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The introduction of concurrent engineering has led to a need to perform product development tasks with reduced information detail. Decisions taken during the early design stages will have the greatest influence on the cost of manufacture. The manufacturing requirements for alternative design options should therefore be considered at this time. Existing tools for product manufacture assessment are either too detailed, requiring the results of detailed design information, or too abstract, unable to consider small changes in design configuration. There is a need for an intermediate level of assessment which will make use of additional design detail where available, whilst allowing assessment of early designs. This thesis develops the concept of aggregate process planning as a methodology for supporting concurrent engineering. A methodology for performing aggregate process planning of early product designs is presented. Process and resources alternatives are identified for each feature of the component and production plans are generated from these options. Alternative production plans are assessed in terms of cost, quality and production time. A computer based system (CESS, Concurrent Engineering Support System) has been developed to implement the proposed methodology. The system employs object oriented modelling techniques to represent designs, manufacturing resources and process planning knowledge. A product model suitable for the representation of component designs at varying levels of detail is presented. An aggregate process planning functionality has been developed to allow the generation of sets of alternative plans for a component in a given factory. Manufacturing cost is calculated from the cost of processing, set-ups, transport, material and quality. Processing times are calculated using process specific methods which are based on standard cutting data. Process quality cost is estimated from a statistical analysis of historical SPC data stored for similar operations performed in the factory, where available. The aggregate process planning functionality has been tested with example component designs drawn from industry.

Experimental plans identify the treatment allocated to each unit and they are necessary for the supervision of most comparative experiments. Few computer programs have been written for constructing experimental plans but many for analysing data arising from designed experiments. In this thesis the construction of experimental plans is reviewed so as to determine requirements for a computer program. One program, DSIGNX, is described. Four main steps in the construction are identified: declaration, formation of the unrandomized plan (the design), randomization and output. The formation of the design is given most attention. The designs considered are those found to be important in agricultural experimentation and a basic objective is set that the 'proposed' program should construct most designs presented in standard texts (e.g. Cochran and Cox (1957)) together with important designs which have been developed recently. Topics discussed include block designs, factorial designs, orthogonal Latin squares and designs for experiments with non-independent observations. Some topics are discussed in extra detail; these include forming standard designs and selecting defining contrasts in symmetric factorial experiments, general procedures for orthogonal Latin squares and constructing serially balanced designs. Emphasis is placed on design generators, especially the design key and generalized cyclic generators, because of their versatility. These generators are shown to provide solutions to most balanced and partially balanced incomplete block designs and to provide efficient block designs and row and column designs. They are seen to be of fundamental importance in constructing factorial designs. Other versatile generators are described but no attempt is made to include all construction techniques. Methods for deriving one design from another or for combining two or more designs are shown to extend the usefulness of the generators. Optimal design procedures and the evaluation of designs are briefly discussed. Methods of randomization are described including automatic procedures based on defined block structures and some forms of restricted randomization for the levels of specified factors. Many procedures presented in the thesis have been included in a computer program DSIGNX. The facilities provided by the program and the language are described and illustrated by practical examples. Finally, the structure of the program and its method of working are described and simplified versions of the principal algorithms presented.

The use of Environmental Assessment (EA) as a planning tool has been promoted in Namibia in recent years and a broad-based, consultative process to develop an umbrella Environmental Management Act, is underway. Most EAs conducted since 1990 were for prospecting and mining, and many were post-facto assessments that led to the development of Environmental Management Plans. This dissertation examines the links between sustainable development and EA, both from a theoretical perspective and on the basis of case study analysis. The objective is to assess the potential role of EA in promoting sustainable development in an arid, natural resource dependent, developing country. An overview of Namibia's socio-economic and environmental circumstances, development needs and options, past and current planning systems and commonalties within the region, provided a contextual setting for the analysis. The role of EA is assessed through a review of the planning and implementation of sector policies, plans, programmes and projects. A national questionnaire survey of decision makers provided insight into their knowledge, perceptions and attitudes towards EA. Finally, the dissertation considers the trial implementation of "fast-track EA" in the small-scale mining sector. It remains difficult to ascribe the appropriate implementation of activities to the influence of EA. However, the dissertation shows that EAs enhanced the way development activities were planned and implemented, especially when applied at the strategic level. Even at the project level, EAs improved planning and implementation when introduced early in the process. The lessons learnt in Namibia confirm that public participation is crucial to the success of EA. EAs that disappointed were those where the process was dominated by a single stakeholder or where authorities either excluded or unduly influenced public participation. By helping to minimise negative impacts, EAs have reduced opportunity cost and have thus promoted sustainable development. The dissertation makes a number of key recommendations including the creation of broad-based administrative structures to implement EA, the diversified application of Strategic EA and the development of "fast track EA" to guide the increasingly important small and informal sectors of Namibia's economy.

This study explores the development plan-making process in two local authorities, and focuses on the role different groups, including 'the public', play in this. This research aims to uncover the ways in which the practices of plan making are constructed through the work of actors and texts, and to trace how these actions reflect and constitute relations of power. Plans have been viewed as modernist tools. However this conception has been criticised in work drawing on the writings of Habermas and Foucault, which will be critically assessed. Problems associated with these theories and a need to trace how actions and structures might be constituted led to adopting a theoretical framework drawing on actor-network theory. This theory has a radical view of structure, agency and power and forces attention onto how stabilities are constructed. The theoretical framework adopted draws on these concerns to trace how actors, entities and networks emerge through social actions. The research questions focus these concerns onto understanding how plans are written, who is important in this and how entities such as 'local authorities' and 'the public' are constructed. Qualitative research was carried out in two cases, examining how the plans were written and focusing on how techniques of involving 'the public' were constructed. Case study descriptions trace how networks were built and how were important in mediating actions. In particular, the ways in which 'councils' 'officers', 'members', 'the public' and 'central government' are defined, form a focus. Analysis of the two cases revealed significant similarities attributed to a 'central government' network. Differences arose in the ways in which 'council' networks composed different practices of plan-writing and how officers and members were defined. This study shows how texts and actors shape plan-making, and how certain practices of governance are constructed.

Call number: LD2668 .T4 1957 V83

Call number: LD2668 .T4 1959 P85

Thesis advisor: Alicia H. Munnell / Retirement plans for state employees have over $2 trillion in assets, a significant portion of the U.S. retirement market. In the last 10 years, seven states have transitioned their employee retirement plans from traditional annuity-providing defined benefit pensions to individual account-style defined contribution plans. While private-sector employers save money in transitioning to a defined contribution plan, states actually lose money when switching. Why state governments choose to sponsor retirement plans that cost both the state and its employees money is the central question of this study. Several financial and demographic variables are considered; the only variable that cannot be ruled out is political ideology. The probit panel regression finds that states with Republican-controlled governments are far more likely to switch to a defined contribution plan than states with mixed or Democrat-controlled governments. This conclusion illuminates the central importance of unions in the political process of public plan decision-making and reveals the importance of potential economics losses that result from sponsoring defined contribution plans. / Thesis (BA) — Boston College, 2006. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Economics. / Discipline: College Honors Program.

Thesis advisor: Jonathan Reuter / This dissertation is comprised of three essays that focus on the role of overseeing entities in retirement plans. In the first essay, I study the role of trustee and non-trustee service providers as well as the composition of a firm's board of directors in overseeing 401(k) plans. I ask whether differences in the number and type of these 401(k) plan overseeing entities can explain differences in 401(k) plan performance and structural characteristics. Using a proprietary dataset of 401(k) plans, I find that having more trustee and non-trustee service providers results in better menu performance. However, these findings are not robust when benchmark adjusting performance. Second, I find that having more non-trustee service providers leads to less menu diversification and higher fund level expenses, but lower total plan expense. Last, having more trustee service providers and a greater percentage of insiders on a firm's board of directors results in a more generous company match. My results suggest that 401(k) plans are significantly impacted by oversight decisions, and that improving oversight quality may be a more effective way to mitigate 401(k) plan losses than focusing on increasing financial literacy of plan participants. In the second essay, I examine the nature of compensation for 401(k) plan consultants and ask whether variations in the form of compensation explain variations in 401(k) plan costs and menu performance. Using a proprietary dataset of 401(k) plans, I find that 401(k) plans which hire a consultant experience lower fund level fees and higher after-fee returns if the consultant does not participate in revenue sharing arrangements. In exchange for their services to improve plans, consultants without revenue sharing arrangements charge higher fees to offset their revenue losses from not having opaque arrangements. This results in higher administrative expenses for plans. The net effect is a 9.6 basis point annual gain for the average plan participant or a 24.7 basis point annual gain for a plan participant invested in the default menu choice, assuming that employees pay the higher administrative expense. My findings are robust to a narrower definition of a consultant, additional controls for investment expertise, retirement expertise and bargaining power, falsification tests, and propensity score matching. Overall, my findings suggest that 401(k) plan menu design may be improved through the use of a consultant if the consultant does not suffer from conflicts of interest. In the third essay, I empirically test whether governance mitigates underfunding in US public pension plans. Traditional governance proxies in public sector defined benefit plans focus on plan board of directors. However, plan responsibilities extend beyond the board and are addressed by state or plan policies and by other entities involved in pension oversight. Using unique governance survey data for US public pension plans, I measure governance in an agency theory framework and in a theoretical best practices framework. In the first framework, governance proxies include state and plan policies while in the second, governance proxies include the distribution of oversight responsibilities. I find that the most important governance policies are those that encourage sponsor commitment to paying required annual contributions. I also find that theoretical best practices do not mitigate plan underfunding. / Thesis (PhD) — Boston College, 2016. / Submitted to: Boston College. Carroll School of Management. / Discipline: Finance.

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