Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 26 for “"full cost"”.
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An investigation into full cost accounting in a higher education context
… as Soft Systems Methodology tools. Existing Full Cost Accounting (‘FCA’)<br/>applications are critiqued using this framework and a utopian vision for a new<br/>application is constructed. The thesis then undertakes a new, explicitly dialogic<br/>application of Full Cost Accounting (‘FCA’) in …
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Transfer Pricing--Can It Effectively Be Applied To Computer Services?
… agreed to by the parties involved; (3) marginal cost, a price based on costs that vary with output and; (4) full cost, price based on variable and fixed costs of the supplying division. Three units of transfer were determined, batch processing, online processing and developmental. Given four …
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A biophysical and economic evaluation of biological and chemical control methods for Solanum elaegnifolium (Silverleaf Nightshade) in the Limpopo province, South Africa
… since there was a net gain as a result of lower costs using L. texana beetles. Further research is needed to determine the effectiveness of L. texana and damage caused by S. elaeagnifolium on expected yield to conduct a full cost-benefit analysis.
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Optimal Freight Service Quality and Implications for Economic Analysis, Inventory-Theoretic Shipper Cost Functions and Run-Through Train Operations
… freight service impacts the amounts, and hence costs, of both sets of resources. Optimal freight service quality (for a given volume level) minimizes the sum of carrier and relevant shipper costs (termed "full cost"). The shipper cost is dominated by inventory cost elements and does not include …
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Roadway land costs: a case study of provincially-funded roads in the Greater Vancouver region
… knowledgeable land-use decisions to be made, the full cost of roads needs to be examined. This thesis explores the issue of roadway land costs from a professional planning point of view. A method for calculating roadway land costs is developed and is then applied to provincially-funded roads in …
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Accelerating Burst Parallelism of SigmaOS processes with CRIU
… not assist with runtime and app initialization costs. One approach to overcome this challenge is to checkpoint processes using Checkpoint/Restore in Userspace (CRIU). CRIU is a linux toolset which can start new server instances by restoring them from a saved checkpointed state, avoiding the full …
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RDT&E laboratory Capacity Utilization and Productivity Measurement Methods for Financial Decision-Making within DON
… was examined in terms of revenue and full cost with measures of return on operations, operating margin, and operating margin per square foot. Productivity data were collected from NAWCAD accounting records. Observations, interviews, and a questionnaire were used to gather laboratory …
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Meeting the mandate for clean water : an evaluation of privately managed U.S. water and wastewater systems
… Higher water rates because private firms charge full cost, must pay taxes and earn a profit; * Surrender of local control over ratemaking and other financial issues to state public utility commissions; * Loss of municipal control of daily operations and the setting of service standards, as well …
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Short-run subsidies, take-up, and long-run demand for off-grid solar for the poor: Evidence from large-scale randomized trials in Rwanda
… risk factor. For-profit distribution of low-cost solar LEDs has been touted as an answer, but adoption remains low, especially by the poorest. This study estimates demand curves for both the initial price of low-cost solar LEDs as well as the subsequent user fee for repeated purchases, while …
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The quality of financial information in the extractive industries: a value relevance analysis
… is defined as being relevant and faithfully represented so as to best aid in the investment decisions of capital providers. Value relevance research utilizes adaptations of the Ohlson (1995) to assess the attribute of value relevance which is one part of the attributes resulting in …
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Towards Zero Defect Manufacturing in Multi-Stage Production Systems
… in quality systems when taking into account the full cost of bad quality. While traditional quality management techniques such as six sigma and process control are still valuable and worthwhile tools, recent advancements in technology offer manufacturers the opportunity to augment this tool set …
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Practice makes imperfect: a discussion of revenue practice note 24 and related issues
… their motor vehicle expenses based on the actual cost incurred in respect of such vehicle over the· actual distance travelled. The private use of the vehicle must, therefore, lie based on actual figures. To reduce the workload for both taxpayers and Inland Revenue, it is acceptable in cases where …
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Practice makes perfect: a discussion of revenue practice note 24 and related issues
… their motor vehicle expenses based on the actual cost incurred in respect of such vehicle over the· actual distance travelled.' The private use of the vehicle must, therefore, lie based on actual figures. To reduce the workload for both taxpayers and Inland Revenue, it is acceptable in ·cases …
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Sand-storage dams : an alternate method of rural water supply in Namibia
The costs of establishing and installing a borehole are high, ranging from R 57 000 to R 180 000 depending on the depth of hole drilled and type of pump installed (DR WS, 1996). Because of these high costs, the Namibian Government has historically taken responsibility for the provision, operation …
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Investigating the Cost of National School Lunch Program Lunches versus the Full, Time-Inclusive Cost of Home-Packed Lunches
… 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 …
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Cost-benefit analysis of ultra-low sulfur jet fuel
… fuel standard for global commercial aviation. A full cost-benefit analysis, including impacts on air quality, climate, operations, and lifecycle costs is necessary to justify such a policy. The cost of a ULS jet fuel policy is well-characterized by the adoption of ULS diesel fuel, similar to jet …
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Cost-based pricing in the NHS internal market : accounting choices and the achievement of economic efficiency
… to price signals. The research hypothesis is - cost accounting methods can be developed to enable healthcare contracts to be priced on a cost-basis in a manner which will facilitate the achievement of economic efficiency in the NHS internal market. Surveys of hospitals in 1991 and 1994 …
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Considerations Of A Tuition Reset At Small, Non-Selective Liberal Arts Colleges
… to earn more funds from students paying the full cost. However, continually discounting tuitions to attract students can lead to a point of diminishing returns, at which the college is no longer able to achieve the net revenue necessary to cover the operational costs of the institution. …
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Water use efficiency and influence of management policies, analysis for the small-scale irrigation sector in South Africa
… worldwide increased in importance. In addition, cost-recovery is now widely acknowledged as a cornerstone of sustainable water management. This research aims to contribute to improved water management in the small-scale irrigation sector in South Africa, which also faces these challenges. In a …
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An examination on viable pricing strategies for the Chuo Shinkansen Maglev in Japan
… of the Chuo Shinkansen Maglev. As a cost side approach, the upper-limit fare constrained by the full-cost principle regulation in Japan is discussed. As a demand side approach, the willingness to pay for the travel time saving of the Chuo Shinkansen Maglev, in comparison to the …
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