Background: Industry 4.0 brings new technologies said to improve organizations’ supply chain performance. Additive manufacturing (AM) and information and communication technologies have received much attention in recent years. A combination of the two has recently surfaced in literature and captured the interest of large manufacturing organizations such as Siemens Energy. Namely, AM-enabled Digital Inventory (DI). Problem: AM is considered a new manufacturing method and is still under development, thus, industries have yet to realize AM’s full potential. DI has been presented as a suggested tool to maximize AM’s potential. However, existing research on DI is scarce. For manufacturers to properly evaluate DI and decide on implementation more information is needed. Purpose: To aid decision-makers in the navigation of DI implementation, we have conceptually explored practitioners' perceptions of the DI concept and related benefits and challenges. To ultimately allow organizations to obtain the full potential of AM, and thereby increase supply chain performance and remain competitive in the transition to Industry 4.0. Method: Ontology – Relativism, Epistemology – Constructivism, Qualitative, Inductive, Exploratory, Single-case study, 8 semi-structured interviews, 10 semi-structured group interviews, Snowball sampling, Purposive sampling, Thematic analysis. Conclusion: With this research, we were able to establish that the DI concept should function as a system that allows for easier sharing and access of information. Benefits found: Process optimization, reduced risk, and cost, further development, and increased competitiveness. Challenges found: rules and regulations, change management, operations issues, strategy, profitability, system issues, and post-processing. Ultimately, to obtain the benefits, trade-offs in lead time, capacity cost, and inventory costs need to be considered. Before calculations can commence components suitable to include in a DI needs to be established.

The advent of 5th generation of mobile networks (5G) will introduce some new challenges for the transport network. Different strategies can be employed by the network providers to address these challenges with the aim to achieve an efficient utilization of network resources. The most feasible option to achieve this goal is to introduce intelligence in the transport infrastructure by designing a flexible and programmable transport network. Network function virtualization (NFV) and dynamic resource sharing (DRS) are two possible techniques for realizing a flexible transport network. NFV allows to dynamically push network functions to different locations in the network, while DRS allows for sharing transport resources in a flexible manner. Both of these strategies can be realized by employing a programmable control framework based on software defined networking (SDN), which has implications on both the network data and control planes. However, this thesis specifically focuses on the data plane aspects of NFV and the control plane aspects of DRS. Considering the network caching as a specific example of network function, the data plane aspects of NFV are studied in terms of different architectural options for cache placement in order to see which options are the most efficient in terms of network power consumption and cost. The results presented in this thesis show that placing large-sized caches farther in the network for a large group of users is the most efficient approach. The control plane aspects of DRS are analyzed in terms of which provisioning strategy should be used for sharing a limited amount of transport resources. The analysis is presented for both a single-tenant case (i.e., where the role of service and network provider is played by the same entity), and a multi-tenant case (i.e., where a network provider manages the resources assigned to different service providers in an intelligent way). The results show that DRS performs much better than the conventional static approach (i.e., without sharing of resources), which translates into significant cost savings for the network providers. / <p>QC 20161115</p>

The rapid development of the lithium-ion battery industry is currently driving down sys-tem costs as a result of maturing processes. Decreasing system costs enables additional revenue streams and applications, provided through li-ion battery storage, to be ex-plored. EAM Solar, a Norwegian solar utility company with operational solar power plants across the globe, seeks to build and operate a solar power plant (SPP) in the Dutch region of Leeuwarden. This thesis investigates whether an SPP with an installed capacity of 16.1MW, can be economically profitable when utilizing li-ion battery energy storage systems (BESS) for arbitrage and time-shift of subsidized solar power in order to avoid large(r) grid-connection costs while accepting grid transmission limits. Literature, environment parameters and estimates from the industry was combined with financial data from the client and collaborators, such as a battery manufacturer, to create viable and realistic economic evaluations.The literature study provided information for relevant parameters such as the life cycle of a battery, which enabled a realistic modeling procedure regarding cyclic and calendric degradation, charge/discharge behavior, end of life terms and overall efficiencies. It was modelled quantitatively in Stella Architect and Microsoft Excel to obtain economical and financial indicators, such as Net Present Value (NPV) &amp; Internal Rate of Return (IRR), to subsequently provide recommendations on whether to make the investment.Results show worse economic outcomes for li-ion BESS investments compared to the original investment of a stand-alone SPP, even when arbitrage was implemented as a cost recovery mechanism and with a smaller grid-connection cost. Furthermore, it is shown that a stand-alone BESS only used for arbitrage is unlikely to become profitable in the foreseeable future at this location or in a similar market mainly due to large in-vestment costs combined with substantial fees associated with access to the day-ahead electricity auction in the Netherlands, EPEX Spot NL. It is also shown that in spite of the lower grid connection for a SPP combined with a li-ion BESS, a 20-25% decrease in battery investment cost is required for the investment to yield similar rate of returns as a stand-alone SPP investment. The model developed in this thesis can be considered to be a tool for evaluating similar systems in the future with minor modifications, espe-cially as the market- and technology environment evolves. / Den snabba utvecklingen utav litium-jonindustrin för batteritillverkning har kraftigt dri-vit ner systemkostnader som ett resultat av mer mogna processer. Sjunkande systemkost-nader möjliggör upptäckande av både nya intäktskällor och användningsområden för li-tium-jonbatteri. EAM Solar, ett norskt solkraftföretag som äger ett flertal solkraftverk världen över, är just i planeringsstadiet för att bygga och underhålla ett nytt kraftverk i den nederländska staden Leeuwarden. Denna uppsats undersöker om ett solkraftverk med en kapacitet på 16.1 MW kan vara lönsamt tillsammans med ett batterisystem som ska användas för att lagra el när överföringsgränsen är nådd, samt för arbitragehandel. Förhoppningen från klientens sida var att den mindre nätanslutning kunde användas tillsammans med ett batterisystem för undvika vissa investeringskostnader. Litteratur, lokala parametrar och kalkyler från industrin kombinerades med finansiella data från klienten och samarbetspartners som batteritillverkare för att skapa trovärdiga och real-istiska resultat.Litteraturstudien gav information om relevanta parametrar såsom livscykeln för ett bat-teri, vilket möjliggjorde en realistisk modelleringsprocedur gällande cyklisk och tidsan-passad degradering, laddning- och urladdningsbeteende, slutvillkor för användning och generella effektiviteter. Modellen modellerades sedan kvantitativt i Stella Architect och i Microsoft Excel för att få fram finansiella indikatorer vilka gav en rekommendation om en investering skulle göras eller ej.Resultaten visade sämre ekonomiska resultat för litium-jonbatteri kombinerat med ett solkraftverk jämfört med endast ett solkraftverk för sig själv, detta även om både ar-bitrage och lagring av överskottselektricitet används för att öka intäkterna kombinerat med en liten anslutning till det nationella nätet. Utöver detta visar det sig att ett batte-risystem som endast används för arbitragehandel är långt ifrån lönsamt för sig själv, och detta lär inte ändras under den närmaste tiden, i alla fall inte på en marknad som den nederländska. Anledningarna till detta är alltför höga investeringskostnader kombinerat med relativt höga avgifter för att ens få handla på den nederländska elmarknaden, EPEK Spot NL. För att nå lika resultat för ett solkraftverk med eller utan batterisystem krävs det, i det bästa fallet, en minskad investeringskostnad på 20-25%. Det ska dock nämnas att det krävs en mindre nätanslutning om ett batterisystem används, vilket är anled-ningen till att de finansiella resultaten är relativt lika, utan detta skulle alla system med batteripaket ge betydligt sämre värde. När uträkningar gjordes på batterisystem som endast används för arbitragehandel gav dem negativa ekonomiska resultat i samtliga fall, oberoende av batteristorlek. Det är dock viktigt att notera att modellen som skapades för denna uppsats är enkel att använda i framtiden. När parametrar ändras är det simpelt att justera modellen för att undersöka precis samma fall i framtiden.

The large accounting firms recently created U.S.-based audit support groups to advance efficiency and consistency by applying firm-wide methodologies and standard audit procedures in judgmental/routine accounting areas. These groups—hereafter called the centralized audit team (CAT)—service several engagements simultaneously and execute procedures independently without core teams' oversight. However, the core teams are required to review and finalize the CAT's completed assessments and audit conclusions. This authority can result in unintended consequences, such as the core team discounting the results of the CAT's testing, which can reduce consistency across engagements. I investigate this concern by conducting an experiment to examine if the core team's review of the procedures used by the CAT and the client's views about the CAT's evidence requests influence core team reviewers' evaluations of the CAT's work. I predict and find that dissimilarities between the nature and extent of audit procedures used by core teams in prior audits and those currently used by CATs create an association effect such that reviewers are more likely to disagree with the CAT's conclusions. Inconsistent with my prediction that core teams will feel the need to please their clients, I find marginal evidence that reviewers are more likely to agree with the CAT's conclusions when clients complain versus when clients do not complain about CATs' excessive evidence requests. I fail to find evidence of an interaction effect. This study contributes to existing research and practice by highlighting conditions that can affect firms' ability to obtain their anticipated consistency and efficiency goals because core teams may discount the CAT's audit approach. / Doctor of Philosophy / Audit clients hire external audit firms to evaluate their financial information and provide reasonable assurance to the public that the financial information is presented in accordance with U.S. accounting standards, the Generally Accepted Accounting Principles (GAAP). Once a client hires a firm, the firm assigns a core team to the audit engagement. The core team performs interim and year-end audit procedures to assess the client's financial statements. To ensure that core teams conduct a sufficient assessment that meets U.S.-based auditing standards, firms employ firm-wide audit methodologies and standard tools that aid auditors in planning, performing, and documenting their procedures. However, inspections conducted by the Public Company Accounting Oversight Board (PCAOB) indicate that some core teams do not adequately follow firms' methodologies, often leading to engagements that do not meet certain requirements in the auditing standards. These types of discrepancies identified during PCAOB inspections could lead to monetary fines and damage firms' reputations. To help combat these issues, audit firms have begun employing Centralized Audit Teams (CATs) whose objective is to assist core teams by using firm-wide methodologies to perform standard procedures on certain audit areas within engagements. By applying standard procedures to multiple audit engagements simultaneously, CATs have the potential to improve the firms' audit consistency and efficiency. While the CAT plans, performs, and documents its audit procedures in the assigned area, the core team remains ultimately responsible for the overall audit. Therefore, the core team must review the CAT's work to ensure they completed sufficient and appropriate procedures. Existing audit research documents that different conditions within an audit can affect reviewers' judgment. For instance, a reviewer is less likely to scrutinize and disagree with the preparer's audit conclusion when the reviewer is familiar with the preparer. In my dissertation, I examine if certain factors that occur during CAT audits impact core team reviewers' judgment, lowering the possibility that firms will achieve their audit efficiency and consistency goals across engagements. Extant research posits that some core teams choose to follow firm standard methodologies while others choose to deviate from the methodologies and perform client-specific procedures. Once the core team chooses to perform standard or client-specific procedures, it does not often change procedure type. Thus, the standard procedures that CATs employ may be similar or dissimilar to the procedures that core teams performed in prior years. In this dissertation, I conduct an experiment using experienced external auditors to determine whether the similarity between core teams' prior audit procedures and CATs' standard procedures impact core team auditors' judgments when reviewing CATs' work. I predict that core team reviewers will form favoritism towards CATs when CATs perform procedures that are similar as opposed to dissimilar to the procedures that their team utilized in prior years. Therefore, the core team reviewers will be less likely to scrutinize and disagree with the CAT's audit conclusion. Audit research also indicates that clients complain when auditors inconvenience them in hopes that the complaint will cause the auditors to behave in a manner that pleases them. For example, clients may complain when auditors ask them to provide a significant amount of evidence to support the reporting of a certain account balance. Since CATs follow standard procedures, they make similar evidence requests to all clients; however, these requests may differ from the core team's prior requests (i.e., clients should be more accustomed to the core team's prior requests). This dissimilarity may cause clients to complain. I predict that core team reviewers are more likely to attempt to please their client by adjusting a CAT's audit conclusion in a manner that favors the client when the client complains about the CAT compared to when the client does not complain. However, prior research also implies that reviewers are more likely to react to a client's complaint if they believe it is authentic. Therefore, I predict that core team reviewers are more likely to adjust a CAT's audit conclusion when the client complains about a CAT that conducts dissimilar versus similar procedures relative to the core team's prior procedures. The results of my study imply that when the CAT's standard audit procedures are dissimilar to the core team's prior procedures, reviewers are more likely to overrule CAT's audit recommendations by making significant changes to the audit results. These results are driven by the reviewer's perception that the CAT is more competent to audit the client's financial information accurately when the CAT uses similar procedures. I also find marginal evidence that when a client complains about the CAT, core team reviewers are more likely to agree with the CAT's conclusions even though the conclusions do not favor the client. I fail to find evidence that reviewers are even more likely to disagree with the CAT when the client complains, and the CAT's procedures are dissimilar as opposed to similar. My study sheds light on how CAT audit engagement conditions can influence core team reviewers' judgment. Given that firms have made significant investments to create and employ CATs, this dissertation provides insight to audit practitioners by highlighting engagement factors that lower firms' ability to achieve their related efficiency and consistency goals.

Yes / It is an increasingly acknowledged fact that one of the most effective ways universities in war-affected countries can be functionally relevant to the everyday needs and challenges of their immediate environment is by promoting peacebuilding through peace education. This paper explores the role of universities in fostering peace education in diverse post-conflict and conflict-prone countries of sub-Saharan Africa. Specifically, the research investigates the contending models and strategies (notably the Bradford Model and the Centralized Unitary Model) of conflict-sensitive peace education in the context of universities in post-conflict and volatile societies in Africa. The study also analyses the problems and challenges associated with promoting peace education in Sub-Saharan Africa and recommends policy-relevant intervention measures designed to strengthen the process. Data for the study have been generated from secondary sources, as well as a raft of conflict intervention, regional security and peacebuilding projects the researcher has taken part in across a number of conflict-prone and war-affected African countries (notably, Sierra Leone, Liberia, Rwanda, Burundi, DRC, Kenya, Uganda, Nigeria and South Sudan).

O adensamento populacional que as metrópoles vivenciam contribui para reduzir a disponibilidade específica de água, medida em m³/hab.ano. Adicionalmente a este evento, quando o crescimento urbano ocorre de forma não planejada, isso impacta também a qualidade dos mananciais. Esses dois efeitos ocorrem de forma combinada, sobretudo na Região Metropolitana de São Paulo (RMSP). Como consequência observam-se opções de ampliação da capacidade de produção de água potável sucessivamente mais custosas, seja por processos mais caros para o tratamento de um manancial mais poluído, próximo ao centro consumidor, seja pela maior distância de um manancial não poluído, e maiores custos com obras, como ocorre atualmente na implantação do Sistema Produtor São Lourenço (SPSL). Esse processo de encarecimento das opções para ampliação do sistema centralizado de produção de água potável persistirá na RMSP, conforme a população continue a aumentar nas próximas décadas. Existem fontes alternativas com disponibilidade satisfatória, como a água residuária, que quando adequadamente tratadas, podem ser direcionadas para usos que não demandam água potável. Essa possibilidade tem sido aproveitada de forma crescente pelo mercado imobiliário em edifícios, através da instalação de sistemas prediais de água não potável (SPANP), e há diferentes tecnologias disponíveis se consolidando com custos em tendência de queda. Nesse contexto, o objetivo da pesquisa é formular um modelo matemático de tomada de decisão para verificar se a utilização de SPANP são viáveis em relação à implantação do SPSL. Para o desenvolvimento da pesquisa, realizou-se revisão bibliográfica para avaliar as experiências de implantação de SPANP com fonte de águas cinzas em diferentes localidades, bem como para estabelecer a comparação de produção de água potável em macroescala em relação à produção de água não potável em microescala. Foram coletados dados quanto aos custos de construção, operação e manutenção de um SPANP em operação em um edifício na RMSP, e o mesmo para o SPSL. Por meio dos princípios da Programação Inteira, foi formulado um modelo para a indicação de qual opção de sistema apresenta o menor custo total acumulado durante os 20 primeiros anos de operação. Foram simulados cinco cenários com a alteração das principais variáveis que influenciam o comportamento da viabilidade das opções, sendo que as simulações foram realizadas com o uso do software LINDOTM. Em quatro dos cinco cenários simulados, o SPSL foi a opção de menor custo acumulado no 20o ano de operação, indicando a maior probabilidade do mesmo ser a opção de implantação mais econômica no presente. No entanto, devido à tendência de encarecimento das alternativas de ampliação do sistema centralizado de produção de água potável e de redução de custos dos SPANP, essa conclusão não pode ser adotada automaticamente quanto ao próximo sistema centralizado de água potável planejado para ser implantado. / The population agglomeration phenomenon that the metropolises pass through, reduces the water availability measured by the indicator m³/hab.year. Additionally, when urban growth happen in an unplanned way, it also impacts the quality of the water sources. These two effects occur in a combined way, especially in the São Paulo Metropolitan Region (SPMR). As a consequence, the options for expanding the production capacity of drinking water are successively more costly, either by more expensive processes for the treatment of a more polluted source, near the consumer center, or by the larger distance of an unpolluted source, and higer costs with construction, as it is currently happening in the implementation of the São Lourenço Producer System (SLPS). The process that is turning expensive the options for expanding the centralized drinking water system will persist in the SPMR as the population continues to increase in the coming decades. There are alternative sources with satisfactory availability, such as wastewater, which when properly treated, can be directed to uses that do not require potable water. This possibility has been used more and more by the real estate market in buildings, through the installation of non-potable water systems (NPWS), and there are different technologies available in consolidation with falling costs. Thus, the objective of the research is to formulate a mathematical decision making model to verify if the use of NPWS are viable in relation to the implementation of the SLPS. For the development of the research, a bibliographical review was carried out to evaluate the experiences of implementation of NPWS with source of gray water in different localities, as well as to establish the comparison of production of drinking water in macro scale in relation to the production of non-potable water in micro scale. Data were collected on the costs of construction, operation and maintenance of NPWS in a building in the SPMR, and the same for SLPS. Through the principles of Integer Programming, a model was formulated to indicate which system option has the lowest accumulated total cost during the first 20 years of operation. Five scenarios were simulated with the change of the main variables that influence the viability behavior of the options, the simulations were performed using LINDOTM software. In four of the five simulated scenarios, SLPS was the lowest accumulated cost option in the 20th year of operation, indicating that it is more likely to be the most economical deployment option in the present. However, due to the rising cost of alternatives for the expansion of the centralized drinking water production system and the cost reduction of NPWSs, this conclusion cannot be automatically adopted for the next centralized drinking water system planned to be implemented.

Made available in DSpace on 2016-04-04T18:31:19Z (GMT). No. of bitstreams: 1 Osvaldo Luis Garcez.pdf: 3292369 bytes, checksum: 7591a0a6fd9734701447c8f0a80ebc92 (MD5) Previous issue date: 2007-06-28 / In this work it is made a study in which the Server-Based Computing, that is an architecture of Information Technology (IT), where the applications are given, management, supported and executed 100% in the server and the Distributed Computation, or Distributed System, it is a reference to the parallel and decentralized computation, accomplished by two or more computers connected through a network, whose objective is to conclude a task in common, they are placed in it evidences seeking the information available and simulations which will serve as theoretical support to have taken decision. The two structure models have advantages and disadvantages depending on the type of transactions requested by the users where through detailed rising of the referred transactions, impact in the network traffic and the inherent processes to the activity will be pondered and schedule offering conclusive data for the choice of the ideal model being taken in consideration the each company transactions profile. / Neste trabalho ? feito um estudo no qual a Computa??o Baseada em Servidor, que ? uma arquitetura de Tecnologia da Informa??o (TI), onde as aplica??es s?o entregues, gerenciadas, suportadas e executadas 100% no servidor e a Computa??o Distribu?da, ou Sistema Distribu?do, ? uma refer?ncia ? computa??o paralela e descentralizada, realizada por dois ou mais computadores conectados atrav?s de uma rede, cujo objetivo ? concluir uma tarefa em comum, s?o colocados em evidencia visando a disponibiliza??o de informa??es e simula??es as quais servir?o de embasamento te?rico para tomada decis?o. Os dois modelos de estrutura t?m vantagens e desvantagens dependendo do tipo de transa??es requisitadas pelos usu?rios onde atrav?s de levantamento detalhado das referidas transa??es, impacto no tr?fego na rede e os processos inerentes ? atividade ser?o ponderados e planilhados oferecendo dados conclusivos para a escolha do modelo ideal levando-se em considera??o o perfil de transa??es de cada empresa.

The aim of the thesis is to analyse and compare existing National Councils of Education in countries from Europe Union and OECD. The thesis also summarises knowledge about discuss and realization Councils in the Czech republic. It shows history of Administration and Management of Education in the Czech republic from early years after war to present with a focus on changes which happened after the Velvet Revolution in november 1989. Output of the thesis is a concept of possible National Council of Education in the Czech Republic which is based on performed analysis.

The aim of the thesis is to analyse and compare existing National Councils of Education in countries from Europe Union and OECD. The thesis also summarises knowledge about discuss and realization Councils in the Czech republic. It shows history of Administration and Management of Education in the Czech republic from early years after war to present with a focus on changes which happened after the Velvet Revolution in november 1989. Output of the thesis is a concept of possible National Council of Education in the Czech Republic which is based on performed analysis.

Submitted by Kelren Mota (kelrenlima@ufpa.br) on 2018-06-18T17:11:52Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_AnaliseTecnicoEconomica.pdf: 3130966 bytes, checksum: 3d1245c2d90292a4f648d162c3d95245 (MD5) / Approved for entry into archive by Kelren Mota (kelrenlima@ufpa.br) on 2018-06-18T17:16:43Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_AnaliseTecnicoEconomica.pdf: 3130966 bytes, checksum: 3d1245c2d90292a4f648d162c3d95245 (MD5) / Made available in DSpace on 2018-06-18T17:16:43Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertacao_AnaliseTecnicoEconomica.pdf: 3130966 bytes, checksum: 3d1245c2d90292a4f648d162c3d95245 (MD5) Previous issue date: 2018-03-06 / Diante dos desafios propostos pela quinta geração de redes móveis, a arquitetura C-RAN (Centralized Radio Acess Network) vem ganhando espaço por oferecer suporte `a redes ultra-densas de alta capacidade de próxima geração e oferecer economias. Esta dissertação propõe uma metodologia de modelagem de TCO (Total Cost of Ownership) para C-RAN, CAPEX (Capital Expenditure), OPEX (Operational Expenditure), sendo estes, os critérios fundamentais no ramo de avaliação e projeção de investimentos. Logo é apresentado com um maior nível de detalhamento quanto aos aspectos de investimento, que são de grande relevância para o cenário de arquitetura de redes móveis de comunicação. Dessa forma, este trabalho ´e conduzido no sentido de avaliar o contexto econômico de implantação de uma arquitetura centralizada, baseando-se, principalmente, nos aspectos financeiros que operadoras de serviços necessitam planejar antes de implantar uma nova rede de acesso móvel. O modelo proposto é utilizado em um estudo de caso em que o custo total de implementação e operação das arquiteturas distribuídas e centralizadas são comparados levando em consideração diversos cenários específicos. Os resultados apontam uma economia nos cenários centralizados e destacam os aspectos econômicos mais relevantes no planejamento da C-RAN. / Upon the the challenges proposed by the fifth generation of mobile networks, the architecture of C-RAN (Centralized Radio Acess Network) has gained space by supporting high-capacity ultra-densas networks of next generation and offering economies. This dissertation proposes a TCO (Total Cost of Ownership) for C-RAN, CAPEX (Capital Expenditure), OPEX (Operational Expenditure) and these are the fundamental criteria in the field of investment assessment and projection. It is soon presented with a higher level of detailing as to the investment aspects, which are of great relevance to the architectural landscape of mobile communication networks. In this way, this work is conducted in order to evaluate the economic context of the implementation of a centralized architecture, based mainly on the financial aspects that service operators need to plan before deploying a new Mobile Access Network. The proposed model is used in a case study where the total cost of implementation and operation of the distributed and centralized architectures is compared taking into account several specific scenarios. The results point to an economy in the centralized scenarios and highlight the most relevant economic aspects in the planning of C-RAN.