Syfte - Syftet med denna studie är att bidra med kunskap gällande kostnadskalkylering vid volymvariation. För att uppnå syftet bröts det ner i följande två frågeställningar. [1] Vilka kostnader kan identifieras i operationsenheter? [2] Hur bör en kostnadskalkyl utformas för operationsenheter vid volymvariation? Metod och genomförande - Under studiens gång har en fallstudie bedrivits för att anskaffa empiri och en litteraturstudie för att anskaffa teori. I fallstudien användes observationer, intervjuer och dokumentstudier för insamling av empiri. Den insamlade empirin analyserades tillsammans med teori för att besvara studiens frågeställningar och på så sätt uppfylla syftet. Resultat - Studiens resultat identifierar de kostnader som uppstod i det studerade området samt en kalkylmodell som kan hantera volymvariation. Kostnaderna förklaras med hjälp av de aktiviteter i tillverkningen där de uppstod, vilket är resultatet på den första frågeställningen. För att besvara den andra frågeställningen har olika kostnadskalkylmodeller analyserats för att undersöka deras styrkor och svagheter vid volymvariation. Genom analysen framkom olika egenskaper en kostnadskalkyl borde ha för att hantera volymvariation. Dessa egenskaper har format studiens kalkylmodell och gett den de egenskaper som en kostnadskalkyl vid volymvariation borde ha. Studiens kalkylmodell jämfördes sedan med självkostnadskalkyl för att tydliggöra resultatet. Implikationer - Resultatets implikationer är både teoretiska och praktiska då resultatet påverkar praktiken men även utökar teorin inom kalkylering vid volymvariation. De praktiska implikationerna är den påverkan resultatet har på utförandet av kostnadskalkylering vid volymvariation. Till skillnad från rapportens praktiska implikationer så går de teoretiska implikationer åt båda håll då teorin påverkat studiens riktning men även då resultatet påverkar teorin. Resultatet påvisar att kalkylmodeller inom volymvariation är bristfälliga vilket leder till at de kan ifrågasättas och vidare forskning behövs för att komplettera eller utveckla dessa. Vidare forskning - Studiens resultat är grundat på en fallstudie av enfalls karaktär vilket sänker resultatets generaliserbarhet. Vidare studier för att stärka generaliserbarheten kan genomföras med en flerfallstudie. Studiens kalkylmodell har inte testats i praktiken så vidare studier kan bedrivas genom att praktiskt implementera rapportens resultat. Begränsningar - Den bedrivna fallstudien var en enfallsstudie vilket betyder att endast ett företag studerades. För att öka generaliserbarheten kunde fallstudien bedrivits på fler företag med olika förutsättningar. / Purpose - The purpose is to contribute with knowledge regarding cost calculations during variating lot quantity. To achieve the purpose, it was broken down to two questions that are presented below. [1] Which costs can be identified in manufacturing units? [2] How should product costing be constructed to handle variety in lot quantity? Method and implementations - During the study a case study have been conducted to gather empirical data and a literature study to gather theories. In the case study we used observations, interviews and document study to gather empirical data. Collected empirical data was analyzed against theory to answer the studies questionnaire and through that achieve the purpose. Result - The result consists of the identified costs in the studied field and a model for costing that can handle variation in lot quantity. The costs are explained with help of the activity in the production where it arose, which is the result of the first question. To answer the second question, different models for cost accounting have been analyzed to identify their strengths and weaknesses in regard of variating lot quantity. During the analysis different characteristics was identified that cost calculations should include to handle variating lot quantity. These characteristics have formed the developed model and given it the characteristics a model for cost calculations should have when calculating with variating lot quantity. The model was compared with self-costing to make the result clearer. Implications - The results implications are both theoretical and practical since the result affects the practice and extend the theories regarding costing with variating lot quantity. The practical implications are the impact on the way cost calculations are performed with variating lot quantity. Unlike the practical implications the theoretical are going both ways as theory have affected the result and the result are affecting the theory. The result is showing that today’s way of cost calculation is deficient when handling variation in lot quantity, which leads to questioning of the established theories and further research is needed for complementing or developing. Further research - The reports result is founded on a case study with a single case which lower the results generalizability. Further research to strengthen generalizability can be conducted with a case study that have multiple cases. The result hasn’t been tested in the practice so further research can be performed with practical implementation of the reports result. Limitations - The case study was of single case characteristic which mean that one company was studied. To increase the level of generalizability the case study could have been conducted at multiple businesses with different conditions.

På Lantmäteriet har frågan funnits om hur enhetlig lämplighetsprövningen av fastigheter är gällande avstånd mellan skogsskiften. Denna fråga blev än mer aktuell efter att stämpelskatten på fastighetsköp för juridiska personer höjdes 2011. En enhetlig rättstillämpning blev då än viktigare ur ett rättviseperspektiv. Syftet med denna undersökning var därför att utreda rättsläget och tillämpningen angående om det efter fastighetsreglering ska få uppstå långa avstånd mellan skogsskiften inom samma fastighet och utifrån vilka kriterier denna bedömning ska göras. Undersökningen skulle också utreda om förrättningslantmätarna bedömer att s.k. skatteförrättningar där denna fråga är aktuell blivit vanligare. Huvudsakligen har tre metoder använts för att genomföra undersökningen: Rättsläget har undersökts genom den rättsdogmatiska metoden. För att få svar på hur lämplighetsvillkoren tillämpas i denna fråga och om förrättningslantmätare bedömer att skatteförrättningar blivit vanligare har en enkätundersökning genomförts. För att få en djupare förståelse för hur skogsbruket påverkas av långa avstånd hölls en intervju med en representant för Skogsstyrelsen. Om rättsläget kunde konstateras att det både finns goda argument för, och goda argument emot, att tillåta långa avstånd mellan skogsskiften. Det starkaste för är att längre avstånd normalt inte inverkar menligt på skogsbruket. Det starkaste mot är att de ombildade fastigheterna ofta inte blir lämpliga försäljningsobjekt. Slutsatsen drogs att rättsläget är oklart. Angående rättstillämpningen kunde konstateras att denna varierar avsevärt, både vad gäller tillåtna avstånd och vilka kriterier bedömningen görs utifrån. Bedömningen är inte enhetlig och riskerar att bli alltför subjektiv. Angående skatteförrättningar bedömde tillräckligt många förrättningslantmätare att dessa ökar för att en ökning ska vara trolig. Slutligen konstaterades att tydligare riktlinjer behövs, men att vägledande rättsfall krävs för att kunna ge sådana. / At the National Land Survey of Sweden the question has emerged how uniform the judgment on suitability of real property units are regarding distance between forest lots. This question became even timelier after the Swedish stamp duty was increased on property purchase in 2011. In a fairness perspective a uniform legal application then became even more important. Therefore the aim of this research has been to investigate the legal matter and application, regarding the issue of whether long distances between forest lots within the same property are to be authorized after reallotment or not, and from which criteria this judgment should be done. The research should also investigate if cadastral surveyors assess if cadastral procedures due to stamp duty have increased in number. Mainly three methods has been used: The legal matter has been investigated according to the legal dogmatic method; to see how the stipulations regarding suitability judgment are applied in this matter and if cadastral surveyors assess they have increased in number, a survey with inquiries has been used; to get a deeper understanding in how long distances affect the forestry, an interview was held with a representative of the Swedish forest authority. Regarding the legal matter the conclusion could be drawn that there are good arguments both for and against authorizing long distances between forest lots. The strongest argument for, is that long distances normally not have an injurious effect on forestry. The strongest argument against, is that the re-formed properties often don´t become suitable objects for the real estate market. The conclusion was drawn that the legal matter is unclear. The conclusion was also drawn that the application of the legal matter is very varying, both regarding allowed distances and the criteria used in judgment. The judging is not uniform and risks being all too subjective. Regarding cadastral procedures due to stamp duty, sufficiently many cadastral surveyors assessed an increased amount for this to be probable. Finally the conclusion was drawn that plainer guidelines are needed, but a precedent is necessary for such a thing.

Simultaneous lot-sizing and scheduling problem is the problem to decide what products to be produced on which machine and in which order, as well as the quantity of each product. Problems of this type are hard to solve. Therefore, they were studied for years, and a considerable number of papers is published to solve different lotsizing and scheduling problems, specifically real-case problems. This work proposes a Real-Coded Genetic Algorithm (RCGA) with a new chromosome representation to solve a non-identical parallel machine capacitated lot-sizing and scheduling problem with sequence dependent setup times and costs, machine cost and backlogging. Such a problem can be found in real world production line at furniture manufacturer in Sweden. Backlogging is an important concept in this problem, and it is often ignored in the literature. This study implements three different types of crossover; one of them has been chosen based on numerical experiments. Four mutation operators have been combined together to allow the genetic algorithm to scan the search area and maintain genetic diversity. Other steps like initializing of the population and a reinitializing process have been designed carefully to achieve the best performance and to prevent the algorithm from trapped into the local optimum. The proposed algorithm is implemented and coded in MATLAB and tested for a set of standard medium to large-size problems taken from the literature. A variety of problems were solved to measure the impact of different characteristics of problems such as the number of periods, machines, and products on the quality of the solution provided by the proposed RCGA. To evaluate the performance of the proposed algorithm, the average deviation from the lower bound and runtime for the proposed RCGA are compared with three other algorithms from the literature. The results show that, in addition to its high computational speed, the proposed RCGA outperforms the other algorithms for non-identical parallel machine problems, while it is outperformed by the other algorithms for problems with the more identical parallel machine. The results show that the different characteristics of problem instances, like increasing setup cost, and size of the problem influence the quality of the solutions provided by the proposed RCGA negatively.

L'acquisition d'un appartement dans un immeuble en copropriété semble être aujourd'hui une opération banale tant pour les consommateurs que pour les praticiens, chacun semblant considérer que l'objet de l'acquisition se limite à "la propriété" d'un appartement dans un ensemble immobilier.La notion de copropriété en France est définie par l’article 1° de la loi du 10 juillet 1965 qui dispose : « La présente loi régit tout immeuble bâti ou groupe d'immeubles bâtis dont la propriété est répartie, entre plusieurs personnes, par lots comprenant chacun une partie privative et une quote-part de parties communes. ». Le lot de copropriété se présente donc comme un lien de droit à vocation perpétuelle instaurée entre des parties de l’immeuble pour permettre la répartition de sa propriété. Le lot de copropriété est finalement la résultante d’une appropriation individuelle (la partie privative) à l’aide d’un procédé collectif (l’indivision généralisée des parties communes) et entre dans la notion plus large de propriété privée.L'analyse de la nature juridique du lot de copropriété vient cependant démontrer que l'objet de l’acquisition par le candidat acheteur est de nature bien différente. Celle-ci réside en une forme d’appropriation complexe en raison des distinctions qu’elle implique entre les différentes composantes du lot mais aussi en raison de la multiplicité des qualifications juridiques qu’elle conjugue.Les droits attachés à la notion de lot de copropriété semblent être des droits complexes, tantôt droits personnels, tantôt droits réels, combinant pleine propriété, indivision, servitudes, usufruit et nue-propriété, ce que l’on pourrait appeler « la propriété plurielle », une forme de propriété « caméléon » avec des composantes hétérogènes.Le candidat acquéreur n’achète pas un appartement dans un immeuble mais, en réalité, une quote-part indivise dans des choses communes dont il ne connait ni l’étendue ni l’état ainsi que la jouissance exclusive d’un volume dénommé « partie privative » dont l’étendue est à la fois le critère et la conséquence (l’usage exclusif)L’analyse met en exergue une réelle discordance entre ce que les copropriétaires pensent posséder et la complexe réalité juridique de l’étendue de leur propriété et des droits et devoirs qui en découlent. Le découpage ainsi opéré démontre l’insécurité juridique du statut mis en place par la loi du 10 juillet 1965 ; c’est « l’illusion » de la copropriété immobilièreSi le statut de la copropriété devait être revu afin d’expliquer clairement au consommateur, qu’est le candidat copropriétaire, l’objet de son acquisition et ses implications juridiques et financières, il est fort à craindre qu’il se tourne vers une forme de propriété moins absconse. / The concept of ownership in condominium in France is defined by the Article 1 of the Law of 10 July 1965 states: "This Act governs any building or group of buildings whose ownership is divided among several people, composed each one by a private part and a part of common areas. ".The Lot of condominium is as a legal relationship established between perpetual vocation parts of the building to allow the distribution of its property. The condominium lot is the result of an individual appropriation with a collective process and into the wider concept of private property.Private property was designed by the French Revolution as a natural and inalienable human right, just as freedom. It is an inviolable and sacred right which no one can be private.The analys however highlights one hand great complexity on the scope of rights forming the components of the condominium lot but also its materiality. Difficulty identifying the physical reality of size lot suggests the distortion that may exist between the reality of this form of property and what the owner thinks .This Illusion present a real legal insécurity for the owner who does not measure extent of their rights and duties with respect to the nature of his property.

Neste trabalho, apresentamos um estudo sobre o problema de dimensionamento de lotes com múltiplas plantas, múltiplos itens e múltiplos períodos. As plantas têm capacidade de produção limitada e a fabricação de cada produto incorre em tempo e custo de preparação de máquina. Nosso objetivo é encontrar um plano de produção que satisfaça a demanda de todos os clientes, considerando que a soma dos custos de produção, de estoque, de transporte e de preparação de máquina seja a menor possível. Este trabalho tem duas contribuições centrais. Primeiramente, propomos a modelagem do problema de dimensionamento de lotes com múltiplas plantas utilizando o conceito de localização de facilidades. Para instâncias de pequena dimensão, os testes computacionais mostraram que a resolução do problema remodelado apresenta, como esperado, resultados melhores que o modelo original. No entanto, seu elevado número de restrições e de variáveis faz com que as instâncias de maiores magnitudes não consigam ser resolvidas. Para trabalhar com instâncias maiores, propomos um método híbrido (math-heurística), que combina o método relax-and-fix, com a restrição de local branching. Testes computacionais mostram que o método proposto apresenta soluções factíveis de boa qualidade para estas instâncias / In this work, we present a study about the multi-plant, multi-item, multi-period lot-sizing problem. The plants have limited capacity, and the production of each item implies in setup times and setup costs. Our objective is to find a production plan which satisfies the demand of every client, considering that the sum of the production, stocking, transport and setup costs is the lowest possible. This work has two main contributions. Firstly, we propose the multi-plant lot-sizing problem modeling using the facility location concept. For small dimension problems, computational tests showed that the remodeled problem resolution presents, as expected, better results than the original model. However, the great number of restrictions and variables make bigger instances to be intractable. To work with the bigger dimension instances, we propose a hybrid method (math-heuristic), which combines the relax-and-fix method and the local branching restriction. Computational tests show that the proposed math-heuristic presents good quality feasible solutions for these instances

Este trabalho trata de um problema de programação da produção em fundições de pequeno porte, que consiste em programar as ligas que devem ser produzidas em cada período do planejamento e como tais ligas devem ser usadas para a produção de itens sob encomenda, de modo que atrasos e custos operacionais sejam minimizados. Devido à certa incerteza nos dados do problema, a estratégia de horizonte rolante foi empregada. Este problema é representado por um modelo matemático de programação linear inteira mista. Neste trabalho foi desenvolvida uma heurística do tipo residual para obter uma boa solução inteira factível do problema, partindo da solução contínua encontrada pelos métodos relaxe-e-fixe e busca local / This work addresses a planning production problem that arises in small market-driven foundries, which consists of programming a number of alloys that have to be produced in each period of the planning horizon and how these alloys should be used to producing ordered items, in such way that delays and operational costs are minimized. Due to uncertainties in the problem data, the strategy of rolling horizon was used. This problem is modeled as a mixed integer linear programe. In this work we developed a residual typed heuristic in order to obtain a good feasible integer solution of the problem, which are built from the continuous solution found by relax-and-fix and local search methods. Keywords: Lot-sizing problems, mixed integer linear programming, production planning in foundries

Dans cette thèse nous nous intéressons à plusieurs problèmes de gestion de stocks, à travers des modèles de dimensionnement de lots sur plusieurs niveaux, en tenant compte de capacités de production. Nous étudions tout d’abord un problème de dimensionnement de lots à deux niveaux en série avec des capacités de production identiques et stationnaires aux deux niveaux, pour lequel proposons un algorithme dynamique exact pouvant résoudre le problème en temps polynomial sous certaines hypothèses. Dans le chapitre suivant nous étendons ce résultat dans deux directions : nous considérons le problème de gestion de stocks sur un nombre quelconque de niveaux en série, et nous considérons des livraisons par lots. Nous présentons un algorithme exact de résolution, polynomial et très efficace, basé sur une décomposition originale en composantes connexes induites. Nous considérons ensuite des versions plus générales de ce problème, en établissant des résultats de NP-complétude lorsque chaque niveau à une capacité ou une taille de lot différentes. Nous proposons pour ces problèmes une 2-approximation, basé sur l’encadrement de la fonction objectif par deux fonctions affines. Pour finir nous étudions un problème sur un seul niveau mais dans un système de production composé de machines identiques fonctionnant en parallèle. L’originalité de ce problème est de considérer une limitation de la consommation énergétique. A chaque période, on doit décider combien de machines allumer ou éteindre, et quel volume produire et stocker. Des résultats de complexité sont proposés, montrant que ce problème est NP-difficile même sous des hypothèses fortes, et un algorithme dynamique exact est présenté pour le cas de paramètres d’énergie stationnaires / In this thesis we are interested in several multi-level lot-sizing problems taking into account production capacities. We first study a 2-level in series lot-sizing problem with identical and stationary capacities at both levels, for which we propose an exact dynamic algorithm running in polynomial time under some hypothesis. Next chapter extends this result on two main lines: we consider the multi-level in series lot-sizing problem with batch deliveries and with a number of level which is part of the input. We provide a very efficient exact algorithm for this problem, which is polynomial in the number of levels and in the number of periods, based on an original decomposition into induced connected components. Then, we consider more general versions of this problem, for which we provide NP-hardness results when batch sizes or capacities are level-dependent. We propose 2-approximation algorithms for these problems, based on the sandwiching of the objective function by two affine functions. Finally, we study a single-level lot-sizing problem in a system composed of identical machines working in parallel. The originality of this study is to consider a periodic energy limitation. At each period it must be decided how many machines to switch on or off and the volume to be produced and stored. Complexity results are provided, showing that this problem is NP-hard, even under some restrictive assumptions, and an exact dynamic algorithm running in polynomial time is proposed for the case of stationary energy parameters

Esta tese aborda um problema de dimensionamento e sequenciamento de lotes de produção baseado em uma indústria alimentícia brasileira que opera por meio de diversas linhas de produção heterogêneas. Nesse ambiente produtivo, as linhas de produção compartilham recursos escassos, tais como, trabalhadores e máquinas e devem ser montadas (ativadas) em cada período produtivo, respeitando-se a capacidade disponível de cada recurso necessário para ativação das mesmas. Modelos de programação matemática inteira mista são propostos para representação do problema, bem como diversos métodos heurísticos de solução, compreendendo procedimentos construtivos e de melhoramento baseados na formulação matemática do problema e heurísticas lagrangianas. São propostas heurísticas do tipo relax-and-fix explorando diversas partições das variáveis binárias dos modelos e uma heurística baseada na decomposição do modelo para construção de soluções. Procedimentos do tipo fix-and-optimize e matheuristics do tipo iterative MIP-based neighbourhood search são propostas para o melhoramento das soluções iniciais obtidas pelos procedimentos construtivos. Testes computacionais são realizados com instâncias geradas aleatoriamente e mostram que os métodos propostos são capazes de oferecer melhores soluções do que o algoritmo Branch-and-Cut de um resolvedor comercial para instâncias de médio e grande porte. / This doctoral dissertation addresses the simultaneous lot sizing and scheduling problem in a real world production environment where production lines share scarce production resources. Due to the lack of resources, the production lines cannot operate all simultaneously and they need to be assembled in each period respecting the capacity constraints of the resources. This dissertation presents mixed integer programming models to deal with the problem as well as various heuristic approaches: constructive and improvement procedures based on the mathematical formulation of the problem and lagrangian heuristics. Relax-and-fix heuristics exploring some partitions of the set of binary variables of a model and a decomposition based heuristic are proposed to construct solutions. Fix-and-optimize heuristics and iterative MIP-based neighbourhood search matheuristics are proposed to improvement solutions obtained by constructive procedures. Computational tests are performed with randomly instances and show that the proposed methods can find better solutions than the Branch-and-Cut algorithm of a commercial solver for medium and large size instances.

自一九六六年付梓以來，聘瓊的短篇小說《番號四十九的拍賣》中超現實的敘述技巧，以及科學、文學領域相互交織、對話的風格，一直是批評家立文探究的重點。批評家對聘瓊技巧的純熟以及風格的艱澀，給予高度的肯定。另外，批評家也推崇其對後現代小說發展的貢獻。本論文分成四章：首章討論女主角伊蒂帕．瑪絲如何成功地顛覆父權建構的被動身分；並且繪建女性自主性及書寫女性歷史。第二章討論本小說如何藉「縫隙」牽引讀者的想像力，並且讓讀者和聘瓊進行一場想像力的競技。第三章指出小說豐富的隱喻語言有助於想像力的馳騁及意義的繪建，閱讀行為即是書寫創作。第四章討論聘瓊的歷史觀：他揭櫫了歷史的虛構性，歷史不再是客觀的真理，而僅是歷史學者主觀意識及權力運作的產物。結論則指出「陰謀」是本小說最重要的主題。另外，「偏執狂」式的閱讀或「顛覆性」的閱讀乃是聘瓊的讀者所需具備的態度。讀者反應理論是本論文遵循的分析方法。本論文主張閱讀行為乃是想像力之旅。於閱讀的旅程中，讀者必須成為「偏執狂」，展現顛覆的精神，才是詮釋的真諦。 / Since its publication in 1966, Pynchon's short novel The Crying of Lot 49 has received considerable attention and discussion from critics. They are largely concerned with Pynchon's narrative technique of surrealism and his style of inter-disciplinarity. Pynchon's mature technique along with his style of elusiveness is highly celebrated. In addition, Pynchon's notable contribution to the development of postmodernist fiction is also recognized and respected by critics. 　　There are four chapters in this thesis. Chapter One is focused on Oedipa Maas's successful subversion of phallically or politically constructed identity of passivity. Furthermore, her mapping of femininity and writing of "herstory" are also the main concerns of this chapter. Chapter Two manifests that Pynchon leaves several "unwritten parts", or "gaps," to engage the reader's creative imagination. The novel, hence, is an arena, in which the reader and Pynchon participate in a game of imagination. Significantly, the dynamic interaction of imagination between the reader and Pynchon brings this novel into concretization. Chapter Three is devoted to discussing the profusion of metaphors of Lot 49. Through the interpretation of the metaphors, my reading of this novel is active. Further, instead of a passive consumer, or receiver, I become a co-producer of meanings, not only completing, but also enriching the novel. Chapter Four concentrates on Pynchon's aspects of concerns of history and linguistics. He exposes the fictiveness of history, calls into question the historical end and cause-and-effect, and reduces history to a linguistic construct of a verbal fiction virtually indistinguishable from Lot 49. I conclude that conspiracy is the central theme of this novel. Moreover, to proffer a positive interpretation of Pynchon's Lot 49, paranoid, or subversive reading is indispensable. 　　In conclusion, reader-response theory, promising freedom and autonomy of interpretation, is adopted as a strategy of analysis in this thesis. By this thesis, I argue that reading actually is a travel of imagination. In the travel of reading, to be a paranoia and to display the spirit of subversion are two important goals.

We consider a one-warehouse multi-retailer system where the warehouse orders or receives from its supplier and replenishes multiple retailers with direct shipping or multi-stop routing over a finite time horizon. The warehouse has the knowledge of external (deterministic) demands at the retailers and manages their inventories while ensuring no stock-out. We consider two problems with direct shipping policy and two problems with routing policy. For the direct shipping policy, the problem is to determine the optimal replenishments for the warehouse and retailers such that the system-wide costs are minimized. In one problem, the warehouse decides about how much and when to ship to the retailers while in the other problem, inventory level of the retailer has to be raised up to a predetermined level whenever replenished. We propose strong mixed integer programming formulations for these problems. Computational experiments show that our formulations are better than their competitors and are very successful in solving the problems to optimality. For the routing policy, the problem is to decide on when and in what sequence to visit the retailers and how much to ship to a retailer so as to minimize system-wide costs. In one problem, the warehouse receives given amounts from its supplier while in the other the warehouse decides on its own replenishments. We propose branch-and-cut algorithms and heuristics based on strong formulations for both problems. Computational results reveal that our procedures perform better than their competitors in the literature for both problems.