一般認為稽徵成本之高低，不必然反映稅務行政的良窳；但透過歷史資料及長期趨勢的稽徵成本分析與檢討，若能降低稽徵成本，不僅增加國庫淨收入，且可以督促稽徵行政效率的提高，對於維護稅制的公平與合理亦有所助益。本文根據稽徵成本理論及我國內地稅14種稅目20年間的整合資料，進行稽徵成本效率的指標衡量。且蒐集國際間租稅稽徵成本的資料，與我國現況進行比較，並進一步探討影響我國租稅稽徵成本之成因，得到下列發現：（一）國稅與地方稅稽徵效率之更迭，主要係受到稅務行政組織變革的影響。（二）從稅務人員總數與全國人口數和勞動力比值顯示，我國比OECD國家高出甚多，隱含著我國稅務人力顯有不足。（三）國稅的稽徵成本遠較地方稅節省，而貨物稅為最節省的稅目，遺產贈與稅及娛樂稅分屬國稅及地方稅最昂貴的稅目；另台北市國稅局及北區國稅局為稽徵成本節省的機關，而南區國稅局則為稽徵成本昂貴的機關。（四）將稅收實徵淨額取自然對數和稽徵成本率進行迴歸測定，稅收規模與稽徵成本率呈顯著的負相關，顯示稅源較豐之轄區，稅收多，其稽徵成本率自較低，反之，稅源較匱乏之轄區，其稽徵成本率相對較高。（五）我國賦稅的稽徵經費與賦稅收入之趨勢，符合稽徵經費與賦稅收入的數學理論模型，稅源充足，增加一定稽徵經費時，賦稅收入增長較快，稅源較少，即使增加稽徵經費時，賦稅收入增長也較慢。（六）從人事費占總稽徵經費的比例分析，發現我國賦稅的課徵，最重要的是稅務稽徵人力，且我國用人費低於新加坡及香港，我國稅務人員待遇明顯偏低。 / Enhancing cost efficiency in an increasingly globalized world plays an important role to the cut of tax costs that must be taken into account in tax administration costs and compliance costs, resulting in the efficiency improvement of tax-collection either by maximizing the revenue or by minimizing the tax cost. Tax collection cost, taxpaying cost and excess burden of economy are to be considered in tax costs. The basic theoretical analysis on tax costs research of tax administration costs in Taiwan’s reality have been studied and examined in the this study with the add of the tax cost theory and the investigations of the factors affecting these costs. This work is composed of five parts. There are the research contents and framework of this study, the theoretical definition and classification of tax costs, an illustration of the tax administration costs and compliance costs on the Taiwan’s current tax operating costs compared to the tax administration in OECD member countries, the analysis of the situation and possible affecting factors of government tax collection costs, and making some discussions and conclusions as well as drawing the policy suggestions for Taiwan government regarding tax collection costs, respectively.

Magistro darbą „Finansinių konglomeratų veiklos efektyvumo tyrimas“ sudaro keturios pagrindinės dalys: problemos analizė, teoriniai ir praktiniais sprendimai bei išvados. Pirmoje darbo dalyje analizuojama finansinių konglomeratų veiklos efektyvumo problema, susijusi su jų tarptautine ir tarpsektorine integracija. Aptariamos pagrindinės finansinių konglomeratų formavosi priežastys ir tikslai, galimos problemos ir jų sprendimo būdai. Antros dalies pradžioje nagrinėjama finansinio konglomerato sąvoka ir organizacinės struktūros. Vėliau atliekama teorinė šių finansinių organizacijų veikos efektyvumo metodologijų analizė taikant finansinę santykinę analizę bei neparametrines ir parametrines ekonometrines procedūras. Trečioji darbo dalis pateikia praktinį finansinių konglomeratų su skirtingomis organizacinėmis struktūromis veiklos efektyvumo sprendimą pasauliniu ir Lietuvos mastu, naudojant neparametrinę duomenų gaubiamąją analizę (DEA) ir finansinę santykinę analizę. Paskutinėje darbo dalyje apibendrinami viso darbo rezultatai, susiję su efektyviausiai veikiančia finansinės konglomeracijos organizacine struktūra. Magistro darbe yra 13 paveikslų, 13 lentelių, 27 formulės ir 12 priedų. Darbo pabaigoje nurodoma darbe naudota literatūra, sudaryta iš 70 literatūros šaltinių. / Master‘s Work „Efficiency Analysis of Financial Conglomerates“ consists of four main chapters: problem analysis, theoretical and practical sulutions and general conclusions of the paper work. The first chapter analyse the efficiency of financial conglomerates spurred by international and cross sectoral financial integration. The research based on aims, backgrounds and highlight issues raised by financial conglomeration. The definitions and organizational structures of financial conglomeration are set in the begining of the second chapter. There in after teorethical researches in methodology of cost and profit efficiency due to relative analysis of essential finance indexes and parametric and nonparametric approaches. In terms of organizational structure of financial conglomerates, the third chapter presents practical efficiency sulutions worlwide and in the context of today’s Lithuania. Fundamental assesments were made using nonpametric Data Envelopment Approach and traditional relative indexes Analysis. In the last chapter are produced aggregate conclusions of the entire Master‘s Work. There are 13 pictures, 13 tables, 27 formulas and 12 affixes used in the paper. The list of the 70 scientific literatures sources is presented at the end of the work.

This thesis adopts a new operational method to measure and investigate the relationship among cost efficiency, market competition and profitability in major Asian economies by using an unbalanced panel data sample of 278 commercial banks during the financial upheaval period of 2005-2012 before and after the global financial crisis. Firstly, we estimate the cost efficiency by employing different stochastic frontier analysis (SFA) models, which include the equity capital to indicate loss-absorbing capacity and risk preference and cross-country differences to be additional environmental variables. It is generally agreed that cross-country differences influence the frontier technology in the international comparison of banks performance. In this case, we implement the international comparison under SFA models with and without incorporating these cross-country heterogeneities. And the empirical results suggest that cross-country differences are significant sources to measure banks cost efficiency and evaluate banks performance. Secondly, we measure the market competition by investigating a range of approaches: the traditional Structure-Conduct-Performance approach, Lerner index, and new empirical industrial organization Panzar-Rosse approach. And we find that the SCP-Lerner approach may fail to identify the strength of competition and may not always unambiguously distinguish between the market power and the efficiency explanations of market concentration. Finally, following the approach of Boone, we measure the intensity of competition in two ways: the profit elasticity and the relative profit difference (calculated by cost efficiency score and shadow return on equity capital). Then we implement a quadratic quantile regression to compute the integral areas and standard errors for the Boone visual test and Wald test to reflect the relative intensity of competition for different competitive regimes over time. Our findings show that competition of banking industries become more intense in 9 Asian economies in the wake of the financial crisis and that two advanced economies (Singapore and Taiwan Province of China) and two remarkable emerging economies (China and India) play the significantly leading role in this intensifying competition process.

This master's thesis called Hospital strategy performance deals with the strategic analysis of České Budějovice Hospital in relation to cost efficiency in this company. Information were provided during the interview with the company CEO, MUDr. Břetislav Shon. Primary input for financial analysis purpose were taken from the annual reports of 2011-2015. The introduction defines strategy and strategic analysis and the master's thesis' aims are specified. The theoretical part is based on theoretical definition and methodology of strategic analysis, the analytical process is introduced, as well as results evaluation based on specialized publication. The practical part consists of the description of the current situation in Czech health care, company introduction and the strategic analysis of the company. The conclusion includes the strategic analysis evaluation and recommendation for next steps.

Cette thèse s’intègre dans un contexte où les méthodes utilisées pour la mise en place de suivis environnementaux sont souvent problématiques et peuvent mener à des résultats controversables. L’objectif est de proposer une méthodologie adaptable à la plupart des suivis environnementaux qui permettra aux utilisateurs de produire des suivis scientifiques efficaces ou d’optimiser des suivis déjà en place. Nous avons développé une méthodologie qui permet à l’utilisateur de fixer la précision qu’il veut sur ses résultats d’estimation et qui lui renvoie un protocole d’échantillonnage optimal associé à un nombre d’unités statistiques à échantillonner. Une fois le nombre de points connu, il est simple d’estimer le coût de mise en place dela procédure d’échantillonnage sélectionnée sur le terrain.Nous sommes partis de la définition même de la performance d’un protocole d’échantillonnage pour élaborer une méthodologie sous forme de procédure séquentielle qui permet de tester, puis de choisir, le protocole le plus performant pour chaque étude. Plus un protocole d’échantillonnage est performant, moins il nécessite d’unités statistiques pour atteindre une précision voulue. La méthodologie présentée permet donc, pour une (ou des) précision(s) désirée(s) sur les résultats, de déterminer puis de comparer le nombre optimal d’unités statistiques à échantillonner pour différents protocoles. La première étape de la procédure développée nécessite de recréer mathématiquement la population statistique la plus représentative possible de la population étudiée. Ensuite, les différentes combinaisons protocole d’échantillonnage / nombre d’unités statistiques sont simulées puis comparées. Cela permet d’obtenir le meilleur rapport coût-efficacité pour une étude nécessitant un échantillonnage dans un objectif d’inférence, autrement dit, de baisser son prix tout en garantissant une précision adéquate.Les objectifs de cette thèse ont été atteints : la méthode à été développée puis testée sur trois cas d’études. Le premier est la mise en place d’un suivi efficace lorsqu’il n’existe pas de données disponibles. L’exemple utilisé est celui de la mise en place du suivi du moustique tigre sur l’agglomération de Bayonne-Anglet-Biarritz. L’espèce est en début d’invasion dans cette zone et il n’existe donc quasiment pas de données de suivi. Nous avons récupéré les données de détection dans des villes méditerranéennes, les avons modélisées et avons appliqué le modèle à l’agglomération d’intérêt pour ensuite y définir un protocole de suivi optimal.Le second cas d’étude est l’optimisation d’un suivi lorsque seulement une saison de données est disponible. L’exemple est celui du suivi de la palourde dans le bassin d’Arcachon. Ce suivi est effectué tous les 2 ans depuis 2006, nous avons travaillé sur une seule année de données et prouvé qu’il était possible d’optimiser ce suivi. C’est-à-dire baisser son coût de 30% en gardant une précision assez bonne sur les résultats pour être en capacité de mettre en place des mesures de gestion adaptées. Nous avons ensuite travaillé sur toutes les données depuis 2006 pour proposer une optimisation de ce suivi pérenne dans le temps. / Developing robust, and reliable, environmental surveys can be a challenge because of the inherent variation in natural environmental systems. This variation, which creates uncertainty in the survey results, can lead to difficulties in interpretations. The objective of this thesis was to develop a general framework, adaptable to environmental surveys, to improve scientific survey-results. We have developed a method that allows the user, by defining their desired level of accuracy for the survey results, to develop an efficient sampling design with a minimal sample size.Once the sample size is known, calculating total cost of the survey becomes straightforward. We start from the definition of sampling design performance and build a method for comparison and assessment of an optimal sampling design. As a rule of thumb, the more efficient a sampling design is, the fewer statistical units are needed to achieve the desired accuracy. With less sampling effort the sampling procedure becomes more cost effective. Our method assists in identifying cost-efficient sampling procedures.In this PhD thesis a general methodology is developed, and it is assessed with three case studies. The first case study involved design of an efficient survey when no prior data are available. Here we used the example of tiger mosquito in the Bayonne-Anglet-Biarritz agglomeration (south-west France). This species has only now started invading this area and therefore there are no site-specific data available. We used data from other French Mediterranean’s cities to model the probability mosquito are present in the Bayonne-Anglet-Biarritz area of interest. We used this modelled-population to assess, compare and select an effective sampling procedure.The second case study was for survey optimization when only one season of data are available. The chosen example was from Arcachon bay’s manila clam survey in western France. This clam-monitoring has been done biennially (i.e. once every two years) since 2006. We applied our general methodology on one-year data and demonstrated that survey costs can be reduced by 30% a year with no loss of accuracy or reduction in resource management information. The third case study was based on optimization of a survey when several seasons of data are available. We used the clam surveyed but here as a multi-year dataset. We proposed a long-term spatial and temporal sampling design for monitoring the clam resource.

There have been a number of support initiatives rendered to the small-scale sugarcane farmers in Mpumalanga but the sugarcane production there has remained low. This raised some questions on the efficient use of available resources and the fruitfulness of the Producer Development Initiatives (PDIs). Justification for further assistance to the small-scale farmers requires empirical evidence of efficient resource use. This study employed the stochastic frontier production function to calculate the technical, allocative and cost efficiency. This study provides insight into three issues: the levels of technical, economic and allocative efficiencies of small-scale sugarcane farmers; the relationship between efficiency level and various farm/farmer specific factors; and implications of policy and strategies for improving small-scale sugarcane production. The technical, allocative and economic efficiencies of small-scale sugarcane farming were estimated in order to identify the potential increase in production without incurring additional costs. The study used data obtained from a field survey covering 231 small-scale sugarcane farmers in the Nkomazi region for the 2009/2010. sugarcane production season. According to the stochastic frontier production function using the Cobb-Douglas model, labour, herbicides and fertilizer showed significant positive effects on sugarcane production. The results also indicated that the small-scale sugarcane farmers suffer from considerable lack technical, allocative and cost efficiency. The mean technical, allocative and cost efficiency estimates are 68.5%, 61.5% and 41.8% respectively. A Tobit regression was used to analyse the impact of the farm/farmer characteristics on efficiency. The impact analysis revealed that age, level of education and gender are significant determinants of technical efficiency. On the other hand, level of education, off-farm income, land size and experience are significant determinants of allocative efficiency. In so far as cost efficiency is concerned, the significant determinants are level of education, land size and experience in sugarcane farming. The findings of the study justify the need for improved agricultural partnerships between the sugar mills and the sugarcane farmers. An example of such collaboration would be if millers were to not only give credit to the farmers, but also give technical guidance to small producers in return for the delivery of a specific quantity and quality of cane at a stipulated time. The collective efforts of these farmers and millers, once harmoniously co-ordinated, can enhance production efficiency and economic prosperity. Also, appropriate policy formulation and implementation is an effective instrument to improvement in farm efficiency and productivity which promotes overall growth of the economy. Therefore, there is need for all stakeholders (both private and public sector) to make combined efforts to remove the bottlenecks that have constrained effective policy implementation in, and its accrued benefits to, South African agriculture. / Dissertation MSc (Agric)--University of Pretoria, 2013. / gm2014 / Agricultural Economics, Extension and Rural Development / unrestricted

Access to affordable high-quality health care solutions is a global challenge, especially in emerging markets where health care systems are the most resource constrained. The socio-economic benefits of investing in health care are considerable, especially in terms of improvement of life quality and economic development. This creates a strong demand for efficient health care delivery models with good health outcomes. In particular, health programs targeting children in their formative years can have a longlasting effect on the children’s and their families’ lives. In India, which has one of the highest burdens of disease in the world, many states lack adequate school health programs. To address this need, the NICE Foundation has developed a school health program that provides free health care to over 200,000 children. The NICE Foundation has experienced a great interest in their school health model and thus aims to expand their operations. This study analyses the characteristics of the school health program in order to identify future opportunities and to provide strategic advice for the expansion of the NICE Foundation School Health Program. / Tillgång till prisvärd och högkvalitativ sjukvård är en global utmaning, i synnerhet i tillväxtländer där sjukvårdssystemen  är mycket  resursbegränsade.  De socio-ekonomiska  fördelarna  av att investera  i sjukvård  är avsevärda,  med förbättrad  livskvalitet  och ekonomisk  utveckling  som följd.  Det  finns  därför  en  stor  efterfrågan  på  effektiva  hälsomodeller  som  renderar  goda hälsoresultat.   Särskilt  hälsoprogram   som  är  inriktade  på  barn  i  deras  formativa  år  har dokumenterats ge långtgående positiva effekter för individerna och samhället. I Indien, som har en  av  de  högsta  nivåerna   av  sjukdomsbörda   i  världen,   saknar  många  av  delstaterna skolhälsoprogram.   För   att   addressera   detta   behov   har   NICE   Foundation   utvecklat   ett skolhälsoprogram   som  i  nuläget  erbjuder  gratis  sjukvård  för  över  200  000  barn.  NICE Foundation  skolhälsomodell  har  fått  mycket  positiv  respons  och  organisationen  ämnar  att expandera  programmet.  Denna  studie  analyserar  NICE  Foundation  skolhälsomodell  för  att identifiera framtida möjligheter samt för att tillhandahålla strategiska råd för expansion.

Lifetime and obsolescence of components for computer-based systems poses issues for continued usage and maintenance of the systems. This thesis investigates possible alternatives for lifetime extension of a train identification system used in Stockholm Metro. Research of other train identification systems available on the market were made to enable a cost comparison between lifetime extension and system replacement. Methods for extending lifetime of computer-based system, where components are obsolete, were investigated. Since most system documentation was inaccessible a reverse- engineering approach was chosen. Through usage of electrical schematics acquired and open-source hardware descriptions a hardware emulator was developed, which is directly compatible with the existing hardware. The total amount of resources used indicates it is possible to extend the systems lifetime at a low cost, as compared to the cost of system replacement. / Livslängd och åldrande av komponenter för datorbaserade system utgör problem för fortsatt användande och underhåll av systemen. Den här avhandlingen undersöker möjliga alternativ för livstidsförlängning av ett tågidentifieringssystem som används i Stockholms tunnelbana. Efterforskningar av andra tågidentifieringssystem tillgängliga på marknaden genomfördes för att möjliggöra en kostnadsjämförelse mellan livstidsförlängning och systemutbyte. Metoder för förlängning av livslängd av datorbaserade system, där komponenter är föråldrade, undersöktes. Då stora delar av systemdokumentationen inte var tillgänglig valdes baklängesutveckling som strategi. Genom användande av förvärvade elscheman och öppen-källkod hårdvarubeskrivningar kunde en hårdvaruemulator utvecklas, vilken är direkt kompatibel med befintlig hårdvara. Den totala resursanvändningen indikerar att det är möjligt att förlänga systemets livslängd till en låg kostnad, jämfört med kostnaden för ett systembyte.

Denna studie jämför två alternativ för att upphandla nya omsorgsfastigheter, att som kommun sköta allt själva eller genom att upphandla en privat omsorgsoperatör. Syftet med detta arbete är att undersöka skillnaden mellan de två alternativen ur ett fastighetsekonomiskt perspektiv. Genom att jämföra två fastigheter, en kommunal och en privat, kommer arbetet belysa för- och nackdelar med dem samt kunna svara för vilken är att föredra ekonomiskt sett. Det har också genomförts två semistrukturerade intervjuer med personer som representerat det kommunala respektive privata aktörerna av de båda fastigheterna. Intervjuerna har använts för att ge stöd till argument i analys och komplettera bidragande faktorer som inte togs upp i fallstudierna. Bakgrunden till arbetet är det ökade behovet av nya omsorgsfastigheter i Sverige på grund av den ökande andelen äldre i landet. Detta har lett till ett ökat privat inflytande på marknaden och införandet av nya lagar för att göra marknaden mer konkurrenskraftig. Inför arbete har vi varit i kontakt med det privata vård- och omsorgsbolaget Ambea som har varit med och formulerat frågeställningen samt bidragit med information och hjälp under arbetets gång.   Resultatet av arbetet visar att det finns fördelar med båda alternativen för kommunen, att äga och förvalta själva kan vara gynnsamt på sikt medans privat upphandling kan vara mer kostnadseffektivt. När det kommer till den fastighetsekonomiska delen finns det klara fördelar med det privata alternativet. Studien visar att man bygger mer kostnadseffektivt och kan initialt erbjuda en lägre hyra. Detta beror mycket på kommunens avskrivningsplan, kommunens inledande kostnader för vårdfastigheten är högre men denna summa sjunker med tiden. Denna jämförelse visade att den kommunala fastigheten på långsikt är lönsam men detta tar inte hänsyn till riskerna med att äga fastigheten själva som de kan bortse från med att upphandla privat. / This study compares two options to procure new care homes, where the municipality manage everything themselves or by procuring a private care operator. The purpose of this study is to examine the difference between the two options from a real estate economy perspective. By comparing two properties, a public and a private, the work will highlight the pros and cons of them and be able to answer which is preferable financially. Two semi-structured interviews have also been carried out with people representing the public and private operators of the two properties. The interviews have been used to provide support for arguments in analysis and add contributing factors that were not addressed in the case studies. The background to this study is the increased need for new care properties in Sweden because of the growing proportion of the elderly in the country. This has led to increased private influence on the market and the introduction of new laws to make the market more competitive. Prior to study, we have been in contact with the private care provider Ambea, who have been involved in formulating the question at issue and contributing information and help during the process. The result of the study shows that there are benefits to both options for the municipality, to own and manage themselves can be favourable in the long term while private procurement can be more cost effective. When it comes to the real estate economy, there are clear advantages with the private option. The study shows that they build more cost effective and can initially offer a lower rental. This is greatly due to the municipality's depreciation plan, the municipality's initial costs for the care property are higher, but this cost decreases with time. This comparison showed that the public property in the long term is profitable, but this does not take into account the risks of owning the property themselves that they can ignore with the private alternative.

The primary aim of this thesis was to use the calculation instrument for the solar energy potential map of Landskrona to simulate several PV systems to a sanitation company. The calculation tool is designed to calculate the profitability and environmental benefits of installing solar panels. The calculation tool was adapted in order to compare cost efficiency, environmental benefit and degree of self-sufficiency and self- consumption for the solutions. The PV system was planned to a company, Landskrona Svalöv Renhållning (LSR). Furthermore, four different ways to construct the PV system were investigated; flat against the roof, tilted with respect to the roof, tilted with respect to the roof and oriented (azimuth angle), as well as an installation with a string of tilted PV modules together with PV modules mounted flat against the roof. Variation of the system configurations was achieved by changing the parameters tilt and azimuth angle. The capacity was adjusted so that the annual production would be 83 500 kWh for all the studied systems. The different systems were optimized in two ways; first for the most output per module, and secondly for the greatest self-sufficiency in order to minimize the losses of excess production. PV modules optimally oriented for production per module provides the highest profitability and lowest payback period. The study suggests that photovoltaic systems are a competitive installation for LSR even without subsidies. The degree of self-consumption was 11 %. Simulation results showed that the degree of self-sufficiency could only be increased marginally by simply changing the orientation of solar cells (with power adapted to maintained production level). There was no significant benefit from tilting the solar cells by 90 ° to increase self-sufficiency in the winter. The simulations showed that almost all of the produced electricity was used to LSR 's internal load. This high degree of self-consumption showed very little excess electricity was produced. LSR is connected to the medium voltage power grid via two transformers. The surplus production covered only part of the no-load losses in transformers. Surplus electricity could therefore not be sold, but the high self-consumption rate limited this loss of revenue. The solar electricity from crystalline silicon cells, results in slightly higher greenhouse gas emissions than wind power but much lower than the production mix of electricity available in the market. The self-produced solar electricity contributed to the environment because LSR did not have to buy the contracted wind electricity, which then became available for others. The study's conclusions are that a PV system is likely to be profitable for LSR. Self-sufficiency would be about 11%, and the self-consumption rate of 98%. The environmental benefit consisted of the contribution of renewable energy in the mix of electricity generation on the market. / Huvudsyftet med denna rapport var att simulera olika solcellsanläggningar med ett beräkningsverktyg till en renhållningsverksamhet. Beräkningsverktyget är framtaget till solpotentialkartan över Landskrona för att beräkna lönsamheten och miljönyttan av att installera solceller. Beräkningsverktyget anpassades för att jämföra kostnadseffektiviteten, självförsörjningsgraden, självkonsumtionsgraden och miljönyttan med olika systemlösningar på solcellsanläggningar. Landskrona Svalövs Renhållning (LSR) var den renhållningsverksamhet de simulerade solcellsanläggningarna anpassades till. Först antogs fyra olika sätt att anlägga solcellerna på; platt, uppvinklat från tak, uppvinklat från tak och riktat (azimutvinkeln) samt en systemlösning med en sträng solceller som var uppvinklade tillsammans med en grupp platt anlagda solceller. Sedan utfördes simuleringar genom att ändra parametrarna vinkel och azimutvinkel. Effekten anpassades så att årsproduktionen var 83 500 kWh för alla de studerade systemen. Dessa olika systemlösningar optimerades på två sätt. För det första, till största produktion per modul, för det andra till största självförsörjningsgrad. Den högsta lönsamheten och lägsta återbetalningstiden gav den solcellsanläggning vars moduler var optimalt orienterad för produktion per modul. Studien pekar mot att en solcellsanläggning för LSR är en konkurrenskraftig installation utan statligt stöd. I de simulerade fallen täckte den egenanvända elen den totala elanvändningen till ca 11 %.  Simuleringsresultaten visade att denna självförsörjningsgrad endast gick att höja marginellt genom att ändra på orienteringen (med effekt anpassad så att produktionsnivån bibehölls). Det fanns ingen signifikant nytta av att anlägga solceller i 90° för att öka självförsörjningen under vintern. Simuleringarna visade att nästan all egen elproduktion användes till LSR:s interna last. Denna höga självkonsumtionsgrad visade att mycket lite överskott av el producerades. LSR är anslutna till högspänningsnätet via två transformatorer. Överskottsproduktionen täckte bara en del av tomgångsförlusterna i transformatorerna. Överskottselen kunde därmed inte säljas, men den höga självkonsumtionsgraden begränsade denna förlust av intäkter. Solkraft från solceller av kristallina solceller har något högre växthusgasutsläpp än vindkraftsel men mycket lägre än den produktionsmix av el som finns på marknaden. Egen solelproduktion bidrog till miljönyttan eftersom LSR inte behövde köpa den kontrakterade vindkraften då de använde egen solel och elen från vindkraft blev tillgänglig för andra. Studiens slutsatser är att en solcellsanläggning sannolikt skulle vara lönsam för LSR. Självförsörjningsgraden skulle bli ca 11 % och självkonsumtionsgraden över 98 %. Miljönyttan bestod i tillskott av förnybar el i den mix av elproduktion som fanns på marknaden.