"Die Hälfte unserer Werbeausgaben ist umsonst, aber wir wissen nicht welche." Diese in der Werbebranche häufig strapazierte Aussage ist heute glücklicherweise nicht mehr gültig. Werbungtreibende Unternehmen möchten zunehmend wissen, was die Werbung bewirkt, die sie bei Agenturen in Auftrag geben. Für die Agenturen ihrerseits wird der Nachweis effizienter Werbung zunehmend zum Erfolgsfaktor. Natürlich wird es immer diejenigen Kritiker der Effizienzprüfung von Werbung geben, die da sagen, daß bei zunehmender Orientierung der Werbegestaltung an der Effizienz die Kreativität auf der Strecke bliebe. Dazu ist mindestens zweierlei zu sagen : Erstens ist zu bezweifeln, daß die Kreativität durch zunehmende Effizienz der Werbung in den Hintergrund rückt. Märkte, auf denen Informationen und Emotionen gehandelt werden, zeigen eher, daß durch schärferen Wettbewerb und damit zunehmende Effizienzanforderungen mehr Kreativität gefordert wird. Wohlgemerkt: gefordert und vielleicht nicht gefördert. Aber es scheint hier wie in vielen anderen Bereichen unserer Wirtschaft: Zum einen wünschen wir uns den harten Wettbewerb lieber für die anderen und zum zweiten wünschen sich eher die Starken eine Leistungsorientierung als die Schwachen. Zweitens muß man sagen: Selbst wenn die Kreativität nicht mehr der Hauptmaßstab für gelungene Werbung ist - so what? Sollen denn die Konsumenten und Werbung treibende Unternehmen Kreativität bezahlen, die ihnen nicht nützt? Der Trend ist klar: Die Effizienzmessung der Werbung wird zunehmend zum Erfolgsfaktor für die Agenturen. Man kann das ja nicht wollen, aber man kann nicht verhindern, daß es andere tun. Deshalb lohnt es, sich damit zu befassen.

The aim of the study was to integrate economics, forage agronomy and livestock production data to determine the economic costs and benefits of management techniques that can extend the grazing season for beef production in Atlantic Canada. The results of the study show that extending the grazing season is financially and economically beneficial for both an Atlantic beef farmer and the whole Atlantic community. Extending the grazing season could be thus an alternative solution to enhance beef farm viability in Atlantic Canada. It can also contribute to the sustainable development of beef cattle production through its benefits for environmental protection. The results of this study reflect the necessity of supporting and promoting the adoption of extended grazing season practices in Atlantic beef production. This support and this promotion could involve increasing awareness, training on grazing management skills, diffusion at workshops and participatory research.

Over the past few decades, the organic sector in most developed countries has flourished. Growth in the sector has been paralleled by a substantial amount of research on several arenas (see Cobb et al. 1999; Robles et al. 2005; Jackson and Lampkin 2008; Lobley et al. 2009c; among others). Reasons for adopting organic farming have been studied in a variety of instances (Padel 2001a). Although there is a considerable body of evidence that supports the distinctly ‘risky nature’ of organic farming, our identification and understanding of how this nature affects farmers’ decisions whether or not to farm organically are limited (see, for example, Lockeretz 1995; Duram 1999; Midmore et al. 2001; Baecke et al. 2002; Hattam 2006). It seems that there has been widespread acceptance of the hypothesis that organic farmers are more likely to be risk-takers compared to non-organic farmers. Similarly, the hypothesis that organic farmers with Non-Farming Backgrounds (NFBs) may have different attitudes towards risk has not been investigated yet through detailed empirical analysis. Accordingly, this thesis seeks to analyse the importance of farmers’ willingness to take risk in organic farming in their decisions regarding the adoption of organic farming where it is assumed that there is a link between attitudes and behaviours. The thesis employs a variety of methods: a questionnaire; familiarisation; in-depth interviews; and secondary data. The findings of this thesis suggest that not all sources and types of risks associated with organic farming are differently perceived by non-organic and organic farmers. In Devon (i.e. the study area), more non-organic than organic farmers mentioned the existence of ‘farm-related risks’ and ‘risks related to farmers’ belief’. Further, ‘risks related to financial returns’ were perceived to be of concern by non-organic farmers compared to their organic counterparts. On the other hand, other types and sources of risks associated with organic farming were equally perceived to be of concern by both groups. As expected, the recent risky environment of organic farming played a significant role in this respect (see also de Buck et al. 2001; Flaten et al. 2005). The wider environment was moreover the cause of greater concern regarding production, market and institutional risks (as opposed to personal ones) among organic farmers in Devon at the time of the questionnaire survey, when compared to the level of concern at the time of adoption. This shows that perceptions of types and sources of risks associated with organic farming are subject to change across time (CRER 2002). Compared to their non-organic counterparts, organic farmers in Devon were willing to take risk in organic farming. With regard to risk in farming and to risk in general, more organic farmers expressed risk-taking attitudes than did their non-organic counterparts. Consequently, and based on the main reasons for adoption and non-adoption of organic farming, this thesis suggests that willingness to take risk in organic farming acts as an extremely significant trigger for the uptake of organic farming. This in turn confirms what has been emphasised by many researchers (see Baecke et al. 2002; Acs et al. 2005; Serra et al. 2008; among others). It also suggests that investigations into people’s behaviours and decisions in relation to a ‘risky activity’ should take into account their attitudes towards risk in that activity. This thesis, in common with other studies (e.g. Kaltoft 1999; Lobley et al. 2005), also shows evidence of heterogeneity among organic farmers. A small group of organic farmers in Devon from NFBs was in search of the ‘good life’ and wanted to produce public goods from organic farming. Although technical, market and institutional risks associated with organic farming were of concern to organic farmers from NFBs in this study, these farmers did not have distinct risk perceptions. In contrast, they had distinct attitudes towards risk in organic farming. More organic farmers from NFBs than organic farmers from Farming Backgrounds (FBs) were willing to take risk in organic farming. Finally, and in accordance with Morris and Potter’s (1995) work, this thesis has placed 79% of surveyed farmers in Devon on a typology which reflects the fact that farmers are not homogeneous. The ‘conditional non-organic farmers’ and ‘pragmatic organic farmers’ in this typology may, with varying degrees of ease, switch between organic and non-organic methods at any point in the future due to possible changes in their attitudes towards risk in organic farming. In contrast, the ‘resistant non-organic farmers’ and ‘committed organic farmers’ at the two extremes of this typology will very likely be resistant to changes in their current farming systems. Accordingly, a set of policy recommendations which may help to increase future organic adoption in the UK has been set forth.

The UK domestic building sector accounts for a substantial amount of the final energy demand and greenhouse gas (GHG) emissions. To this extent, the sector can play an important role in GHG abatement and energy demand reduction, essential objectives of a more ‘sustainable energy system’. Microgeneration, or production of electricity or heat from small-scale sources, have been advocated by some, including the Supergen ‘Highly Distributed Power Systems Consortium’ to which this thesis contributes, as important means towards achieving these objectives. In this thesis, three assessed microgenerators; specifically a 600W microwind system, 2.1 kWp photovoltaic (PV) and building-integrated photovoltaic (BIPV) systems, and a 2.8m2 solar hot water (SHW) system have been analysed through an ‘integrated appraisal toolkit’ in order to assess their respective economic and financial performance in current UK context. A cost-benefit analysis (CBA) is applied, based on outputs and results from energy analysis and life-cycle assessment (LCA), and other tools such as financial appraisal, cost-effective analysis (CEA), and simple multi-attribute ranking technique (SMART) are also performed in order to asses how these systems perform on an individual household level or when compared to other energy technologies. The CBA, which included environmental impacts quantified through the LCA, obtained negative net present values (NPVs) for all the assessed microgenerators with the exception of microwind in a high-wind resourced ‘open’ area with lower end capital costs. The NPVs in the financial appraisal, which excluded environmental impacts, yielded relatively poorer results still. Only with the proposed feed-in tariffs would the systems all achieve positive NPVs. Given that the CBA included a substantial qualitative part, alternative tools, such as CEA and multi-criteria evaluation were applied (in brief) in order to place the assessed systems in the context of other energy generating sources in the UK, and to enable a more confident decision with respect to whether these systems should be advocated or rejected.

Body temperature affects physiological processes and, consequently, has a large impact on fitness. Lizards need to thermoregulate behaviourally to maintain their body temperature within a range that maximizes performance, but there are costs associated with thermoregulation. The thermal quality of an environment is a major cost of thermoregulation because it directly affects the time and energy that must be invested by an individual to achieve and maintain an optimal body temperature for performance. According to the cost-benefit model of thermoregulation, lizards should only thermoregulate when the benefits outweigh the costs of doing so. Thus, in habitats of poor thermal quality, individuals should thermoregulate less. Using two systems, an elevational gradient and a pair of habitats that vary in the amount of solar radiation they receive, I tested the hypothesis that investment in thermoregulation by lizards is dictated by the associated costs of thermoregulating. Temperature, and thus thermal quality, decreases with elevation. I found a significant positive relationship between elevation and effectiveness of thermoregulation of Yarrow’s spiny lizards (Sceloporus jarrovii). When comparing thermoregulation of ornate tree lizards (Urosaurus ornatus) living in the thermally superior open-canopy wash habitat or the closed-canopy upland habitat, I found that habitat type was a significant predictor of accuracy of body temperature. In the poorer quality habitat, lizards had smaller deviations of body temperature from their preferred temperature range. Overall, I conclude that the thermal quality of a lizards’ environment impacts their thermoregulation in the opposite direction than predicted by the cost-benefit model of thermoregulation. This suggests that the disadvantages of thermoconformity may be greater than the costs thermoregulating as habitats become more thermally challenging.

Práce analyzuje problémy spojené s předinvestičním hodnocením IS/ICT projektů, zejména v oblasti veřejné správy. Stručně představuje co CBA je a k čemu se používá, spolu s možností jejího využití v IS/ICT oblasti. Nabízí postup zpracování CBA projektu veřejného informačního systému, její obsah a nejdůležitější součásti včetně analýzy rizik, spolu s výslednými ukazateli a jejich vyhodnocením. Prezentuje některé nástroje pro odhad nákladů a přínosů budoucí investice, a hodnotí jejich užitečnost a vhodnost využití. Popisuje hlavní důvody proč by zpracování CBA mohlo být užitečné z pohledu jak dodavatele, tak zákazníka v projektu informačního systému. Stanovuje kritické faktory úspěchu při zpracování analýzy.

abstract: The lifetime of a transformer is essentially determined by the life of its insulation system which is a time function of the temperature defined by its thermal class. A large quantity of studies and international standards have been published indicating the possibility of increasing the thermal class of cellulose based materials when immersed in natural esters which are superior to traditional mineral oils. Thus, a transformer having thermally upgraded Kraft paper and natural ester dielectric fluid can be classified as a high temperature insulation system. Such a transformer can also operate at temperatures 20C higher than its mineral oil equivalent, holding additional loading capability without losing life expectancy. This thesis focuses on evaluating the use of this feature as an additional capability for enhancing the loadability and/or extending the life of the distribution transformers for the Phoenix based utility - SRP using FR3 brand natural ester dielectric fluid. Initially, different transformer design options to use this additional loadability are compared allowing utilities to select an optimal FR3 filled transformer design for their application. Yearlong load profiles for SRP distribution transformers, sized conventionally on peak load demands, are analyzed for their oil temperatures, winding temperatures and loss of insulation life. It is observed that these load profiles can be classified into two types: 1) Type-1 profiles with high peak and high average loads, and 2) Type-2 profiles with comparatively low peak and low average load. For the Type 1 load profiles, use of FR3 natural ester fluid with the same nominal rating showed 7.4 times longer life expectation. For the Type 2 load profiles, a new way of sizing ester filled transformers based on both average and peak load, instead of only peak load, called “Sustainable Peak Loading” showed smaller size transformers can handle the same yearly peak loads while maintaining superior insulation lifespan. It is additionally possible to have reduction in the total energy dissipation over the year. A net present value cost savings up to US$1200 per transformer quantifying benefits of the life extension and the total ownership cost savings up to 30% for sustainable peak loading showed SRP distribution transformers can gain substantial economic savings when the distribution transformer fleet is replaced with FR3 ester filled units. / Dissertation/Thesis / Envirotemp FR3 Fluid Brochure / Envirotempe FR3 Fluid Data Sheet / Masters Thesis Electrical Engineering 2018

Este estudo teve como objetivo avaliar a relação custo/benefício do sistema APPCC implantado na linha de produção de iogurte em uma indústria de laticínio em São Carlos, São Paulo de Agosto de 2006 a Agosto de 2007. Foi realizada a mensuração dos custos totais para elaboração e implantação do APPCC bem como a avaliação da qualidade microbiológica do produto acabado e do nível de perdas de embalagens durante o processamento, antes e após a implantação do sistema. Inicialmente foi realizada adequação aos programas pré-requisitos e treinamento dos funcionários para as boas práticas de fabricação e APPCC. A seguir foram aplicados os princípios do plano, sendo identificados 12 pontos críticos de controle (PCCs), desde a recepção do leite cru, até a expedição do produto acabado. O APPCC mostrou-se eficiente no controle da qualidade microbiológica do iogurte, com redução nas contagens de bolores e leveduras após a implantação do sistema, não sendo verificadas alterações para as contagens de coliformes totais e fecais. Quanto às perdas de embalagens na linha de produção, a implementação do APPCC não afetou os percentuais de perdas de tampas e garrafas, sendo que os rótulos apresentaram aumento de perdas após a implantação do sistema. Com relação aos custos para implantação do APPCC, os maiores investimentos foram referentes à consultoria externa (48%) e mudanças estruturais e aquisição de equipamentos (30%). Os custos específicos aos programas pré-requisitos representaram 22% dos investimentos totais. Para a manutenção do APPCC os maiores custos foram relativos à mão de obra para monitoramento dos PCCs e verificação do plano (46%) e material de laboratório (28%). O custo para a manutenção do sistema representou um impacto de R$ 0,01/kg no valor final do iogurte embalado, e os gastos com investimentos na fábrica contribuíram com um adicional de R$ 0,02/Kg. O impacto total da implementação do APPCC foi R$ 0,03/Kg, o que representa 1,5% do valor do produto final. Conclui-se que a aplicação do APPCC em linha de produção de iogurte conforme descrito neste estudo apresenta relação custo-benefício satisfatória. / The aim of this study was to evaluate the relationship between cost and benefits of Hazard Analysis Critical Control Points (HACCP) system implemented in the yogurt production line in a dairy processing plant in São Carlos, São Paulo State from August 2006 to August 2007. The total costs for the elaboration and implementation of HACCP, along with the microbiological parameters of the final product and the losses of packaging units during processing were measured before and after the implementation of the system. Initially, procedures were done for the compliance to the pre-requisites programs and the training of the staff on good manufacturing practices (GMP) and HACCP. Next, the principles of the plan were applied and 12 critical control points (CCP) were identified from the raw milk reception until the dispatch of the final product. The HACCP showed to be efficient for the microbiological quality control of the yogurt, by reducing the incidence of molds and yeasts, although no changes on total and fecal coliforms counts were observed before and after the HACCP implementation. As for the packaging losses on the production line, the implementation of the HACCP did not affect the percentage of bottles or bottle covers loss. However, the label losses increased after the HACCP implementation. Regarding the HACCP implementation costs, the major investments were related to external consultants (48%) and structural changes and equipment purchasing (30%). The specific costs related to the pre-requisite programs represented 22% of the total investments. The major costs for the HACCP operating were associated to the labor required for monitoring the CCP, the verification of the plan (46%) and the material required for laboratorial analysis (28%). The HACCP operating costs represented an impact of R$ 0.01/kg of the packed yogurt, and the investments done in the factory contributed for an additional of R$ 0.02/kg. The overall impact of the HACCP implementation was R$ 0.03/kg (1.5% of the value of the final product). In conclusion, the HACCP applied in the yogurt line as described in this study presented a satisfactory cost-benefits relationship.

No description available.

In this thesis we analyse the economic effects of a policy proposal in Sweden, which implies a removal of the sentence reduction for 18- to 20-year-old offenders. We use a cost-benefit analysis (CBA) to systematically assess its effects. Our results indicate that the policy proposal is most likely beneficial to society, a conclusion which is strengthened by our sensitivity analysis. Our CBA builds upon Becker’s (1968) economic model of crime, and the extensive literature it has inspired which explores the effects of harsher punishment on crime. In order to assess how a harsher sentencing regime affects society, we use crime-punishment elasticities and costs of crime based on previous studies and own estimations. Our main contribution to the existing literature is twofold. First, we provide an economic dimension to a current political issue. Second, we employ a CBA to a research area in Sweden in which the method has been used sparingly. Knowing how an increase in punishment affects crime rates is of great importance for policy making. Hence, we encourage further analysis in this area, especially in Sweden.