The automotive industry is facing a great challenge - reducing the weight of their vehicles. Carbon fibre composites are regarded by many as the only real option as traditional engineering materials are now running out of potential for further weight reduction. In this doctoral thesis a framework is presented which will provide guidelines for the conceptual phase of the development of an automotive composite body structure. The framework is initiated by defining ideal material diversity, as well as initial partition of the body structure based on process and material selection. Then, a further analysis of the structures is made in order to evaluate whether a more cost efficient solution can be found by further dividing the structure. Such a differential design approach is analysed in the third part of the work, studying both the financial and structural effects of such partitioning. In order to increase the understanding of the intimate relationship between design, material and manufacturing process, balancing manufacturing and structural optimization is addressed. Finally, drape simulation tools are used to assess the geometric complexity of composite structures in order to further quantify suitable split lines in cases of differential design approach. Different carbon fibre composite material systems and processes are compared and evaluated in the work. The results show that a high-performance material system with continuous fibres is both more cost and performance effective as compared to industrialised, discontinuous fibre composites. Further analysis shows the importance of balancing the design for manufacturing and the structural weight optimization of the structures in order to reach a cost and weight effective design. When restricting composite design freedom with manufacturing constraints, the great benefits of structural composites disappear and with this both weight and cost effectiveness. / <p>QC 20160418</p>

AN ECONOMIC EVALUATION OF COASTAL \VETLANDS IN KOREA BY IIEE-DONG PYO The thesis undertakes a detailed economic analysis of the coastal wetlands of Korea and applies the double-bounded dichotomous choice model and spike model of the contingent valuation method to systematically evaluate their conservation value. Further analysis including an extension of the original spike model using only singlcbounded data (Kristrom, I ()(n) to modelling double-bounded data for more statistical efficiency to deal with /.ero observations was made. As a result, the estimated willingness-to-pay for conserving the coastal wetlands under the study is S3.9 per month per household, and the annual aggregated conservation value for the entire nation is about 175 million dollars in a conservative scenario. The study then applies a benefit-cost analysis (8C';\) to coastal wetlands around the Youngsan River, an area of dispute between development and preservation in Korea, with a synthesised estimation of the ecosystcm functional values for coastal wetlands and rice paddies developed by reclamation. The results show wetland development would be preferred to its preservation in an optimistic seenano and conventional BC A, yielding NPV of $49million at the discount rate of 8(Yo, IRR of 8.28%, and B/C ratio of 1.03. By contrast, a normal scenario rejects economic feasibility for the development project at the discount rate of 8°/c), yielding a NPV of -$271 million, IRR of 6.5% and B/C ratio of 0.84. With an extended Be A including conservation values for I-year, 5-year and 1 O-year payment, the estimates of IRR are 7.42%, 5.42%, and 4.06%, respectively under the optimistic scenario. Meanwhile, under the nOnllal Scenario the estimates of IRR arc 5.85%, 4.25%, and 3.09%, respectively. In addition, this study includes a discussion of a comprehensiYe review of conjoint analysis and the integrated environmental management of coastal wetlands developing sustainability indicators for coastal lisheries using bio-economic models in Appendix.

This thesis explored the dynamics of cost accounting systems (CAS). It focused on particular situations in which CAS can become institutionalised, embodying settled patterns of action and thought common to an organisation (Burns & Scapens, 2000). In such context, it is argued that the greater the degree of institutionalisation of CAS, the more difficult they are to change, and vice versa. This thesis has investigated the conditions and processes through which CAS can change and/or persist (i.e., remain relatively unchanged) through time. Exploring when, how and why institutional change and/or resistance may occur in CAS, is the specific motivation of this thesis. The following investigates CAS at a large oil refining organisation operating in Libya (RefCo). RefCo was undertaken as an interpretive case study, involving data collected through interviews, archives, internal company documentation and general (formal and informal) observations. The CAS in RefCo was subject to two change initiatives in a relatively short space of time. The first source of change was a requirement of its parent company to shift from a traditional production-orientation to a more commercial-orientation. With minimal resistance, the highly institutionalised CAS of RefCo evolved to become much more geared towards commercial decision-making. The second source of change originated in the recommendations of an external consulting organisation, who recommended that RefCo changed its CAS to take on more ‘best-practice’ principles, but also as part of a wider initiative of implementing Enterprise Resource Planning systems (ERPs). However, this particular change initiative faced significant resistance. Analysis of the case was informed by institutional theory using, in particular, the concepts of deinstitutionalisation (Oliver, 1992), institutionalisation (Burns & Scapens, 2000), and politics and power mobilisation (Hardy, 1996). In contrast to the more conventional view that institutionalised practices (e.g., CAS in RefCo.) are difficult to change, this thesis has shown how such practices can be destabilised and changed through the configuration of a complex and dynamic process of costing system change. It suggests an institutional interdependence that underpins the interrelation between various components of the organisational system, and exemplifies an intertwining between CAS and operation control. While CAS change processes were shaped by ongoing changes in operation control, the outcomes of the former provided an institutional basis from which to make sense of the operational activities (Scapens, 1994). This interdependence helps sustain day-to-day organisational life in RefCo and contributes to our understanding of both change (processes) and resistance in relation to institutionalised practices. Moreover, we observed that a great deal of such change and/or resistance could be understood and explained in terms of politics and power mobilisation.

Most of the wastes produced in the developing countries are low- and intermediate-level wastes. These wastes are initially stored on-site. Since applications using of the radioactive materials is increasing, in some countries, the radioactive wastes are accumulating to the point that the initial on-site storage has to be expanded. In order to increase interim storage capacity, existing capacity must be increased or replaced with a new permanent facility. The waste management system cost must be considered to achieve the most cost effectiveness. The management of radioactive waste includes every step in the system from the waste generator to the final disposal. The major costs in the waste system are: processing costs, transportation costs, and burial costs. However, modification of one step to reduce its cost may impact other costs in the system and even increase total costs as well. Computer models have been developed that simulate the entire system so that interactive may be evaluated to determine for estimating the generic total waste system cost and average unit disposal cost. The radioactive waste materials produced in Thailand are used as input data to test the models. The preliminary site screening and site design study to identify the potentially suitable site areas are also performed in this study. The sensitivity analyses obtained from the disposal model show that the rate of return or interest rate, the operating cost and the capital costs affect the disposal unit cost. The development, and postoperating period do not affect on the disposal unit cost. The results obtained from system cost model show that type of waste, volume reduction factor, and treatment technology affect the waste management system cost.

Bakgrund: Företag söker ständigt nya sätt att designa effektivare flödeskedjor och för att säkerställa lönsamhet eftersträvas en minskning av kostnader inom produktion, transport och lager. Då lagerrelaterade kostnader står för en stor del av företags totala logistikkostnader har det kommit att stå i fokus för kostnadsminskande aktiviteter. Att minska kostnaderna relaterade till lager och samtidigt erhålla en önskad servicegrad benämns lagerstyrning. Ett sätt att uppnå bättre lagerstyrning är att lokalisera slöseri som kan finnas inom dagens styrning. Detta kan göras genom att upprätta en processkartläggning för att därigenom lokalisera och minimera eller eliminera det slöseri som identifieras genom olika förbättringsåtgärder. Syfte: Syftet med denna avhandling är att beskriva Gotlandsäggs nuvarande lagerstyrning av äggförpackningar och vilka kostnader det leder till för företaget. Därefter kommer eventuella slöserier i den nuvarande lagerstyrningen av äggförpackningar att identifieras för att sedan lägga fram förslag för hur lagerstyrningen kan förbättras med målet att minska kostnaderna för företaget samtidigt som önskad servicenivå uppnås. Metod: Studien är en kvalitativ fallstudie på företaget Gotlandsägg ABs förpackningsanläggning i Ruda. Denna har antagit en deduktiv forskningsansats med ett positivistiskt synsätt. Datainsamling har gjorts av både primärdata i form av strukturerade, semistrukturerade och ostrukturerade intervjuer med personal på Gotlandsägg samt sekundärdata som samlats in från Gotlandsäggs system, Linnéuniversitetets databas och tillgänglig litteratur. Slutsats: Studien har beskrivit Gotlandsäggs nuvarande påfyllningsprocess av äggförpackningar genom att upprätta en processkartläggning och fastställt den definierbara årliga kostnaden för lagerstyrningen. Den nuvarande styrningen innebär att förpackningar lagerhålls länge och därmed binder kapital vilket ökar lagerföringskostnaderna. Genom kartläggningen identifierades slöseri i form av en aktivitet som inte var värdeskapande, nyttjandet av ett manuellt lagersaldo, samt slöseri i form av väntan på digitalt lagersaldo och väntan på manuella beräkningar inför beordring. Gotlandsäggs onödiga lagerhållning fastställdes även som ett slöseri och orsakerna till de olika slöserierna identifierades och presenterades i olika Ishikawadiagram. Förbättringsförslagen som studien resulterade i innebar att avskaffa det manuella lagersaldot och att möjliggöra direkt tillgång av det digitala lagersaldot på förpackningsanläggningen i Ruda. Genom att investera i ett system kopplat till det digitala lagersaldot där beräkningarna inför beordring görs automatiskt skulle slöseriet i form av väntan minska. En excelmodell togs även fram som en förbättringsåtgärd till dess att en investering i ett automatiskt system kan göras. För påfyllningar rekommenderades Gotlandsägg att fortsätta beordra fulla transporter men med lägre kvantiteter för varje enskild artikel. En ABC-klassificering genomfördes därför för att underlätta styrningen genom att fokusera på de artiklar som binder mest kapital. Vidare rekommenderades tillämpningen av en högre lagerränta för att undvika onödig lagerhållning i framtiden. / Background: Companies are constantly seeking new ways to design more efficient supply chains and, to ensure profitability, seeks to reduce the costs of production, transportation and inventory. Because inventory related costs account for a large part of the company's total logistics costs, it has come to be the focus of many cost reduction activities. To reduce costs related to inventory while obtaining a desired service level is referred to as inventory control. One way to achieve better inventory control is to locate waste that may exist in the current control. This can be done by establishing a process mapping in order to identify and minimize or eliminate the waste that was identified by giving suggestions of improvement. Purpose: The purpose of this study is to describe Gotlandsägg’s current inventory control of packages for eggs and what costs it results in. Possible waste is then identified in the current inventory control of packages to further on present suggestions on how the inventory control can improve with the goal of reducing costs while still achieve a desired service level. Method: The following essay is a qualitative case study, performed on the company Gotlandsägg AB's packaging plant in Ruda. The study has adopted a deductive standpoint with a positivistic approach. The collection of data contains both primary data, which have been collected through unstructured, structured and semi-structured interviews with staff of Gotlandägg, and secondary data that have been collected from Gotlandsäggs intern systems, Linnaeus University's database and other available literature. v Conclusion: The study has described Gotlandsäggs current replenishment process of their packages for eggs by establishing a process mapping and determined the definable annual cost of inventory management. The current inventory control leads to that the packages are stored for a long time and therefore results in large amounts of tied up capital which increases inventory carrying costs. The process mapping further defined waste in a form of activity that did not create any value to the process, the use of manual inventory levels, as well as waste in the form of waiting for the digital inventory balance and manual calculations to be made before ordering could be performed. Gotlandsägg’s excessive inventory was also identified as a type of waste and the reasons for the types of waste was presented in different Ishikawa-diagrams. The suggestions for improvements concluded to eliminate the manual inventory levels and to allow direct access of the digital inventory levels at the packaging plant in Ruda. By investing in a system that is linked to the inventory levels, where calculations for ordering are made automatically, the waste of waiting could be minimized. An excel model was developed as an improvement until investments in an automated system can be made. For the refills of items, its recommended to control the packaging types in different ways but that all articles should be ordered in minimum order quantity as far as possible. As regarding transport, Gotlandsägg should continue to order full transports but with lower quantities of each article. An ABC-classification was therefore carried out to facilitate the control and to focus on the articles responsible for the most tied up capital. It was also recommended to adopt a higher inventory rate to avoid excessive inventory in the future.

Solar power systems are becoming increasingly popular due to the fact that solar power can offer time and money saving solutions for off-grid and grid-connected homes, cabins, and businesses with clean and affordable energy. However, there are still significant opportunities to reduce the cost of solar power systems by optimizing system design. This paper presents a methodology for evaluating the lifecycle labor costs of solar power systems. This methodology can help optimize system designs relative to cost. It can also support solar power system selection decisions based on a holistic lifecycle view. The methodology accomplishes this by first presenting a method to evaluate the modularity of competing systems, or design variants. It then describes a method of gathering data and modeling the systems so that it can be communicated to relevant stakeholders. Finally, it uses discrete event simulation to generate an estimate of relative lifecycle labor cost performance. Verification and validation of the methods described are presented through a case study of the MegaModule residential solar power system, designed by the team at GTRI. The paper concludes with a review of limitations and proposed future work.

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published_or_final_version / Real Estate and Construction / Master / Master of Science in Real Estate and Construction

Even at 3.3 ppb, seawater contains a uranium supply large enough to power the world’s nuclear fleet for 13,000 years. This large supply has prompted interest in technologies for recovering uranium from seawater. Since the 1960’s, economic models of such technologies have failed to produce an economically competitive strategy when compared to conventional uranium recovery from terrestrial mining. Thus, uranium from seawater is researched as a potential price ceiling because of the large supply but high recovery cost. Such an upper bound is still valuable research because it allows for more certainty in uranium prices for planning, research, development and deployment of nuclear power systems. This thesis explores past cost estimates for uranium recovery from seawater and adds a new cost estimate to the pool of literature. The past estimates showed a development from systems that actively moved seawater to systems that allowed adsorbent to sit passively in seawater. The adsorbent material changed from hydrous titanium oxide to the higher-capacity amidoxime ligand. Capacity was the strongest driver of cost. Early models with the amidoxime ligand used an acrylic substrate or backbone. This substrate was later replaced by polyethylene because of its increased durability and lower cost. However, each of those materials could contribute to the problem of plastics in the ocean. The new technology assessed for cost in this paper attempts to address the plastics concern by replacing the plastic with a high molecular weight chitin nanomat as the substrate for the amidoxime ligand. The cost assessment showed the technology is presently cost prohibitive largely due to the adsorption capacity and chitin nanomat production costs. To increase capacity, the grafting efficiency onto the chitin substrate must be improved in order to achieve capacities comparable to those observed for the amidoxime-polyethylene adsorbent. To reduce chitin nanomat production costs, the ionic liquid (IL) consumption must be reduced and the recyclability of IL must be achieved. / text

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