In this article the shift of the Swedish goverment´s policies for the financing through taxation, fees and prices paid for the use of roads and railroads from 1945 until the 2010s is discussed. It is argued that the shift from a full-cost coverage principle to a short term social marginal cost principle can be seen in the light of the controversy between a Coasean and a Pigovian perspective. The Coasean perspective furthers an institutional view where organizations and dynamic development matters while the Pigovian perspective furthers a welfare economic equilibrium view where organizations are less focused. It is argued that the shift in policies coincided with less interest and focus on the organizational perspective and incentives for organizational efficiency, which can be seen in the public documents from the time. The government seems to have been guided by a mar ket failure stance since the 1970s which has motivated growing intervention, following a mar ket-economy stance in the first 25 years after the nationalization of roads and railroads. A current opening in transport infrastructure policies with more room for alternative financing, user charges and fees might, even though also consistent with short term social marginal cost principles, signal a revival of a perspective more in line with the Coasean view. / <p>QC 20130614</p>

The full cost of climate change is not accounted for in today’s financial reporting. Today’s sustainability reporting mainly consists of disclosures which do not affect any financial statement. If externalities were accounted for it would help stakeholders become aware of companies’ true sustainability. The purpose of this thesis is to identify and describe ways for companies to account for their climate impact, in general and by incorporating externalities into the financial statements. A qualitative method is used in the form of a descriptive case study with a Swedish perspective. The study is based on interviews with accountants and company representatives who work actively with sustainability reporting issues. The main finding of the study is that the best way to account for negative externalities is to use full cost accounting. However, it is difficult to use in practice since monetising externalities is difficult. The currently most used frameworks (the GRI guidelines and the GHG Protocol) account for externalities to some extent, but have no connection to financial reporting. An evolving framework within integrated reporting has the potential to increase the connection between the current disclosures in sustainability reports and financial reporting. So far the best solution to account for externalities is to separately account for taxes, fees and cap-and-trade since externalities are internalised in these costs. The effects of accounting for negative externalities will differ depending on the degree of climate impact the company has. It will also depend on how far down the value-chain emissions are accounted for. It will nevertheless be an incentive to reduce climate impact and act as a management tool. / Den fulla kostnaden av klimatförändringar redovisas inte i dagens finansiella redovisning. Dagens hållbarhetsredovisning består mestadels av upplysningar som inte påverkar några finansiella rapporter. Om externaliteter redovisades skulle det hjälpa intressenter att bli medvetna om företags verkliga hållbarhet. Syftet med uppsatsen är att identifiera och beskriva sätt för företag att redovisa sin klimatpåverkan. Både generellt och i de finansiella rapporterna. En kvalitativ metod används i form av en beskrivande fallstudie med svenskt perspektiv. Studien är baserad på intervjuer med redovisningskonsulter och företagsrepresentanter som arbetar aktivt med frågor som rör hållbarhetsredovisning. Den viktigaste slutsatsen av studien är att det bästa sättet att redovisa negativa externaliteter är att använda full cost accounting. Dock är det svårt att använda i praktiken eftersom det är svårt att monetärisera externaliteter. De för närvarande mest använda ramverken (GRIs riktlinjer och GHG Protocol) inkluderar till viss del externaliteter, men har ingen koppling till finansiella rapporter. Ett ramverk inom integrerad rapportering är under utveckling och det kan potentiellt öka kopplingen mellan upplysningarna i hållbarhetsredovisningar och finansiell rapportering. Den hittills bästa lösningen för att redovisa externaliteter är att separat redovisa miljöskatter, avgifter och handel med utsläppsrätter eftersom externaliteter internaliseras i dessa kostnader. Effekterna av att redovisa negativa externaliteter kommer att bero på företagets grad av klimatpåverkan. Det kommer också att bero på hur långt ner i värdekedjan utsläpp redovisas. Det kommer oavsett att bli ett incitament för att minska klimatpåverkan och fungera som ett verktyg för förvaltning och styrning av företaget.

The study of the full cost method of accounting for finding costs in the petroleum industry is significant because it offers a unique opportunity to examine and emerging accounting practice and will indicate some of the reasons for a shift in the reporting practices of a portion of the industry.

A proposta deste trabalho é apresentar o Processo Analítico Hierárquico e demonstrar que sua utilização é válida para a construção da Avaliação de Custos Completos. Também é proposta deste texto apresentar o programa Decision Lens que implementa tal teoria. Outro objetivo desta dissertação é desenvolver e aplicar um método de Avaliação de Custos Completos estimada pelos Envolvidos-Interessados chegando-se até o ranking de recursos energéticos e comparando-o com o ranking da valoração determinística. Para se justificar a validade e viabilidade do Processo Analítico Hierárquico dentro da Avaliação de Custos Completos explica-se a teoria que o embasa. É também desenvolvido um exemplo onde todos os cálculos são feitos manualmente, até se chegar ao ranking de recursos energéticos finais. O mesmo exercício é desenvolvido no programa Decision Lens, comparando-se, assim, o resultado do exemplo manual com o exemplo desenvolvido no programa e validando-o. Para o desenvolvimento e aplicação de um método de Avaliação de Custos Completos valorado pelos Envolvidos-Interessados são realizadas atividades dentro do projeto FAPESP PIR Araçatuba. O processo de construção da árvore de decisão, com os sub-atributos e recursos energéticos considerados e de obtenção de dados da região piloto são conduzidos no decorrer deste trabalho. A inserção destes dados no programa, bem como a apresentação dos resultados com análise de sensibilidade, são feitas e discutidas. Também é conduzida a confecção da tabela de valores e de seus ratings para a Avaliação de Custos Completos estimada deterministicamente com a inserção dos dados e com a apresentação dos resultados. Por fim, é realizada a comparação do resultado das duas Avaliações de Custos Completos, comentando-se as diferenças e similaridades existentes, mostrando que o resultado de uma é compatível com o resultado da outra. / The purpose of this work is to introduce the Analytic Hierarchy Process and to demonstrate that its use in the Full Cost Accounting Evaluation is valid. The Decision Lens software, which implements the theory, is also introduced. Besides, it has been taken into consideration the objective of developing and applying a method of Full Cost Accounting assessed by the Stakeholders, reaching the ranking of energetic resources and comparing it to the deterministic valuation. In order to justify the validity and feasibility of the Analytic Hierarchy Process within the Full Cost Accounting Evaluation environment, the theory on which it is based has been thoroughly and carefully explained. To that effect, an example has been developed, in which all calculations are done manually up to the definition of the final ranking of energetic resources. The same example is also developed using the Decision Lens software, thus comparing both, the manual and the software results, in order to validate the consistency of the software itself. In order to develop and to apply a method of Full Cost Accounting assessed by the Stakeholders, certain activities have been carried out within the FAPESP IRP project in Araçatuba. The process of building the decision tree and obtaining data from the pilot region, considering sub-criteria and energy resources, has been conducted along the execution of this work. The pertinent software data input, as well as the presentation of results along with a sensitivity analysis have been performed and discussed. The determination of the table of values and its ratings for the Full Cost Accounting deterministically valued has been conducted, as well as the pertinent data insertion along with respective results. Finally, the comparison of results of the two Full Cost Accounting have been made. Their differences and similarities have also been commented, proving that results were compatible.

A proposta deste trabalho é apresentar o Processo Analítico Hierárquico e demonstrar que sua utilização é válida para a construção da Avaliação de Custos Completos. Também é proposta deste texto apresentar o programa Decision Lens que implementa tal teoria. Outro objetivo desta dissertação é desenvolver e aplicar um método de Avaliação de Custos Completos estimada pelos Envolvidos-Interessados chegando-se até o ranking de recursos energéticos e comparando-o com o ranking da valoração determinística. Para se justificar a validade e viabilidade do Processo Analítico Hierárquico dentro da Avaliação de Custos Completos explica-se a teoria que o embasa. É também desenvolvido um exemplo onde todos os cálculos são feitos manualmente, até se chegar ao ranking de recursos energéticos finais. O mesmo exercício é desenvolvido no programa Decision Lens, comparando-se, assim, o resultado do exemplo manual com o exemplo desenvolvido no programa e validando-o. Para o desenvolvimento e aplicação de um método de Avaliação de Custos Completos valorado pelos Envolvidos-Interessados são realizadas atividades dentro do projeto FAPESP PIR Araçatuba. O processo de construção da árvore de decisão, com os sub-atributos e recursos energéticos considerados e de obtenção de dados da região piloto são conduzidos no decorrer deste trabalho. A inserção destes dados no programa, bem como a apresentação dos resultados com análise de sensibilidade, são feitas e discutidas. Também é conduzida a confecção da tabela de valores e de seus ratings para a Avaliação de Custos Completos estimada deterministicamente com a inserção dos dados e com a apresentação dos resultados. Por fim, é realizada a comparação do resultado das duas Avaliações de Custos Completos, comentando-se as diferenças e similaridades existentes, mostrando que o resultado de uma é compatível com o resultado da outra. / The purpose of this work is to introduce the Analytic Hierarchy Process and to demonstrate that its use in the Full Cost Accounting Evaluation is valid. The Decision Lens software, which implements the theory, is also introduced. Besides, it has been taken into consideration the objective of developing and applying a method of Full Cost Accounting assessed by the Stakeholders, reaching the ranking of energetic resources and comparing it to the deterministic valuation. In order to justify the validity and feasibility of the Analytic Hierarchy Process within the Full Cost Accounting Evaluation environment, the theory on which it is based has been thoroughly and carefully explained. To that effect, an example has been developed, in which all calculations are done manually up to the definition of the final ranking of energetic resources. The same example is also developed using the Decision Lens software, thus comparing both, the manual and the software results, in order to validate the consistency of the software itself. In order to develop and to apply a method of Full Cost Accounting assessed by the Stakeholders, certain activities have been carried out within the FAPESP IRP project in Araçatuba. The process of building the decision tree and obtaining data from the pilot region, considering sub-criteria and energy resources, has been conducted along the execution of this work. The pertinent software data input, as well as the presentation of results along with a sensitivity analysis have been performed and discussed. The determination of the table of values and its ratings for the Full Cost Accounting deterministically valued has been conducted, as well as the pertinent data insertion along with respective results. Finally, the comparison of results of the two Full Cost Accounting have been made. Their differences and similarities have also been commented, proving that results were compatible.

ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.

Luftverkehrsprognosen stellen ein wichtiges Instrument dar, die Luftverkehrsinfrastruktur zu beeinflussen. Hinter vielen der Projekte, die von Luftverkehrsprognosen begleitet werden, stehen Interessen. Dies gilt insbesondere für Ausbauvorhaben von Flughäfen, die von eindeutigen Zielen und Wünschen getragen werden. Die Gutachter, die im Rahmen solcher Ausbauvorhaben tätig werden, sind der Gefahr ausgesetzt, beeinflusste Prognosen zu erstellen. Die Art und Intensität dieser Beeinflussung sowie die Methodik dieser Analysen sind Gegenstand dieses Aufsatzes. Zunächst wurden neuere Ergebnisse der OECD und EU erarbeitet und denen der Flughafenstudien gegenübergestellt. Nachfolgend wurde die Intensität der Beeinflussung auf Grundlage einer eigenen Untersuchung analysiert. Dabei wurden politische Entscheidungsträger im Rhein-Main-Gebiet nach Ihrer Verwendung von Studien und deren Ergebnisse befragt. Die Impact Study, als häufigste Forschungsmethodik, wurde in ihre Bestandteile zerlegt und mit der Full Cost-Benefit-Analyse, welche die durch die FAA empfohlene Methode ist, verglichen. Grundsätzlich sind solche Gutachten meist externe Analysen aus privatwirtschaftlicher Hand, die einerseits im Auftrag von regionalen Entscheidungsträgern, aber andererseits auch im Auftrag von Flughafen- und Fluggesellschaften angefertigt wurden. Die Unabhängigkeit der Prognosen ist damit gefährdet. Auf Grundlage der (neutralen) OECD- und EU-Ergebnisse zeigte sich, dass etwaige regionale Wirtschaftsimpulse und damit einhergehendes Beschäftigungswachstum durch erhöhten Flugverkehr nicht zu finden sind. Die kritische Analyse von „bezahlten Studien“ ist demnach von Bedeutung. Die Mehrzahl der politischen Amts- und Entscheidungsträger in Deutschland trifft allerdings Entscheidungen auf Basis keiner oder ausschließlich nicht-neutraler, bezahlter Auftragsstudien. Historisch betrachtet ist dies kein Novum. Bereits in den 60er Jahren kann man solche Studien und Entscheidungen nachweisen. Bezüglich des Forschungsdesign zeigte sich, dass Impact-Studien kaum für zur Beurteilung des Luftverkehrs geeignet sind. Sie beziehen die relevanten Effekte nur teilweise in ihre Berechnungen ein. Es wurde eine Reihe von systematischen Fehlern identifiziert. Die FAA-Richtlinien in den USA für methodisch korrekte Studien greifen nur wenig. Für weitere Forschung sehen wir die wichtige Aufgabe, die Methodik der Full Cost-Benefit-Analyse für die Prognose möglicher Effekte zur Anwendung zu bringen. / Aviation traffic forecasts and airport analyses are important instruments which influence decisions on aviation related infrastructure. Behind many of such infrastructure projects, which are supported by forecast analyses, one finds political interests. This is especially the case for aviation projects, such as infrastructure enlargement projects of airports, which are motivated by distinct goals and desires. Referees who act within this framework are exposed to the risk of producing biased results. The form and degree of intensity of such influence and manipulation, as well as the methodology of such forecast analyses, are the subject of this working paper. To begin with, newer research results by the OECD and the EU have been formulated and further compared to results of studies commissioned by airport operators. Subsequently, the degree of intensity of such influence has been analysed on the basis of our own research. A survey was thereby produced, investigating the application of neutral and non-neutral studies in the decision-making processes of the public administration in the Rhein-Main-area. Impact studies, which are currently the most used method, have been segmented and compared with studies using full cost-benefit-analysis, the recommended method by the FAA. With regard to these results, it can be argued that most forecast analyses are produced by private consultancies, by order of public entities but also by order of airport operators. The independence of such research and its results is therefore endangered. Recent OECD and EU research results have shown that eventual effects, such as regional economic stimulus and employment growth, are absent. Thus, care in the application of study results in this field is necessary. However, the majority of policy makers (in Germany) unfortunately base their decisions mostly on non-neutral studies. Historically seen, this is not a novelty. Regarding the research design, impact studies are hardly suitable for airport studies. Further, it can be shown that impact studies incorporate mostly only non-negative items in their cash flow calculations, compared to full cost-benefit-analyses which incorporate all relevant items. A number of systematic flaws are further identified. The regulation-guidelines by the FAA, which demand to incorporate all items, have had little impact on the research design of airport studies in the US so far. The promotion and fostering of full cost-benefit-analyses is necessary to lift the quality of airport studies.

O Planejamento Energético tradicional geralmente privilegia os custos econômicos dos recursos energéticos, relegando ao segundo plano questões políticas, sociais e ambientais. Este trabalho pretende estimular a mudança desta abordagem através da proposição de um modelo de caracterização de recursos energéticos integrando todas essas quatro dimensões. São dois seus objetivos: o fornecimento de uma metodologia para avaliar o custo global dos recursos energéticos e de outra para estimar o potencial de tais recursos. Para facilitar o processo de avaliação, o modelo sugere o uso da ACC - Avaliação de Custos Completos, a qual permite a análise qualitativa e quantitativa de custos, reduzindo a necessidade de dados quantitativos, limitados em certos casos. Ilustra-se a aplicação do modelo com um exemplo de caracterização dos recursos na região de Araçatuba, localizada no Oeste Paulista. Os resultados revelam que, quando considerados os custos globais, a adoção de recursos renováveis apresenta grande competitividade, ao contrário de outros que, apesar de serem economicamente atraentes, não apresentam custos globais aceitáveis. / The Traditional Energy Planning usually favors technical-economic costs, relegating political, social and environmental issues to a less important level of analyses. This work tries to encourage a change in such approach by elaborating a model of energy resources characterization integrating all four dimensions - environmental, political, social and economic. The model aims at two objectives: providing a method of assessing the global cost of energy resources and estimating its potential considering the limitations provided by these dimensions. The integration of distinct elements constitutes a complex and tricky activity that can result in inaccurate results if not taken carefully. To minimize this complexity, the Model suggests the use of the Full Cost Accounting - FCA - method, which allows the consideration of quantitative and qualitative costs, reducing the demand for quantitative data, limited in some cases. The Model has been applied in the characterization of the region of Araçatuba, located in the western part of the state of São Paulo, the most populated state in Brazil. The results reveal that the adoption of renewable sources is quite attractive, especially when global costs are taken into account. On the other hand, other resources don\'t present acceptable global costs despite being economically attractive.

O Planejamento Energético tradicional geralmente privilegia os custos econômicos dos recursos energéticos, relegando ao segundo plano questões políticas, sociais e ambientais. Este trabalho pretende estimular a mudança desta abordagem através da proposição de um modelo de caracterização de recursos energéticos integrando todas essas quatro dimensões. São dois seus objetivos: o fornecimento de uma metodologia para avaliar o custo global dos recursos energéticos e de outra para estimar o potencial de tais recursos. Para facilitar o processo de avaliação, o modelo sugere o uso da ACC - Avaliação de Custos Completos, a qual permite a análise qualitativa e quantitativa de custos, reduzindo a necessidade de dados quantitativos, limitados em certos casos. Ilustra-se a aplicação do modelo com um exemplo de caracterização dos recursos na região de Araçatuba, localizada no Oeste Paulista. Os resultados revelam que, quando considerados os custos globais, a adoção de recursos renováveis apresenta grande competitividade, ao contrário de outros que, apesar de serem economicamente atraentes, não apresentam custos globais aceitáveis. / The Traditional Energy Planning usually favors technical-economic costs, relegating political, social and environmental issues to a less important level of analyses. This work tries to encourage a change in such approach by elaborating a model of energy resources characterization integrating all four dimensions - environmental, political, social and economic. The model aims at two objectives: providing a method of assessing the global cost of energy resources and estimating its potential considering the limitations provided by these dimensions. The integration of distinct elements constitutes a complex and tricky activity that can result in inaccurate results if not taken carefully. To minimize this complexity, the Model suggests the use of the Full Cost Accounting - FCA - method, which allows the consideration of quantitative and qualitative costs, reducing the demand for quantitative data, limited in some cases. The Model has been applied in the characterization of the region of Araçatuba, located in the western part of the state of São Paulo, the most populated state in Brazil. The results reveal that the adoption of renewable sources is quite attractive, especially when global costs are taken into account. On the other hand, other resources don\'t present acceptable global costs despite being economically attractive.

Background: National School Lunch Program (NSLP) meals have been found to be of higher dietary quality than home-packed lunches. Objective: To explore the cost, including time, of NSLP versus different categories of home-packed lunches. Methods: Data from pre-kindergarten and kindergarten lunches from three schools in southwest Virginia were used for this study. Each lunch item was priced, and a direct cost was assigned based on the lunches contents. Time assessments were conducted to determine the amount of time to prepare each lunch, with a monetary value for time computed based on average salary of the respective county. A non-parametric Kruskal Wallis test was used to compare the direct cost, time, time cost, and the full cost of the meals. Medians were computed based on outlier data. Results: The lowest median direct cost was found for homemade packed lunches ($1.55), followed by homemade school lunches ($2.11), then convenience packed lunches ($2.12), and then NSLP lunches ($2.15). When incorporating preparation time, the NSLP lunch cost the least ($2.15), followed by convenience packed lunches ($2.56), then homemade packed lunches ($2.92), and then homemade school lunches ($11.32). Seventy-six percent (n=414) of home-packed lunches contained sugar-sweetened beverages and/or dessert food items, accounting for almost one-quarter (21.8%) of the cost of all home-packed lunches. Conclusion: When time is computed as part of the total cost of NSLP versus home-packed lunches, the NSLP is the least expensive option. In conjunction with the nutritional benefits of the NSLP, this time-cost data may help shift purchasing and consumption patterns. / Master of Science