Sammanfattning – ”SUHF-modellen jämförd med ABC-systemet” Datum: 19 januari, 2012 Nivå: Kandidatuppsats i företagsekonomi, 15 ECTS Institution: Akademin för hållbar samhälls- och teknikutveckling, HST, Mälardalens högskola Författare: Madelene Danielsson Mariam Khazal Hiro Saaid22 juni 1987 20 februari 1986 10 april 1985 Titel: SUHF-modellen jämförd med ABC-systemet Handledare: Ole Liljefors Nyckelord: SUHF-modellen, ABC-systemet, universitet, indirekta kostnader, full kostnadstäckning Frågeställning: Vad kännetecknar SUHF-modellen respektive ABC-systemet? Hur är SUHF-modellen uppbyggd jämfört med ABC-systemet? Syfte: Syftet med den här uppsatsen är att beskriva och analysera de skillnader och likheter som finns mellan SUHF-modellen och ABC-systemet. Metod: Studien var av kvalitativ karaktär och baserades på sekundärdata i form av vetenskapliga artiklar och böcker inom ämnet ABC-systemet i lärosäten. Som empiriskt underlag gjordes en semistrukturerad intervju med ekonomichefen på Mälardalens högskola för att få information om SUHF-modellen. Även rapporter framtagna av SUHF:s arbetsgrupp användes som underlag till den empiriska delen. Slutsats: Målet med de båda modellerna är att full kostnadstäckning ska ske genom att fördela de direkta och indirekta kostnaderna på ett tillfredställande vis till kostnadsobjektet/kostnadsbäraren. En tydlig skillnad som vi kan se mellan modellerna är att ABC-systemets fokus ligger på aktivitetsgrupper och aktiviteter medan SUHF-modellens fokus ligger på kärnverksamheten respektive stödverksamheten men att de i grund och botten är benämningar för samma utföranden. Vi anser slutligen att SUHF-modellen är ett tillräckligt effektivt kostnadssystem som är väl anpassat efter svenska lärosätens behov och som bör fortsätta att användas och utvecklas.

The Southwest Airlines created the low-cost airline business model in 1970s, after aviation liberalization and opening up policies in the U.S. and European, the booming of low-cost airlines. This makes the people who didn¡¦t use aircraft in the past began to take air travel. Many secondary airports in the area caused the travelers a lot of growth by low-cost airlines flight, and promote the region¡¦s tourism, economy and employment opportunities. In view of this, started the study idea of the influence of low-cost carriers on air travel related industry in Taiwan. The Asia¡¦s largest low-cost airline ¡V AirAsia is the subject of this study. Historical data on the low-cost carriers business were collected. Questions for conducting in-depth interviews with experts in air travel industries were devised from the study of these historical data. In addition, a survey of government¡¦s air, tourism data, the influence of low-cost carriers on air travel related industry was developed finally. The results show, the AirAsia to open Taipei route, on the Taoyuan International Airport, retail, hotels and other travel related industries have brought real benefits. The home base of AirAsia is Malaysia, which people came to Taiwan to engage in substantial growth in tourist numbers and to create a substantial growth in tourism foreign exchange earnings. Finally, the results of this study were compared with historical data. It is hope that the results would be able to provide any other countries planning to develop low-cost carriers, some practical reference in planning their air and tourism industries strategies.

In this study, buildings in southern Taiwan area were selected to perform full-scale energy auditing experiment so that the energy consumption of each building can be analyzed comparatively. The result of experimental investigation and computer simulation were compared analytically with good accuracy obtained. The result can further facilitate as the design guide and energy indexes to be adapted in the national building energy code in the future

ABSTRACT Postponement strategies offer opportunities for firms to achieve effective supply chain management. Postponement strategies could be classified into manufacturing postponement which delays the product differentiation and logistics postponement which delays the distributing process to the confirmed customer orders. In practice, the way to implement manufacturing postponement is more complicated than logistics postponement¡¦s. By employing the logistics postponement strategy, all the firms have to consider is the distribution of finalized products from a centralized inventory to final retailers. Comparing with integrating all the manufacturing activities, logistics postponement strategy could be an effective one for firms to handle the demand uncertainty over the regional markets. By employing the logistics postponement strategy, firms could decrease the cost of inventory and backorder through delaying products distribution to the confirmed customer orders. The connection between real options and postponement is also showed on this point. By employing the real options, decisions could be made when the firms wait and get more information about the market. The value the firms wait to get is also the benefits that logistics postponement strategy could reach by logistics postponement. Thus, the flexibility to decrease the inventory and backorder cost is considered as the management flexibility that real options could evaluate. On the other way, it¡¦s not always free for firms to get such a flexible management ability. The capital that firms have to invest for any change of the supply chain becoming the flexible one could be equal to buying the exercise right in real options. We therefore could construct a model to evaluate the value of logistics postponement strategy via real options and help the firms to judge what would be the proper occasions for logistics postponement to be implemented.

Keywords: EAC, full-scale experimental Validation, ABRI Lab, VRV The VRV air-conditioning system has been gaining overwhelming popularity in recent years due to its superb merits such as high energy efficiency, lower power consumption, low noise and increasing thermal comfort. During last phase of study, computer simulation using the DOE 2.1 as a tool has been performed systematically to establish a calculation equation for the EAC for Green Building Evaluation Indexes, in replacing the currently adapted fixed constant of 0.8. It is the goal of this year¡¦s project to further validate this equation by conducting a series of full-scale experiments at the ABRI Tainan Laboratory. The experimental result will be organized as a model to revise the equations established during last phase of study with good accuracy. Various different VRV systems which were commercially available on the local air-conditioning market will be adapted so that comparative study can be performed among them. The IPLV curves, which are the essential performance curve of each specific VRV system will then be obtained under local weather conditions. It is expected that through the execution of this project, the calculation equation of the VRV system to be adapted in the Green Building EAC evaluation index will be finalized and validated by the full-scale experiments. The test facilities established during this phase of study will then become the most suitable location of similar tests when building energy conservation is concerned.

None

none

Due to lacking of natural resources, the major energy utilized in Taiwan are mostly imported, including oil (50.9%), Coal (32.3%), and natural gas (8.1%), nuclear (7.3%) and hydraulic power (1.4%). Therefore, energy saving strategies have become a global trend and needs immediate action so that CO2 emission can be reduced. To coup with the Kyoto protocol, building energy conservation has been deemed as a policy of no regret and aiming at 20% savings in the whole nation. In this research, building energy conservation strategies, especially on HVAC systems which have been widely adapted in Taiwan will be analyzed and validated with full-scale experimental results. Efforts will be especially focused on commercial and residential buildings, so that their energy savings effect can be analyzed quantitatively.

<p>To achieve better scalability, a fully replicated, distributed, main-memory database is divided into subparts, called segments. Segments may have individual degrees of redundancy and other properties that can be used for replication control. Segmentation is examined for the opportunity of decreasing replication effort, lower memory requirements and decrease node recovery times. Typical usage scenarios are distributed databases with many nodes where only a small number of the nodes share information. We present a framework for virtual full replication that implements segments with scheduled replication of updates between sharing nodes.</p><p>Selective replication control needs information about the application semantics that is specified using segment properties, which includes consistency classes and other properties. We define a syntax for specifying the application semantics and segment properties for the segmented database. In particular, properties of segments that are subject to hard real-time constraints must be specified. We also analyze the potential improvements for such an architecture.</p>

<p>Detecting small signals with a comparator demands that the total voltage offset is lower than the actual signal. The total offset includes the voltage offset in the comparator and the voltage offset that is created by the offset currents that flows thru the load at the comparators input. The goal with this comparator that has been developed has been that it will have a total voltage offset at maximum 500 uV. The comparator does not need to be extremely fast or does not need to operate in a big frequency area. To have all the flexibility that is needed a full custom technique is used. When the mismatch is most unfavourable the total offset is 209.24 uV which is within the goal.</p> / <p>För att kunna detektera små signalnivåer med en komparator krävs att den har en lägre total spänningsoffset än den signalnivå den skall detektera. I den totala offseten ingår dels den rena spänningsoffseten i komparatorn och dels den spänningsoffset som kommer att skapas när offsetströmmar på komparatorns ingångar går igenom den last som finns på ingången. Målet med den komparator som utvecklats har varit att den skall ha en total spänningsoffset på maximalt 500 uV. Inga direkta krav såsom att den skall vara snabb och att den skall kunna arbeta inom ett stort frekvensområde finns. För att få den flexibilitet som behövs är komparatorn konstruerad i en så kallad full custom teknik. När missanpassningen är som mest ogynnsam hamnar den totala spänningsoffseten på 209.24 uV vilket ligger inom målet med god marginal.</p>