The main objective of this diploma thesis is to ascertain the level of profitability from fish processing (canning) using the company MYROC Food Processing Company as a case study from 2005 to 2008. The results of the work were done using some financial statements from the company. The diploma thesis consists of two parts. The first part is the theoretical part which describes the fishing industry in Ghana and the benefits of fish processing, concept of cost and benefit analysis, sensitivity analysis and concept of financial analysis. The second part is the practical part where, the cost-benefit analysis, sensitivity analysis and some financial ratios were used. There is also the bankruptcy model that is used in predicting financial distress. In the conclusion, there are some recommendations for improving the financial situation of the company.

Vi har genomfört en samhällsekonomisk lönsamhetskalkyl på ett infrastrukturprojekt i Norrköpings kommun som heter Framtidens resor i Norrköping. Projektet har initierats på grund av att kommunen förväntar sig en kraftig befolkningstillväxt samt ett ökat resande inom tätorten när höghastighetsjärnvägen Ostlänken tas i drift år 2035. Syftet med projektet är att förbättra infrastrukturen för de hållbara transportslagen. I kalkylen utvärderas två olika utredningsalternativ med inriktningar på olika trafikslag gentemot ett jämförelsealternativ. Kvantifieringen av effekter baseras på data från trafikprognosmodellen VISUM. Dessa effekter har sedan värderats med hjälp av olika kalkyl- och schablonvärden från Trafikverkets rekommendationer i ASEK (2016). Våra resultat visar att UA Litet trendbrott genererar ett nettonuvärde på -11,5 miljoner kronor medan UA Stort trendbrott visar ett nettonuvärde på 3 810 miljoner kronor och en nettonuvärdeskvot på 1,53. Utifrån ett samhällsekonomiskt lönsamhetsperspektiv rekommenderar vi att genomföra UA Stort trendbrott. Dock gör vi antagandet att även UA Litet trendbrott skulle visa ett positivt nettonuvärde om det vore möjligt att kvantifiera samtliga effekter. / In our master thesis we have, in collaboration with the municipality of Norrköping, done a cost-benefit analysis to analyse their project Framtidens resor i Norrköping. The aim of the project is to improve the mobility for the citizens and to make it easier to use public transports. The project was initiated because of the large expected increase in the population which in turn would put a lot of pressure on the public transport. By the year of 2035 the planned high-speed rail project, The East Link Project, is expected to be in use making it even more important that the municipality’s public transport is high-functioning. Two different scenarios, UA Litet trendbrott and UA Stort trendbrott, have been analysed and both have been compared to how the infrastructure is today. To quantify the effects of the project the software VISUM has been used. To our help we have used the ASEK Guidelines as well as the recommended principles and prices in the report. Our results indicate that UA Litet trendbrott will generate a net present value (NPV) of –11,5 million SEK. As for UA Stort trendbrott, our conclusion is that the scenario will generate a positive NPV, a conclusion which our sensitivity analysis validates. The NPV shows a benefit of more than 3 810 million SEK and the Ratio of NPV and public-sector support (NNK) shows a value of 1,53. We therefor recommend to follow through with the plans stated in UA Stort trendbrott. / Framtidens Resor i Norrköping

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The evaluated company is ZOD Vacov. The aim of my diploma thesis was to establish the method of the financially-economical evaluation on a concrete company, which is convenient for the analysis of this company and is based on financial statements and calculation. Another aim of my thesis was to apply created method in practice and to analyse obtained data with regard to company´s next progress and to utility of suggested methodology.

O presente trabalho trata das tutelas antecipadas em processos coletivos a partir do tratamento legal diferenciado dado pelo legislador e das considerações jurídicas não-legais próprias do seu objeto. Por meio de estudo comparado, o trabalho pretende enfrentar as dificuldades inerentes à complexidade das relações envolvidas, dando especial atenção à função do desenho da tutela antecipada, ao conceito de irreparabilidade e irreversibilidade, e à aplicação dos requisitos balance of hardships e interesse público. A análise passa pelas teorias da decisão judicial a fim de dar perspectiva à necessidade de um procedimento deliberativo mais complexo e minucioso para fins de responsividade das decisões judiciais. Ademais, explorase a adjudicaçãoo pragmática elaborada por Richard Posner e pretende-se sua aplicação aos processos coletivos por meio da introdução da análise de custo-benefício como procedimento decisório welfarista moralmente relevante, mas não moralmente decisivo. / This thesis focuses on the preliminary injunctions in class actions, having as the starting point the different legal treatment given by the legislator and the non-legal jurídical considerations that flows from its nature. By means of a comparative study, the work intends to face the inherent difficuties of the complex relationships entailed, paying extra attention to the function of the preliminary injunction structure, to the concept of irreparability and irreversibility, and to the way the requirements of balance of hardships and public interest apply. The analysis passes through the theories of the judicial decision-making process in order to give perspective to the need of more complex deliberative proceedings which must be done in full details to reach accountability. Furthermore, the work explores the pragmatic adjudication elaborated by Richard Posner and intends its application to class actions by means of the introduction of cost-benefit analysis as a welfarist decision-making procedure that is morally relevant, but not morally decisive.

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Orientador: Ademar Ribeiro Romeiro / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-11T08:55:52Z (GMT). No. of bitstreams: 1 Sarcinelli_Oscar_M.pdf: 1226077 bytes, checksum: d9b5e826ddcc9c0816c4184da21c4ac1 (MD5) Previous issue date: 2008 / Resumo: Este trabalho analisa a viabilidade econômica de um projeto privado de mitigação de impactos agro-ambientais diagnosticados na microbacia do córrego Oriçanguinha. Avaliou-se que 59% das APP's de vegetação ripária encontram-se ocupadas por atividades agropecuárias e que o custo de oportunidade da terra apresenta-se como principal custo inibidor da adoção de medidas para adequação destas áreas. A adoção de práticas que visam a conservação do solo nas áreas de cultivo têm grande potencial de redução da perda de solo, contudo o custo de manutenção destas práticas desestimula sua ampla adoção na microbacia. Os resultados da análise econômica de custos e benefícios apontam para a viabilidade da adoção de medidas mitigadoras de impactos agro-ambientais em todos os sistemas agrícolas estudados (relação B/C sempre maior que 1), mas a redução observada no VPL dos sistemas aponta para a necessidade da elaboração de políticas e de incentivos econômicos que compensem as perdas que incorrem sobre os agricultores / Abstract: This work analyzes the economic viability of a private mitigation project for agroenvironmental impacts in the Oriçanguinha watershed. Approximately 59% of riparian zones are occupied by agricultural activities and the opportunity cost of land is primarily responsible for inhibiting the environmental adjustment of these areas. The adoption of conservation soil practices on agricultural land has the potential to reduce erosion, however the maintenance cost of these practices does not stimulate their adoption in the watershed. Cost-benefit analyses point to the economic viability of agro-environmental mitigation practices in alI agricultural systems studied (B/C relation larger thanl) but the observed reduction of Net Present Value in the systems suggests the need for polices and economic incentives that compensate farmer's economic loses / Mestrado / Economia do Meio Ambiente / Mestre em Desenvolvimento Econômico

Abstract The purpose of this study was to compare the effectiveness, costs and benefits of screening for diabetic retinopathy with retinal photography and with ophthalmoscopic examination in health care centres by primary care physicians, and also to study the quality of life and mortality of visually impaired diabetics. There are about 150 000 diabetics in Finland. There were 881 visually impaired persons due to diabetic retinopathy in the Finnish Register of Visually Impaired Patients in 1994 (1122 in 1997). Laser photocoagulation has proved to be an effective treatment in diabetic retinopathy preventing visual loss. The screening methods are ophthalmoscopic examination and retinal photography. The incidence of retinopathy was calculated from the photogaphy screening in the Oulu Health Care Centre in 1987 (N = 1015), in 1991–92 (N = 1844) and in 1993–94 (N = 1484). The ophthalmoscopy screening was studied from patients' records (N = 242) in the Raahe Health Care Centre. Out of 120 visually impaired persons with diabetic retinopathy in the province of Pohjois-Pohjanmaa, 50 were interviewed by the health care secretary. The study included cost-benefit analysis for the costs of screening and treatment of diabetic retinopathy compared with the costs of visual impairment. Furthermore the quality of life of patients with visual impairment due to diabetic retinopathy was studied using the Nottingham Health Profile questionaire (NHP) and compared with diabetic patients without visual impairment. The mortality rate of visually impaired patients was compared to that of diabetic retinopathy patients who had been treated with laser photocoagulation. The incidence of all diabetic retinopathy was 9.4 per cent per year and 2.8 per cent per year for moderate to severe retinopathy, and in patients with no insulin in their treatment the incidence of all retinopathy was 3.0 and 1.2 per cent per year respectively. The screening costs per diabetic person screened were 148 Finnish marks (FIM) in the photographic method and 68 FIM in the ophthalmoscopic method. It was calculated that 156 visual impairment cases could be prevented per year in Finland with the photographic method. The screening and treating costs in finding one preventable case of visual impairment were 185 000 FIM. The costs of visual impairment were 594 000 FIM per patient. So retinal photography screening and treatment of diabetic retinopathy could lead to savings of 63.9 million FIM per yearly screening in Finland. The quality of life of visually impaired persons was worse than that of other diabetics in two dimensions of the NHP, Energy and Mobility. In the second part of the NHP, the quality of life of visually impaired persons was worse than that of other diabetics in all questions except working. The mortality rate of visually impaired persons, 14.5 per cent per year was twice as high as that of diabetic patients treated with laser photocoagulation. The incidence of diabetic retinopathy in Finland was about the same as in other industrialized countries. Retinal photography seemed to be a cost-effective screening method for preventing visual impairment and the cost benefit ratio of screening and treating diabetic retinopathy was 3.2. The quality of life of visually impaired patients was worse and mortality risk higher than that of other diabetics. / Tiivistelmä Tarkoituksena oli tutkia perusterveydenhuollossa silmänpohjakuvauksella tai oftalmoskopialla tehdyn diabeettisen retinopatian seulonnan vaikuttavuutta, kustannuksia ja hyötyjä näkövammaisuuden ehkäisyssä sekä diabeettisen retinopatian ilmaantuvuutta, ja sen vuoksi näkövammaisten elämänlaatua ja kuolleisuutta. Suomessa on noin 150 000 diabeetikkoa. Diabeettisen retinopatian aiheuttama näkövamma oli Näkövammarekisterin mukaan vuoden 1994 alussa 881:lla suomalaisella (vuoden 1997 lopussa 1122:lla suomalaisella). Diabeettisen retinopatian aiheuttamaa näkövammaisuutta voidaan ehkäistä ajoissa toteutetulla silmänpohjan laser-fotokoagulaatiohoidolla. Uusien tautitapausten löytämiseksi käytetään oftalmoskopiaa ja silmänpohjakuvausta. Diabeettisen retinopatian ilmaantuvuus laskettiin Oulussa vuosina 1987 (N = 1015), 1991–92 (N = 1844) ja 1993–95 (N = 1484) toteutettujen silmänpohjakuvausten perusteella. Diabeettisen retinopatian oftalmoskooppista toteamista tutkittiin Raahen seudun terveyskeskuksen diabetesvastaanoton potilaiden sairauskertomuksista (N = 242). Seulontamenetelmien tehokkuutta arvioitiin kustannusvaikuttavuusanalyysillä ja diabeettisen retinopatian seulonnan ja hoidon hyötyä näkövammaisuuden ehkäisyssä kustannus-hyötyanalyysillä. Pohjois-Pohjanmaalta diabeettisen retinopatian johdosta näkövammarekisteriin ilmoitetuista (N = 120) haastateltiin tavoitetut 50 henkilöä. Haastatelluilla näkövammaisille sekä Oulussa vuosina 1991–92 silmänpohjakuvaukseen osallistuneille tehtiin elämänlaatukysely NHP-mittarilla. Elämänlaatua ja kuolleisuutta tutkittiin tapaus-verrokki asetelmalla. Tutkimuksen mukaan Diabeettisen retinopatian koko ilmaantuvuus oli 9,4 % vuodessa ja diabeetikoilla, joiden hoidossa ei käytetty insuliinia, ilmaantuvuus oli 3,0 % vuodessa. Vaikean tausta- ja proliferatiivisen retinopatian ilmaantuvuus oli vastaavasti 2,8 % ja 1,2 % vuodessa. Silmänpohjakuvaukseen perustuvan seulonnan ja laserhoidon kustannukset olivat 192 mk seulottua kohti. Silmänpohjakuvausseulonnalla olisi tämän tutkimuksen mukaan mahdollista estää Suomessa vuosittain 156 näkövammaa kustannusten ollessa noin 185 000 mk estettyä näkövammaa kohti. Yhden näkövamman kustannukset olivat yhteensä 594 000 mk. Silmänpohjakuvaukseen perustuvalla seulonnalla olisi mahdollista säästää noin 63,9 milj. mk vuodessa edellyttäen, että tulokset ovat yleistettävissä koko maahan. Diabeettisen retinopatian johdosta näkövammaisten elämänlaatu oli selvästi muita diabeetikkoja huonompi NHP-mittarin ulottuvuuksilla tarmokkuus ja liikkuminen sekä useilla keskeisillä elämänalueilla. Näkövammaisten diabeetikkojen kuolemanriski oli yli kaksinkertainen laserhoidettuhin näkönsä säilyttäneiisiin diabeettista retinopatiaa sairastaviin verrattuna. Tutkimuksen mukaan diabeettisen retinopatian ilmaantuvuus oli Suomessa samalla tasolla kuin muissa teollistuneissa maissa. Silmänpohjakuvaussseulonta osoittautui taloudellisesti kannattavaksinäkövammojen ehkäisyssä. Näkövammaisuus heikensi diabeetikkojen elämänlaatua ja lisäsi kuolemanriskiä.

Context Traditional storage systems are proving to be inefficient to handle the growing storage need of a modern IT organization. The need for a cost effective and scalable storage framework has led to the development of a Software Defined Storage (SDS) solution. SDS can be defined as an enterprise class distributed storage solution that uses standard hardware, with all the important storage and management functions performed by an intelligent software. Configuring and maintenance of these storage clusters require converting an SDS from any unknown state to a predefined, known state. This configuration of the SDS is best done with minimal human intervention, to ensure minimal errors and save the man hours spent in the configuration process. Objectives A tool for automatic configuration of a SDS storage cluster has been designed and implemented. The tool has later been used to study the man hours saved in the configuration of the SDS cluster. The study also involves a cost-benefit analysis to estimate the break-even point for such a tool to motivate the automation of a SDS cluster configuration process. Methodology In this study, experts from the field of Software Defined Storage have been interviewed to identify interesting and most common states of a SDS cluster. Later a tool was build such that it communicates with the underlying SDS storage cluster to configure it into one of the identified final states. This tool built was later used to conduct experiments wherein the amount of man hours saved by automating the process of cluster configuration was calculated.    Results The tool built was validated through results obtained from the experiments which show that the work time involved in the process of cluster configuration is reduced by 90% - 96% (based on the complexity of the cluster configuration). Also, the lead times of the configuration process are similar when configuring simple states but is greatly reduced by automation when performing complex configurations. Conclusions Similar to any other software automation, the process of automating the configuration of a distributed storage cluster has proven to be beneficial. Automating the process of cluster configuration saves time, reduces human errors induced in the configuration process and improves repeatability of the configuration process. Through the cost-benefit analysis of the complete process, the use of the tool beyond 20 days is deemed profitable for the organization.

Biogas production from energy crops grown on arable land often competes with food and feed production. Wetland plants offer an alternative source of biomass as well as offering a number of environmental benefits such as nutrient removal from wastewaters, carbon sequestration and reducing the use of mineral fertilizer. The aim of this study is to investigate the effect of harvest time on biogas production of Phragmites australis and Glyceria maxima and to perform a cost-benefit analysis of using these wetland plants as a substrate for biogas production. The results of the batch experiment show that the overall biogas production and specific methane yields of biomass harvested in June was higher than biomass harvested in September due the increased lignocellulosic nature of the more mature September plant. The cost-benefit showed that in Sweden it is not currently profitable to solely use wetland plants for biogas production. For both species the highest costs were seen in the June harvested biomass, this was due to the much higher fresh weight and increased transportation costs. For both species the highest revenues generated were the June harvested biomass, this was due to the higher specific methane yields. It was found that the harvest time that was closest to profitability from both species was the June harvest for Phragmites australis. Although the costs were higher for harvesting in June, this was outweighed by the higher amount of electricity produced for this scenario. If transportation distance was to be increased it could result in September being the favourable harvest time. Therefore, individual circumstances of the farmers could decide which is the optimal harvest time. Although solely using wetland plants for biogas production is not currently profitable, co-digestion and pre-treatment are options to investigate that could change this. Also if a greater financial value is put on the socioeconomic benefits such as increased biodiversity, aesthetic value and global warming mitigation it may be financially viable in the future.