Humanitarian relief and aid organizations all over the world implement efforts aimed at recovering from disasters, reducing poverty and promoting human rights. The purpose of this dissertation is to develop a series of quantitative decision models to help address some of the challenges faced by humanitarian logistics. The first study discusses the development of a spreadsheet-based multicriteria scheduling model for a small development aid organization in a South American developing country. Development aid organizations plan and execute efforts that are primarily directed towards promoting human welfare. Because these organizations rely heavily on the use of volunteers to carry out their social mission, it is important that they manage their volunteer workforce efficiently. In this study, we demonstrate not only how the proposed model helps to reduce the number of unfilled shifts and to decrease total scheduling costs, but also how it helps to better satisfy the volunteers’ scheduling preferences, thus supporting long-term retention and effectiveness of the workforce. The purpose of the second study is to develop a decision model to assist in the management of humanitarian relief volunteers. One of the challenges faced by humanitarian organizations is that there exist limited decision technologies that fit their needs while it has also been pointed out that those organizations experience coordination difficulties with volunteers willing to help. Even though employee workforce management models have been the topic of extensive research over the past decades, no work has focused on the problem of managing humanitarian relief volunteers. In this study, we discuss a series of principles from the field of volunteer management and develop a multicriteria optimization model to assist in the assignment of both individual volunteers and volunteer groups to tasks. We present illustrative examples and analyze two complementary solution methodologies that incorporate the decision maker's preferences and knowledge and allow him/her to trade-off conflicting objectives. The third study discusses the development of a decision model for the procurement of goods in humanitarian efforts. Despite the prevalence of procurement expenditures in humanitarian efforts, procurement in humanitarian contexts is a topic that has only been discussed in a qualitative manner in the literature. In our paper, we introduce a two stage decision model with recourse to improve the procurement of goods in humanitarian relief supply chains and present an illustrative example. Conclusions, limitations, and directions for future research are also discussed. / Ph. D.

Syfte - Syftet med denna studie är att bidra med kunskap gällande kostnadskalkylering vid volymvariation. För att uppnå syftet bröts det ner i följande två frågeställningar. [1] Vilka kostnader kan identifieras i operationsenheter? [2] Hur bör en kostnadskalkyl utformas för operationsenheter vid volymvariation? Metod och genomförande - Under studiens gång har en fallstudie bedrivits för att anskaffa empiri och en litteraturstudie för att anskaffa teori. I fallstudien användes observationer, intervjuer och dokumentstudier för insamling av empiri. Den insamlade empirin analyserades tillsammans med teori för att besvara studiens frågeställningar och på så sätt uppfylla syftet. Resultat - Studiens resultat identifierar de kostnader som uppstod i det studerade området samt en kalkylmodell som kan hantera volymvariation. Kostnaderna förklaras med hjälp av de aktiviteter i tillverkningen där de uppstod, vilket är resultatet på den första frågeställningen. För att besvara den andra frågeställningen har olika kostnadskalkylmodeller analyserats för att undersöka deras styrkor och svagheter vid volymvariation. Genom analysen framkom olika egenskaper en kostnadskalkyl borde ha för att hantera volymvariation. Dessa egenskaper har format studiens kalkylmodell och gett den de egenskaper som en kostnadskalkyl vid volymvariation borde ha. Studiens kalkylmodell jämfördes sedan med självkostnadskalkyl för att tydliggöra resultatet. Implikationer - Resultatets implikationer är både teoretiska och praktiska då resultatet påverkar praktiken men även utökar teorin inom kalkylering vid volymvariation. De praktiska implikationerna är den påverkan resultatet har på utförandet av kostnadskalkylering vid volymvariation. Till skillnad från rapportens praktiska implikationer så går de teoretiska implikationer åt båda håll då teorin påverkat studiens riktning men även då resultatet påverkar teorin. Resultatet påvisar att kalkylmodeller inom volymvariation är bristfälliga vilket leder till at de kan ifrågasättas och vidare forskning behövs för att komplettera eller utveckla dessa. Vidare forskning - Studiens resultat är grundat på en fallstudie av enfalls karaktär vilket sänker resultatets generaliserbarhet. Vidare studier för att stärka generaliserbarheten kan genomföras med en flerfallstudie. Studiens kalkylmodell har inte testats i praktiken så vidare studier kan bedrivas genom att praktiskt implementera rapportens resultat. Begränsningar - Den bedrivna fallstudien var en enfallsstudie vilket betyder att endast ett företag studerades. För att öka generaliserbarheten kunde fallstudien bedrivits på fler företag med olika förutsättningar. / Purpose - The purpose is to contribute with knowledge regarding cost calculations during variating lot quantity. To achieve the purpose, it was broken down to two questions that are presented below. [1] Which costs can be identified in manufacturing units? [2] How should product costing be constructed to handle variety in lot quantity? Method and implementations - During the study a case study have been conducted to gather empirical data and a literature study to gather theories. In the case study we used observations, interviews and document study to gather empirical data. Collected empirical data was analyzed against theory to answer the studies questionnaire and through that achieve the purpose. Result - The result consists of the identified costs in the studied field and a model for costing that can handle variation in lot quantity. The costs are explained with help of the activity in the production where it arose, which is the result of the first question. To answer the second question, different models for cost accounting have been analyzed to identify their strengths and weaknesses in regard of variating lot quantity. During the analysis different characteristics was identified that cost calculations should include to handle variating lot quantity. These characteristics have formed the developed model and given it the characteristics a model for cost calculations should have when calculating with variating lot quantity. The model was compared with self-costing to make the result clearer. Implications - The results implications are both theoretical and practical since the result affects the practice and extend the theories regarding costing with variating lot quantity. The practical implications are the impact on the way cost calculations are performed with variating lot quantity. Unlike the practical implications the theoretical are going both ways as theory have affected the result and the result are affecting the theory. The result is showing that today’s way of cost calculation is deficient when handling variation in lot quantity, which leads to questioning of the established theories and further research is needed for complementing or developing. Further research - The reports result is founded on a case study with a single case which lower the results generalizability. Further research to strengthen generalizability can be conducted with a case study that have multiple cases. The result hasn’t been tested in the practice so further research can be performed with practical implementation of the reports result. Limitations - The case study was of single case characteristic which mean that one company was studied. To increase the level of generalizability the case study could have been conducted at multiple businesses with different conditions.

International Telemetering Conference Proceedings / October 28-31, 1996 / Town and Country Hotel and Convention Center, San Diego, California / The ever-increasing power of PC hardware combined with the new operating systems available make the PC an excellent platform for a telemetry system. For applications that require multiple users or more processing power than a single PC, a network of PCs can be used to distribute data acquisition and processing tasks. The focus of this paper is on a distributed network approach to solving telemetry test applications. This approach maximizes the flexibility and expandability of the system while keeping the initial capital equipment expenditure low.

Approved for public release, distribution is unlimited / The United States Army is making changes in the Officer Education System for 2nd lieutenants to majors. These changes affect the size of Transient, Holdee and Student account (THS). The current Officer Basic Course changes to a two-phased system called Basic Officer Leadership Course (BOLC II and III). A twenty-week Captains' Career Course (CCC) replaces the current CCC and Combined Arms and Service Staff School (CAS3). Currently, Command and General Staff College (CGSC), where 50% of a year group attends resident CGSC, shifts to a two-phased approach with a Common Core Course and a Career Field Qualification Course. This thesis includes an Excel simulation model producing monthly predictions for six years for officers in THS account because of schooling. Assignments are Permanent Change of Station (PCS), Temporary Duty (TDY) Enroute, or TDY and Return. Therefore, if 30% of majors attend Officer Education System (OES) as a PCS or TDY Enroute, the THS account sees a man-year increase of between 166 and 552 personnel. For CCC, if 30% of captains attend CCC as PCS/TDY Enroute, THS shows a man-year decrease of between 1162 and 1171. When the new BOLC education system was simulated, the THS account showed a man-year increase of between 172 and 242 when compared to the current OBC. / Army Deputy Chief of Staff, G-1 / Major, United States Army

Det huvudsakliga målet med redovisning har alltid varit detsamma, att skapa och förse information till interna och externa beslutsfattare. Redovisningsyrket har förändrats i och med digitaliserings intåg. För en redovisningsekonom är det därför av hög relevans att följa med i de tekniska hjälpmedlens utveckling. Studier har visat att denmest efterfrågade kunskapen enredovisningsekonom kan besitta efter erfarenhet är Excel. Tidigare forskning har belyst att nyexaminerades Excelkunskaper inte motsvarar arbetsgivarnas krav. Syftet med den här uppsatsen är att kartlägga vadsvenska lärosäten gör för att tillgodose arbetsgivarnas krav gällande digitalisering i allmänhet och Excel i synnerhet. För att syftet skulle uppnås undersöktes kursplaner för 72 redovisningskurser på 22 lärosäten. Sedan intervjuades 10 kursansvariga på 10 olika lärosäten med hjälp av intervjufrågor som var utformade via Technology Acceptance Model 2. I denna uppsats valdes kvalitativ metod med kvantitativt inslag. Resultatet visade att Excel nämns i 1 av 72 kursplaner men användes på 6 av 10 intervjuade lärosäten i utbildningen. Vidare visade resultatet att arbetsmarknadens krav, arbetsrelavans och utmatningskvalitet var de huvudsakliga variblerna till att lärosätena inkluderar Excel i utbildningen. Uppsatsen bidrar med kunskap om vad som kan vara avgörande för om lärosäten väljer att införa ett tekniskt hjälpmedel eller inte. / The primary goal of accounting havealways been the same, to create and provide information to internal and external decision makers. The accounting profession have undergone change due to digitalization. Therefore it is of utmost importance to follow thedevelopmentof technological tools.Studies have shown that the most demanded qualities in an employee is Excel knowledge after experience. Previous studies have shown that newly graduated students donot meet the employers demand. The purpose of this study is to map what swedish universities do to cater for the Swedish labour market regarding digitalization in general and Excel specifically. In order to achieve the purpose 72 syllabuses in accounting courses were examined at 22 different universities. This was followed by interviews with 10 course coordinators at 10 different universities with questions formulated from Technology Acceptance Model 2. This essay had a qualitative approach in general with quantitative elements. Results show that Excel was mentioned in 1 of the 72 syllabuses examined but used in 6 of the 10 interviewed universities. Further resultspointed that labour markets demands, job relevance and output quality werethe main variables affecting Excel involvement at target universities. This essay contributes with knowledgeon what is decisive for universities when it comes to adopting technological tools or not.

Submitted by Viviane Lima da Cunha (viviane@biblioteca.ufpb.br) on 2015-11-04T12:26:04Z No. of bitstreams: 1 arquivototal.pdf: 1817584 bytes, checksum: 1fc2338fcfbcb84a97b2aa64265456fa (MD5) / Approved for entry into archive by Viviane Lima da Cunha (viviane@biblioteca.ufpb.br) on 2015-11-04T14:32:14Z (GMT) No. of bitstreams: 1 arquivototal.pdf: 1817584 bytes, checksum: 1fc2338fcfbcb84a97b2aa64265456fa (MD5) / Made available in DSpace on 2015-11-04T14:32:14Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1817584 bytes, checksum: 1fc2338fcfbcb84a97b2aa64265456fa (MD5) Previous issue date: 2013-03-13 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / In this work we study the main topics about Mathematical Finance, seeking for immediate connection with our reality. We study some subjects discussed in High School in order to provide basic tools for decision making in our daily lives. We also studied an electronic tool that helps us to solve several problems that have extensive calculations. / Neste trabalho, estudamos os principais tópicos da Matemática Financeira, buscando sempre fazer ligação imediata com eventos de nossa realidade. Passamos por alguns assuntos não abordados no Ensino Médio com intuito de fornecer ferramentas básicas para a tomada de decisão em nosso cotidiano. Estudamos também uma ferramenta eletrônica que nos auxilia a resolver diversos problemas que possuem extensos cálculos.

Resumo: A análise de um modelo econômico que permita visualizar alternativas econômicas que sejam satisfatórias e compensadoras do ponto de vista do investidor para a produção de madeira de Eucalyptus spp, permitiria avaliar a implementação de reflorestamentos com altos ganhos em produtividade e com retorno econômico plausível à proposição da introdução tecnológica. Neste sentindo, objetiva-se neste trabalho a construção de um modelo econômico que possa avaliar as receitas e despesas associadas a um projeto comercial de produção de eucalipto fertirrigado implantado no município de Dois Irmãos do Buriti - MS, bem como uma simulação que defina os cenários mais adequados à implantação desta introdução tecnológica em futuros projetos. Um modelo econômico foi desenvolvido utilizando-se a planilha eletrônica de cálculos Microsoft Office Excel contendo variáveis de entrada que permitem a inserção dos dados que definem o cenário estudado, além de permitir a variação destas mesmas premissas entre um intervalo consistente, processando estas informações na ótica do projeto e culminando com as respostas que quantificam receitas e despesas no horizonte econômico do projeto. Por meio do fluxo de caixa gerado por estas receitas e despesas foi possível o cálculo de índices econômicos que permitiram a análise econômica dos cenários propostos em situação de sequeiro e fertirrigado com áreas respectivas de 855 e 500ha respectivamente. Nas condições em que os sistemas foram montados na Empresa MMX Metálicos Corumbá Ltda, o sistema de sequeiro apresentou um VPL de R$ 4.994.275,11 e uma TIR de 11,44% para um horizonte de planejamento de 25 anos, com custo da madeira de R$ 20,47 por m3, enquanto o cenário fertirrigado apresentou um VPL de R$ 388.106,48 , uma TIR de 8,26% e um custo da madeira de R$ 28,77 por m3 nas... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract : The analysis of an economic model that helps illustrate alternatives that are satisfying and rewarding from the standpoint of the investor for the production of Eucalyptus spp, would assess the implementation of reforestation with high productivity gains and economic profits to the plausible proposition introduction of technology. In this sense, the purpose of this work was to build an economic model that can evaluate the revenue and expenses related to a project's commercial production of eucalyptus fertigated deployed in the city of Dois Irmãos do Buriti - MS, as well as a simulation to define the scenarios more suitable for the deployment of this introduction of technology in future projects. An economic model was developed using the spreadsheet calculations of Microsoft Office Excel containing input variables that allow the insertion of data defining the scenario studied, besides allowing the variation among these same assumpts a consistent range, processing this information in perspective project and culminating with the responses that quantify revenue and expenditure in the economic horizon of the project. Through cash flow generated by this revenue and expenditure could be calculated based on economic indices which enabled the economic analysis of proposed scenarios in a situation of dry land and fertilized with the respective areas of 855 and 500ha respectively. Under conditions in which the systems were installed in the Company Metallic MMX Corumbá Ltda, the system presented a dryland NPV of R$ 4,994,275.11 and an IRR of 11.44% for a planning horizon of 25 years, at a cost of wood R$ 20.47 per m3, while the fertilized scenario presented a NPV of R$ 388,106.48, an IRR of 8.26% and a cost of wood from R$ 28.77 per m3 in the same conditions, demonstrating that both can be considered economically feasible. However the upland condition... (Complete abstract click electronic access below) / Orientador: Raimundo Leite Cruz / Coorientador: Jarbas Honorio de Miranda / Banca: Antonio Evaldo Klar / Banca: João Carlos Cury Saad / Banca: José Mauro Santana da Silva / Banca: Luiz Carlos de Faria / Mestre

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / O presente trabalho trata de um assunto extremamente importante na vida de qualquer cidadÃo: MatemÃtica Financeira. No capÃtulo 1 à feita uma introduÃÃo juntamente com os objetivos e motivaÃÃes que provocaram a realizaÃÃo desse trabalho. Sendo o principal motivo e foco do nosso estudo a carÃncia de utilizaÃÃo, nos livros didÃticos, de tecnologias como facilitadoras de aprendizagem. No capÃtulo 2, falamos um pouco sobre a histÃria da moeda e consequentemente da MatemÃtica Financeira e tambÃm tratamos dos dois regimes de capitalizaÃÃo existentes: contÃnua e descontÃnua. Ao longo do capÃtulo 3, trabalhamos os dois tipos de regime de juros: simples e composto, e posteriormente descrevemos os tipos de taxas de juros. No capÃtulo 4, falamos sobre os tipos de descontos e no capÃtulo 5, estudamos as equivalÃncias de capitais, essencial para se entender, por exemplo, qual a melhor opÃÃo de compra (à vista ou a prazo). Em seguida, no capÃtulo 6, abordamos os sistemas de amortizaÃÃo, dando Ãnfase ao Sistema de AmortizaÃÃo Constante (SAC) e ao Sistema FrancÃs de amortizaÃÃo, conhecido tambÃm como Tabela Price. Posteriormente, no capÃtulo 7, analisamos alguns livros didÃticos e chegamos à conclusÃo que pouca atenÃÃo à dada à MatemÃtica Financeira e menor ainda ao uso de tecnologias. Isso embasa a nossa motivaÃÃo de propor, ao longo do capÃtulo 8, uma sugestÃo de metodologia utilizando tecnologias, a saber: calculadora simples, calculadora cientÃfica e planilha no LibreOffice Calc. / The present work is an extremely important issue in the life of every citizen: Financial Mathematics. Chapter 1 is an introduction along with the goals and motivations that led to the realization of this work. Being the main subject and focus of our study, the lack of use in textbooks, technologies as facilitators of learning. In Chapter 2, we talked a little about the history of money and hence Financial Mathematics and also treat the two-funded schemes exist: continuous and discontinuous. Throughout chapter 3, the two types of work arrangements interest: simple and compound, and then describe the types of interest rates. In Chapter 4, we talked about the types of discounts and Chapter 5, we study the equivalence of capital essential to understand, for example, what is the best option (spot or forward). Then, in Chapter 6, we cover the depreciation systems, emphasizing the Constant Amortization System (SAC) and the French system of amortization, also known as the Price Table. Later, in Chapter 7, we analyze some textbooks and concluded that little attention is paid to Financial Mathematics and less still to the use of technologies. This underlies our motivation to propose, along with Chapter 8, a suggested methodology using technologies, namely: simple calculator, scientific calculator and spreadsheet in LibreOffice Calc.

Made available in DSpace on 2018-06-27T19:13:37Z (GMT). No. of bitstreams: 3 Claiton Regis Timm Marques.pdf: 3025055 bytes, checksum: 8ff8f7dda3292eb992342b54c3f7c543 (MD5) Claiton Regis Timm Marques.pdf.txt: 131691 bytes, checksum: 025571715062e23bd3d224a1da343aa6 (MD5) Claiton Regis Timm Marques.pdf.jpg: 3701 bytes, checksum: 7cc8f226f53b4d3e63d5f8acb5a8d523 (MD5) Previous issue date: 2010-07-01 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This thesis presents the results of an investigation aiming to analyzing learning contents of financial mathematics in a school in Santa Maria, RS, in a classroom of a technical course of Business Administration and Accounting through contextualized activities, conducted with support from spreadsheets. The first phase of research consisted of a pilot project to adapt the research instruments and the activities planned for students of the technical courses. The instruments employed in the second phase of the research were a questionnaire, observations and analysis of students' productions in the resolution of the proposed activities, undertaken with the spreadsheet. The activities implemented during six meetings are presented in detail, with examples of student responses. The conclusions pointed out the difficulties of working with financial mathematics in technical courses, suggesting a previous preparation, where students have an understanding of the use of spreadsheet and review the content of basic mathematics. To finish the dissertation is presented in Appendix a Manual for use of financial mathematics in technical courses of Business Administration and Accounting. / Nesta dissertação, são apresentados resultados de uma investigação realizada com o objetivo de analisar a aprendizagem de conteúdos de Matemática Financeira, em um colégio de Santa Maria-RS, em uma turma de um curso técnico de Administração e Contabilidade, por meio de atividades contextualizadas, realizadas com apoio de planilha. A primeira fase da investigação constou de um projeto-piloto, para adequar os instrumentos de pesquisa e as atividades planejadas aos alunos do curso técnico. Os instrumentos empregados na segunda fase, da pesquisa propriamente dita, foram um questionário, observações e análise das produções dos alunos na resolução das atividades propostas, realizadas com auxílio da planilha. As atividades aplicadas durante seis encontros são apresentadas detalhadamente, com exemplos de respostas dos estudantes. Nas conclusões, são apontadas as dificuldades de trabalhar com Matemática Financeira em cursos técnicos, sugerindo-se uma preparação anterior, em que os alunos tenham noções do uso da planilha e uma revisão de conteúdos de Matemática básica. Para finalizar a dissertação, é apresentado, em Apêndice, um Manual para uso da disciplina de Matemática Financeira em cursos técnicos de Administração e Contabilidade.

The environmental risk assessment of substances is introduced and the various controls used to protect the environment are outlined. The European notification system and the risk assessments required as part of the system are detailed. Through an examination of the existing European Union System for the Evaluation of Substances tool and sensitivity analyses based on variability in the measurement of physico-chemical properties for a substance, a spreadsheet model was developed to allow multiple risk assessments for the same substance to be calculated simultaneously. The development and testing of the NECXES spreadsheet tool are documented in detail. Data for the capacity and dilution factor at Sewage Treatment Plants (STPs) in England and Wales were collated and statistically analysed and compared to European default values used for generic risk assessments. The default capacity value for STPs (10,000 population equivalents) was protective of 70% of the STPs sampled. The remaining 30% however, a small number of large works, contributed 94% of the total effluent discharged from STPs in England and Wales. The STP data were used with the NEXCES tool to perform and compare probabilistic risk assessments to those calculated using deterministic methods for a number of test substances. The probabilistic calculations produced a lower median exposure concentration for water than the generic assessment for all of the test substances. Regression analysis allowed the probability of adverse effects to be quantified for the various deterministic risk values. The NEXCES tool was also used to develop a rapid assessment tool for new substances in the form of contour plots, which can be used to assess the risk of substances using minimal data. The main conclusions and contributions to the academic and industrial fields, as well as the field of environmental technology are presented. Areas where there are opportunities for further research are also outlined.