Dissertations / Theses on the topic 'Profit pool'

The master thesis focuses on problems connected with the life cycle cost of property owned by the city. It analyses general issues of the life cycle cost of construction, but it mainly analyses the ways in which local authorities manage their properties and their cost. Those methods are applied in a case study, that addresses the cost and management of swimming pool sites which are owned by the city Brno.

There are 4 billion poor living on 2 dollars or less per day that make up the bottom of the economic pyramid (BOP). If a company calculates their aggregated purchasing power they could be a huge and profitable market.

By studying the roles of the different actors and their preconditions in BOP markets the purpose with this thesis is to find out how the private sector can pursue a sustainable market development strategy at the bottom of the economic pyramid and if it really will help to reduce poverty.

By using a qualitative study, this thesis interviews each actor in the Mexican market except the government. Also a resume from a case study presents Unilever’s operations in Indonesia.

The theory suggests that the actors in the markets should create partnerships that lead to a social transformation and improvement in the lives of the poor. Therefore this thesis concentrates on sustainable development the entrepreneurs, government, customers and the private enterprises role in a BOP-strategy.

From the field study it is clear that it exists a huge informal system in Mexico which makes it hard for an efficient market to work. Our interviews with the NGOs shows that they have access to huge networks, work with marketbased solutions but are dependant on financial contributions from government and private sector. Both private enterprises show that they are working with both process and product innovations for the BOP-market. For example they both sell small sachets of shampoo that are affordable for the poor and they are also cooperating with local distributors to access all the small supermarkets across the country they are present in.

Essential for pursuing a BOP-strategy is that a company innovates for satisfying a need at a lower cost. They should also work with partners to get the local knowledge that they do not have themselves. The study can not come to a conclusion if the strategy under study will reduce poverty although there is a clear link between sustainability and poverty reduction. The point with sustainability in the consumer markets is that the products and services offered increases the disposable income, the choices, and the self identity of the per-son living in poverty. Only then can a BOP-strategy develop together with its market, resulting in a sustainable market development strategy, which, when pursued responsibly can lead to a triple-win situation for the poor, private enterprises and the environment.

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The present dissertation is a case study that aims to map the contribution margin, expenses and profits on the distribution chain of domestic LP Gas in Brazil. The study focus on the mapping ofthe value chain starting at one ofthe 21 distributors ofLP Gas and their retails in a specific sales area. For the fixed costs and expenses mapping ofthe distributor and their retails the Activiy Based Costs -ABC were used. For the profit map the earnings before interest, taxes, depreciation and amortization -Ebitda were used. After the mapping the maio variables that explain the Ebitda ofthe distributor and their retails were identified. Furthermore, to identify the variables two regressions were made to explain the unitary profit (R$/cylinders) ofthe distributor and their more than 500 retails in a specific sales area. The results show an estimate of how the contribution margin, expenses and profits in the distribution chain of the domestic LP Gas in Brazil were divided between the distributors and retail in the year of 2007. Moreover, the variables that impact in the Ebitda formation were explained for the distributor and the retails in the case study. Furthermore, the dissertation discusses the potential of the profit pool map in the value chain during the text and conclusion.
A dissertação é um estudo de caso que tem como objetivo mapear a margem de contribuição, gastos e lucros na cadeia de distribuição do gás de cozinhas no Brasil. O trabalho focaliza o mapeamento da cadeia de valor a partir de uma das 21 distribuidoras de Gás LP e suas revendas em uma de suas áreas de atuação. Para o mapeamento dos custos e despesas fixos da distribuidora e de seus revendores foi utilizado o custeio baseado em atividade - ABC. Para o mapeamento do lucro foi utilizado o lucro antes dos juros, impostos, depreciação e amortização - Ebitda. Após o mapeamento buscou-se identificar as principais variáveis que explicam a atual configuração Ebitda da distribuidora e de suas revendas. Para isso foram geradas regressões de dados para entender o lucro unitário (reais por botijão de gás) da distribuidora e de suas mais de 500 revendas em uma das áreas de atuação. O resultado mostra uma estimativa de como a margem de contribuição, gastos e lucros na cadeia de distribuição do gás de cozinha no Brasil para o ano de 2007 se dividem entre as distribuidoras e revendedores de Gás LP domiciliar em termos percentual e unitário. Também foram explicadas quais as variáveis que mais impactam no Ebitda da distribuidora e revendas do estudo de caso. Por fim, o trabalho discute o potencial da metodologia de análise de mapeamento através do profit pool na cadeia de valor da indústria ao longo do texto e na conclusão do trabalho.

There are 4 billion poor living on 2 dollars or less per day that make up the bottom of the economic pyramid (BOP). If a company calculates their aggregated purchasing power they could be a huge and profitable market.

By studying the roles of the different actors and their pre-conditions in BOP-markets the purpose with this thesis is to find out how the private sector can pursue a sustainable market development strategy at the bottom of the economic pyramid and if it really will help to reduce poverty.

This thesis adopts a supply-­‐side approach to understanding poor law expenditure. It investigates the reasons for variations in relief spending by poor law unions, the local government organisations responsible for poor relief in England and Wales from -./0 to -2/3, and makes important new contributions to the historiography of the new poor law in three key ways: First, it emphasises the signi/icance of different types of places. As indoor relief grew, particularly in urban settings, the poor law was increasingly important in local economies as a buyer of goods and services. Second, it shows that these transactions were socially embedded, based as they were on relationships between administrators and suppliers. Third, it demonstrates that these social transactions could affect the local costs of buying goods, and thereby the relief policies and practices which shaped paupers’ experiences. Using geographical information systems techniques, it develops a spatial understanding of relief and suggests new ways of measuring the costs and types of poor law practices. It queries the conception of a north-­‐south divide in generosity of relief and suggests that paupers saw greater differences between rural and urban unions. Moreover, it argues that variations in relief practices need to be understood in the context of local 'inancial management. It analyses the ways in which unions contracted for provisions, and relates relief expenditure to local costs of goods. By investigating the supply of goods to unions across England and Wales it demonstrates the social signi3icance of the poor law for local economies, not just in terms of its impact on poverty, but also as a consumer of goods and a source of revenue for businesses.

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FACEPE
O presente trabalho busca identificar o comprometimento dos produtores do Polo Petrolina/Juazeiro em relação às suas dívidas junto ao Setor Público e Privado, bem como as causas dessas inadimplências. A amostra utilizada neste trabalho representa dados em corte transversal para o ano de 2009 referentes a 1337 produtores localizados nos Perímetros Nilo Coelho, Maria Tereza e Bebedouro. A metodologia utilizada foram os modelos Logit e Probit Ordenado sob o método da Máxima Verossimilhança. A variável dependente considerada para análise foi a situação do produtor (classificado como adimplente, renegociante e inadimplente) e as variáveis explicativas foram área plantada, renda mensal, escolaridade e idade. Paralelamente, foram feitas estimações adicionando variáveis explicativas auxiliares, selecionadas através do teste de redundância. Essas variáveis auxiliares foram: número de filhos, ser ou não colono, quantidade de lotes, presença de certificado internacional, planejamento produtivo, quantidade de funcionários e negociação através de contratos formais. Os resultados mostram que o principal problema da inadimplência está relacionado às dívidas contraídas junto às instituições públicas, tratadas como bancos públicos e CODEVASF. Essas dívidas chegam a ser oito vezes maior do que as dívidas junto ao Setor Privado. No tocante ao Setor Público pesam negativamente as variáveis: área plantada no lote, ser colono, número de lotes. Junto ao Setor Privado, são as variáveis filhos dependentes, participação em associações e não possuir contratos formais que aumentam a probabilidade do produtor não pagar suas dívidas.

This dissertation comprises two essays that attempt to determine, empirically, the fiscal response of governments’ to international assistance. The first essay examines whether an increasingly popular recommendation in international aid policy to switch from tied foreign assistance to untied foreign assistance affects investment in critical development expenditure sectors by developing countries. In the past, most international aid has been in the form of tied assistance as donors believed that tying aid will improve its effectiveness. It has been argued, that if tied aid is well designed and effectively managed then its overall effectiveness can be improved. On the contrary, it is also believed that tied aid acts as an impediment to donor cooperation and the building of partnership with developing countries. In addition, it is also argued that it removes the ‘feeling’ of ownership and responsibility of projects from partner countries in aid supported development. Two other more popular arguments used to challenge the effectiveness of foreign aid is that it is compromised when tied to the goods and services of the donor countries because almost 30 percent of its value is eliminated and also because it does not allow recipient countries to act on their priorities for public spending. These problems bring into question whether tied aid is truly the most effective way to help poor countries. A recommendation by the international community is that a switch to untied aid would be necessary. With untied aid, the recipient country is not obligated to buy the goods of the donor country neither is it compelled to pursue the public expenditure priorities of donors. Instead with untied aid they will have greater flexibility over spending decisions and can more easily pursue the priorities of their countries as they see fit. Hence, one could expect that a one dollar increase in untied aid will increase spending in the critical priority sectors by more than a one dollar increase in tied assistance. The question therefore is whether national domestic priorities coincide or not with what the international community has traditionally deemed should be priority. Empirically, we test this prediction using country-by-country data for 57 countries for the period 1973 to 2006. The results suggest that on average untied aid has a greater impact on pro-poor spending than do tied aid. In addition, the results also suggest that fungibility is still an issue even after accounting for the effects of untied aid. However, one could argue that fungibility may not be as bad as it appears since the switch to untied aid improves spending in the sectors that are essential for growth and development. The second essay explores the hypothesis that the expectations of debt forgiveness can discourage developing countries from attaining fiscal independence through an improvement of their tax effort. On the one hand, the international financial community typically advises poor countries to improve revenue mobilization but, on the other hand, the same international community routinely continues to bail-out poor countries that fail to meet their loan repayment obligations. The act of bailing-out these countries creates an expectation on the part of developing country governments that they will receive debt forgiveness time and again in the future. Therefore, the expectation of future bail outs creates a moral hazard that leads to endemic lower tax efforts. The key prediction of our simple theoretical model is that in the presence of debt forgiveness, tax ratios will decline and this decline will be stronger the higher the frequency and intensity of the bailouts. Empirically, we test this prediction using country-level data for 66 countries for the period 1989 to 2006. The results strongly suggest that debt forgiveness plays a significant role in the low tax effort observed in developing countries. Our empirical model allows for the endogeneity of tax effort and debt forgiveness. Interestingly we find that more debt forgiveness is actually provided to countries with lower tax effort. The results are robust to various specifications.

Point-of-load (POL) converters are used extensively in IT products. Every piece of the integrated circuit (IC) is powered by a point-of-load (POL) converter, where the proximity of the power supply to the load is very critical in terms of transient performance and efficiency. A compact POL converter with high power density is desired because of current trends toward reducing the size and increasing functionalities of all forms of IT products and portable electronics. To improve the power density, a 3D integrated POL module has been successfully demonstrated at the Center for Power Electronic Systems (CPES) at Virginia Tech. While some challenges still need to be addressed, this research begins by improving the 3D integrated POL module with a reduced DCR for higher efficiency, the vertical module design for a smaller footprint occupation, and the hybrid core structure for non-linear inductance control. Moreover, as an important category of the POL converter, the voltage regulator (VR) serves an important role in powering processors in today's electronics. The multi-core processors are widely used in almost all kinds of CPUs, ranging from the big servers in data centers to the small smartphones in almost everyone's pocket. When powering multiple processor cores, the energy consumption can be reduced dramatically if the supply voltage can be modulated rapidly based on the power demand of each core by dynamic voltage and frequency scaling (DVFS). However, traditional discrete voltage regulators (VRs) are not able to realize the full potential of DVFS since they are not able to modulate the supply voltage fast enough due to their relatively low switching frequency and the high parasitic interconnect impedance between the VRs and the processors. With these discrete VRs, DVFS has only been applied at a coarse timescale, which can scale voltage levels only in tens of microseconds (which is normally called a coarse-grained DVFS). In order to get the full benefit of DVFS, a concept of an integrated voltage regulator (IVR) is proposed to allow fine-grained DVFS to scale voltage levels in less than a microsecond. Significant interest from both academia and industry has been drawn to IVR research. Recently, Intel has implemented two generations of very high frequency IVR. The first generation is implemented in Haswell processors, where air core inductors are integrated in the processor's packaging substrate and placed very closely to the processor die. The air core inductors have very limited ability in confining the high frequency magnetic flux noise generated by the very high switching frequency of 140MHz. In the second generation IVR in Broadwell processors, the inductors are moved away from the processor substrate to the 3DL PCB modules in the motherboard level under the die. Besides computers, small portable electronics such as smartphones are another application that can be greatly helped by IVRs. The smartphone market size is now larger than 400 billion US dollars, and its power consumption is becoming higher and higher as the functionality of smartphones continuously advances. Today's multi-phase VR for smartphone processors is built with a power management integrated circuit (PMIC) with discrete inductors. Today's smartphone VRs operate at 2-8MHz, but the discrete inductor is still bulky, and the VR is not close enough to the processor to support fine-grained DVFS. If the IVR solution can be extended to the smartphone platform, not only can the battery life be greatly improved, but the total power consumption of the smartphone (and associated charging time and charging safety issues) can also be significantly reduced. Intel's IVR may be a viable solution for computing applications, but the air core inductor with un-confined high-frequency magnetic flux would cause very severe problems for smartphones, which have even less of a space budget. This work proposes a three-dimensional (3D) integrated voltage regulator (IVR) structure for smartphone platforms. The proposed 3D IVR will operate with a frequency of tens of MHz. Instead of using an air core, a high-frequency magnetic core without an air gap is applied to confine the very high frequency flux. The inductor is designed with an ultra-low profile and a small footprint to fit the stringent space requirement of smartphones. A major challenge in the development of the very high frequency IVR inductor is to accurately characterize and compare magnetic materials in the tens of MHz frequency range. Despite the many existing works in this area, the reported measured properties of the magnetics are still very limited and indirect. In regards to permeability, although its value at different frequencies is often reported, its saturation property in real DC-biased working conditions still lacks investigation. In terms of loss property, the previous works usually show the equivalent resistance value only, which is usually measured with small-signal excitation from an impedance/network analyzer and is not able to represent the real magnetic core loss under large-signal excitation in working conditions. The lack of magnetic properties in real working conditions in previous works is due to the significant challenges in the magnetic characterization technique at very high frequencies, and it is a major obstacle to accurately designing and testing the IVR inductors. In this research, an advanced core loss measurement method is proposed for very high frequency (tens of MHz) magnetic characterization for the IVR inductor design. The issues of and solutions for the permeability and loss measurement are demonstrated. The LTCC and NEC flake materials are characterized and compared up to 40MHz for IVR application. Based on the characterized material properties, both single-phase and multi-phase integrated inductor are designed, fabricated and experimentally tested in 20MHz buck converters, featuring a simple single-via winding structure, small size, ultra-low profile, ultra-low DCR, high current-handling ability, air-gap-free magnetics, multi-phase integration within one magnetic core, and lateral non-uniform flux distribution. It is found that the magnetic core operates at unusually high core loss density, while it is thermally manageable. The PCB copper can effectively dissipate inductor heat with 3D integration. In addition, new GaN device drivers and magnetic materials are evaluated and demonstrated with the ability to increase the IVR frequency to 30MHz and realize a higher density with a smaller loss. In summary, this research starts with improving the 3D integrated POL module, and then explores the use of the 3D integration technique along with the very high frequency IVR concept to power the smartphone processor. The challenges in a very high frequency magnetic characterization are addressed with a novel core loss measurement method capable of 40MHz loss characterization. The very high frequency multi-phase inductor integrated within one magnetic component is designed and demonstrated for the first time. A 20MHz IVR platform is built and the feasibility of the concept is experimentally verified. Finally, new GaN device drivers and magnetic materials are evaluated and demonstrated with the ability to increase the IVR frequency to 30MHz and realize higher density with smaller loss.
Ph. D.

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Esta pesquisa tem como objetivo principal investigar a implanta??o do Projeto Escola de Tempo Integral (PROETI) como pol?tica p?blica em escolas de educa??o b?sica em Diamantina-MG, a sua trajet?ria, bem como analisar se o ?mais tempo? nestas escolas ressignifica mais tempo de uma outra educa??o, na percep??o dos profissionais envolvidos no Projeto. Este estudo teve como recorte temporal o per?odo de 2008 a 2016. Para conduzir esta investiga??o, a metodologia utilizada envolveu a pesquisa qualitativa, tendo como procedimentos o estudo de caso, a pesquisa bibliogr?fica e a documental, al?m do instrumento metodol?gico da entrevista semiestruturada com os envolvidos no Projeto. O aporte te?rico desta pesquisa foi norteado por autores que abordam a tem?tica da educa??o integral/tempo integral como pol?tica p?blica, dentre eles: ARROYO (1998, 2000, 2006, 2012), CAVALIERE (2002, 2007), GUAR? (2006), MOLL (2004, 2009, 2012), MORAES (2013) e TEIXEIRA (1969, 1976, 1999). A discuss?o e a interpreta??o dos dados coletados foram realizadas mediante a an?lise de conte?do na perspectiva de Bardin (2011). Como resultado, este estudo concluiu que os projetos e programas relacionados ? educa??o integral nas escolas pesquisadas est?o em processo de implementa??o, mas ainda n?o est?o consolidados conforme as diretrizes estabelecidas pela SEE/MG. O tempo a mais nestas escolas, do PROETI ao PEI, ainda n?o significa mais tempo de uma outra educa??o, mas uma importante experi?ncia da amplia??o da jornada de perman?ncia di?ria dos alunos, tendo em vista o car?ter assistencialista desempenhado por estes projetos. Estima-se que o resultado desta pesquisa possa contribuir para reflex?es acerca da implanta??o e funcionamento dos projetos e programas educacionais com amplia??o de jornada escolar di?ria, servindo de subs?dios para implanta??o em outras escolas, e principalmente, direcionando um olhar mais atento para as dificuldades apontadas, bem como para as possibilidades de desenvolvimento de atividades que realmente sejam traduzidas em mais educa??o, entendida como educa??o integral.
Disserta??o (Mestrado Profissional) ? Programa de P?s-Gradua??o em Educa??o, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2017.
This research has as main objective to investigate the implantation of the School of Integral Time Project (PROETI) as a public policy in primary schools in Diamantina-MG, its trajectory, as well as to analyze if the "more time" in these schools re-signifies more time of another education, in the perception of the professionals involved in the Project. This study had as a temporary clipping the period from 2008 to 2016. In order to conduct this research, the methodology used involved qualitative research, having as procedures the case study, bibliographical and documentary research, besides the methodological instrument of the semi-structured interview with those involved in the Project. The theoretical contribution of this research was guided by authors who approach the theme of integral education / full time as public policy, among them: ARROYO (1998, 2000, 2006, 2012), CAVALIERE (2002, 2007), GUAR? (2006), MOLL (2004, 2009, 2012), MORAES (2013) and TEIXEIRA (1969, 1976, 1999). The discussion, as well as the interpretation of the data collected, were carried out through content analysis from the perspective of Bardin (2011). As a result, this study concluded that the projects and programs related to integral education in the schools surveyed are in the process of being implemented, but are not yet consolidated according to the guidelines established by the SEE / MG. The longer time in these schools, from PROETI to PEI, still does not mean more time for another education, but an important experience of extending the students' daily stay, in view of the assistentialist character played by these projects. It is estimated that the results of this research may contribute to reflections on the implementation and functioning of educational projects and programs with an increase in the daily school day, serving as subsidies for implantation in other schools, and especially, directing a closer look at the difficulties pointed out, as also for the possibilities of developing activities that really translate into more education, understood as integral education.

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Esse estudo teve como objetivo compreender a forma??o t?cnica profissional em enfermagem no Instituto Federal do Norte de Minas Gerais (IFNMG), C?mpus Janu?ria, tanto em rela??o ? dimens?o pol?tica, ao assumir a intencionalidade e compromisso com a forma??o pretendida, quanto ? dimens?o pedag?gica, ao adotar uma organiza??o curricular e metodol?gica coerentes com os prop?sitos estabelecidos e analisar o perfil docente em rela??o ? forma??o e ? trajet?ria profissional. Nesse sentido o estudo foi explorat?rio, descritivo, de enfoque qualitativo, adotando o delineamento de pesquisa bibliogr?fica e documental, com an?lise do Projeto Pol?tico Pedag?gico (PPP), Matriz Curricular, Planos de Ensino e Curr?culo Lattes dos docentes do curso supracitado. Ao analisar a dimens?o pol?tica observou-se a intencionalidade de formar um cidad?o que, orientado pelo paradigma pol?tico social do SUS, atue de forma integral, reflexiva, humana, ?tica, critica e transformadora. Em rela??o ? dimens?o pedag?gica, evidenciou-se uma rela??o te?rica e pr?tica dicot?mica, matriz curricular organizada por disciplinas, maior carga hor?ria dispon?vel ?s disciplinas essencialmente t?cnicas, op??o por conte?dos tecnicistas, centrados em tarefas, com foco no individuo doente, numa perspectiva reducionista e fragmentada da assist?ncia, evidenciando, assim, a persist?ncia do modelo biom?dico. Assim sendo, conclui-se que a dimens?o pedag?gica n?o apresenta coer?ncia com a dimens?o pol?tica estabelecida no PPP, ou seja, h? uma discrep?ncia entre a intencionalidade de forma??o e a organiza??o curricular e metodol?gica. Quanto ao perfil docente, concluiu-se que s?o enfermeiras, especializadas, com tempo breve de exerc?cio profissional na ?rea da sa?de, iniciando a trajet?ria na ?rea da educa??o, exercendo a doc?ncia em dedica??o exclusiva, a maioria sem forma??o pedag?gica e inserida na p?s-gradua??o stricto sensu. Pondera-se que a aus?ncia de forma??o pedag?gica das docentes se constituiu como limitador para o processo de desenvolvimento de uma dimens?o pedag?gica coerente com a dimens?o pol?tica. Pensa-se o contexto atual, com a inser??o da maioria das docentes na p?s-gradua??o stricto sensu, como prop?cio a supera??o desses desafios, em que a reflex?o e an?lise da pr?xis possam nortear um processo de desconstru??o de conceitos, significados, constru??o e (re) configura??o de saberes, de interlocu??o com quest?es sociais, pol?ticas de diferentes ordens, rompendo com o car?ter instrumentalista e tecnicista, conduzindo ? estrutura??o de uma identidade docente comprometida com uma forma??o integral, que assegure um cuidado em sa?de voltado para o ser humano em sua subjetividade e que assuma o compromisso ?tico e pol?tico de refletir, (re) conhecer a realidade em que se insere. Assim, ? necess?rio que se estabele?am tempos e espa?os dereflex?o coletiva, considerando a realidade e fundamentando-se na mesma os caminhos a serem percorridos, no permanente processo de reinven??o do trabalho e das formas de aprender, ensinar e de cuidar.
Disserta??o (Mestrado) ? Programa de P?s-gradua??o em Ensino em Sa?de, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2015.

La désinfection de l’eau de piscine est essentielle pour prévenir la propagation de maladies infectieuses. Cependant, les désinfectants réagissent avec les composés organiques présents dans l’eau y compris ceux introduits par les baigneurs, tels que les fluides corporels et les crèmes solaires, conduisant à la formation de sous-produits de désinfection (SPD) associés à des effets néfastes sur la santé. Le devenir des filtres UV organiques, présents dans les crèmes solaires et les produits de soins personnels, dans les piscines d'eau de mer chlorées est peu connu. Les objectifs de la présente étude étaient d'étudier la réactivité des filtres UV organiques dans l'eau de mer chlorée, d’identifier les SPD générées par les filtres UV, d'analyser l’occurrence des SPD dans les piscines d'eau de mer, et d'examiner leur génotoxicité. Des expériences de chloration ont été menées dans l'eau de mer reconstituée sur cinq filtres UV couramment utilisés : l’oxybenzone (OXY), le dioxybenzone (DIOXY), l’avobenzone (AVO), l’octyl méthoxycinnamate (OMC), et l’octocrylène (OC). Tous les composés étudiés sauf l’OC ont été dégradés conduisant à la formation de SPD bromés pour lesquels des schémas réactionnels ont été proposés. L'occurrence de ces SPD a été étudiée dans les piscines d'eau de mer où des SPD bromés ont été quantifiés. La génotoxicité de l’hydrate de bromal (BH), l’un des SPD généré par OXY et DIOXY et détecté dans les piscines d'eau de mer, a été évaluée. BH a induit une activité génotoxique dans le test d'Ames et l'essai de comète. Cette étude montre que les filtres UV peuvent agir comme précurseurs pour la formation de SPD génotoxiques dans l’eau de mer chlorée
Disinfection of swimming pool water is critical to prevent outbreaks of infectious diseases. However, disinfectants react with organic compounds present in water, including anthropogenic inputs (e.g. body fluids, sunscreens), leading to the formation of disinfection byproducts (DBPs) that have been linked to adverse health effects. Little is known about the fate of organic UV filters, present in sunscreens and personal care products, when introduced into chlorinated seawater swimming pools. The aims of the present study were to investigate the reactivity of five commonly used organic UV filters in chlorinated seawater, identify DBPs generated from the UV filters, analyze the occurrence of these DBPs in seawater swimming pools, and examine their genotoxicity. Chlorination experiments were conducted to analyze the reactivity of the UV filters oxybenzone (OXY), dioxybenzone (DIOXY), avobenzone (AVO), octyl methoxycinnamate (OMC), and octocrylene (OC) in reconstituted seawater. All the studied UV filters except OC were degraded in chlorinated seawater resulting in the formation of brominated DBPs. Based on the identified byproducts, transformation pathways were proposed. The occurrence of the identified DBPs was investigated in seawater pools. Several brominated DBPs were identified in seawater pool samples. The genotoxicity of bromal hydrate (BH), which was generated by the benzophenone UV filters OXY and DIOXY and detected in the investigated seawater pools, was assessed. BH induced genotoxic activity in the Ames test and in the comet assay. Overall, this study shows that UV filters can act as precursors for the formation of genotoxic DBPs in chlorinated seawater pools

This thesis examines the structure and flow of public funding between the public and private sectors in the South African health system and the consequences thereof for the achievement of equity. The conceptual framework used to undertake the analysis derives from Richard Titmuss’ core theoretical framework, the Social Division of Welfare. The application of the Social Division of Welfare applied to the South African health care context demonstrates how state resources end up benefitting the non-poor and, as a result, reproduce inequality. Those who access public institutions such as public health care are assumed to be ‘dependent’ on the state, whilst those who access private health facilities claim to be ‘independent’ of the state. However, this thesis shows that these assumptions are flawed. Access to the formal labour market, and subsequently the paying of taxes, authorises one to access state subsidies not available to those who do not. The application of the Social Division of Welfare shows that tax-paying private health care patients benefit considerably from state resources. This thesis argues that due to cost escalation in the private health sector, a consequence of the commodification of health care, these private health care ‘consumers’ as well as the private health industry in general are dependent upon state resources. This thesis analyses the role played by the profit motive present in the private health industry and the consequences for equity, quality, access and efficiency in health care provision

Spa is located on the outskirts of the Swiss city of Yverdon. Area is surrounded by disparate buildings especially residential character. There are historical buildings on the land and buildings of the spa and hotel. The current spa and the outbuilding of hotel don´t meet requirements, that´s why the buildings will be replaced by a new complex. Neighbourhood doesn´t have any relationship with the spa, that´s why the whole land is surrounded by a wall. Water surface with three “floating” pavilions is inserted into this closed spa park. There are the public spa, the therapeutic spa and the part of the hotel on the water surface. Each of them works largely independently; they are connected by the water surface. The complex is separated by a part of shallow water from the park. It´s solitaire in the park, but it has close connection with it. The spa complex is located near the forest on the south part of the land, because the whole system is quite open.

This Work Project studies five intrapreneurial business ideas in Sonae MC’s logistics department in order to provide a proposal on which ones to implement, along with an execution plan and suggestions on how to turn the department more profitable. The business ideas were: Truck Wash, Box Wash, Space Rental in Frozen Products Warehouse, Gas Station and Truck Advertising. A list of variables was delivered to the company’s directors for them to elect the most important for the appraisal of the potential businesses. The variables were then grouped into three categories, axis of the matrix, according to their scope - attractiveness, probability of success and potential result. The ideas were plugged into a final matrix which highlighted three to pursue: Truck Wash, Gas Station and Space Rental in Frozen Products Warehouse.

碩士
國立交通大學
管理科學系所
93
The "two trillion and twin star" program leads Taiwan to emergent industries’ development, and developing TFT-LCD industry is one of core activities. The ultimate factor for an organization becoming the industrial leader is profitability. Whichever can hold the most profit is the true winner in the market. This thesis adopts an empirical approach via studying industry value chain. Through performance-risk matrix and profit pool analyses, this research first explores whether profits among each segment are asymmetrically distributed. Besides, this study also tries to examine if TFT-LCD panel makers can increase overall profits and reduce risks by using a vertical integration strategy. The research consists of nineteen upstream and midstream listed Taiwan TFT-LCD related companies. The conclusions are summarized as follows: (一)Overall industry value chain—The profit among each segment is asymmetrically distributed. Among all segments, Polarizer and Backlight Module are profitable. (二)Companies within each value chain segment— 1.Color Filter-The profits of individual company are asymmetrically distributed. Sintek Photronic Corp. earns the most profit out of all companies. 2.Backlight Module-The profits of individual company are asymmetrically distributed. Radiant Opto-Electronics Corp. holds the most profit out of all companies. 3.Driver IC-The profits of individual company are asymmetrically distributed. Novatek Microelectronics Corp., Himax Technologies Inc. and Sunplus Technology Co., Ltd hold the most profit out of all companies. 4.TFT-LCD Panel-The profits of individual company are not asymmetrically distributed while Au Optronics Corp.and Chi Mei Optoelectronics are relatively profitable. (三)Using a vertical integration strategy, TFT-LCD panel makers may acquire more profit through investing in Polarizer and Backlight Module companies.

碩士
國立交通大學
管理科學系所
93
This thesis presented an empirical study exploring the performance of TFT-LCD industry through vertical integration. Statistical analysis methods were adopted to examine the performance of TFT-LCD industry. Following the theories of competitive advantages, vertical integration, and profit pool, the study conducted analyses of the strength and weakness of vertical integration strategies. The result of this study provided valuable insight of the vertical integration strategy for TFT-LCD panel makers. In this research, we focused on the different segment of the TFT-LCD value chain. We used three financial performance indices of these companies between 2000 and 2003, namely the return on equity, the return on asset and the return on sales. The means and standard deviations of these indices were used as proxies for the returns and risks. Additionally, statistical testing was used to validate and contrast the performance of the TFT-LCD panel manufacturers’ ROE. Finally from the perspective of profit pool and vertical integration strategies to examine whether TFT-LCD panel manufacturers could use an integration strategy as a way to improve their performance on operating profit margin and lower the risk.

碩士
國立臺灣大學
國際企業學研究所
100
In the smartphone industry, APPLE iOS and Google Android have become the two mainstream operation systems and they compete as business ecosystems. This research depicts the structure of profit pool of iPhone’s global hardware value chain through our estimation methodology and studies the emergence and competition of business ecosystems. To discuss the underlying causes and structure balance of a profit pool within the context of smartphone competition, we focus on APPLE’s and Google’s business models, platform strategies and ecosystems. Our results indicate that APPLE captures a large portion of total profit created, not only between the smartphone vendors, but also in its own value chain. Although value distribution is the key factor of robust development in ecosystem, APPLE still outpaces the industry peers under the extremely unequal distribution. The reason leads to such a conflicting situation is due to Android’s open and free license policy. Such a policy gives manufacturers opportunities to entering into the ecosystem, however, it also makes the value chain partners’ Android-based product commoditized as Google still can profit from services, not smartphone. Therefore, there exists interest inconsistency within the Android ecosystem. Different from the case of Android ecosystem, the interests are aligned between APPLE and its hardware suppliers as the ecosystem is a proprietary system. Additionally, as APPLE almost monopolizes the high-end smartphone segment, competitors are forced to capture opportunities in the medium & low-end segments, which have to rely upon free Android OS to support cost competitiveness. As such, even under an extremely unequal value appropriate structure, suppliers would still like to stay in the APPLE ecosystem. Based on the above-mentioned reasoning, this research proposes the different strategic thinking on business ecosystem management.

It is very difficult to diversify one's human capital (Gillson & Mnookin, 1985) which in turn influences one's remuneration in professional service firms. Partner compensation arrangements are central to the organisational purpose of professional accounting firms and partner remuneration plays a vital directional role in partnerships.

This study investigates whether nationally organised accounting firms use the same profit sharing methods in different countries to enable national firms to move to a fully international structure where partners in all countries share from the same profit pool. A single profit pool creates opportunities for firms to utilise the benefits relating to size and international expertise and obtaining work that uses this competitive advantage. A firm may also reduce its risk by rationalising its operations and reduce the exposure to work in which it does not have a competitive edge. The profit sharing arrangements of large professional accounting firms in South Africa were analysed focusing on similar criteria to that used in a study of profit sharing between partners in Australian "Big 6" professional accounting firms (Burrows & Black, 1996).

This research confirms that there are common themes in profit sharing methods used by national professional accounting firms in different countries. It strengthens the argument for having profit pools as wide as the ability to efficiently supply expertise across locations. (Zimmer & Holmes, 1996).

Partners' views concerning what should be rewarded in a "Big 6" firm are also investigated and relative reward levels for partner archetypes are presented. These gradations reflect the degree of diversifiable risk for partners in large accounting partnerships resulting from the individual characteristics and roles of partners.

Finally some thoughts on the principal determinants of partner share awards are discussed.

碩士
東海大學
工業工程與經營資訊學系
98
The impact resulted from the financial crisis in global flat panel display industry is different according to the competitive strategy they took. Taiwan’s flat panel display industry mainly operated in OEM and assembled component including the Color Filter, Glass Substrate, Backlight units, Polarizer, Driver IC etc., which were made by factories upstream in the value chain. From a point of view on value chain, we can define all the component industries as segments in the flat panel display industry value chain. This research in mainly discuss the impact cause by the financial crisis on segments in value chain and the variance in the ability of gaining profit. In the first, we use profit pool which is used to evaluate the profit that segments gained and take operating margin as index to observe the whole value chain.The second, we use Data Envelopment Analysis to evaluate performance of segments in value chain and Malmquist Productivity Index to find the cause which made the efficiency change between years. At last, we find the enterprise which gained profit in fact by Data Envelopment Analysis and the reason that make units inefficient through Slack Variable Analysis. The research period is 2005 to 2009 and it covers the financial crisis which happened in the end of year 2007. With this structure, the results of the actual evidences are as following. 1. Profit pool analysis can be used to observe how segments gain profit. The Driver IC segment is the most stable, it keep obtain profit after the financial crisis. The other segments are affected by the boom of the flat panel display industry. 2. The Flat Panel Display and Driver IC are not only efficient segments in the value chain but also stable. And the Backlight unit segment is the most inefficient one. Besides, we find that FPD, Driver IC, and Color Filter can be classified as lower-risk and higher-return segments through the risk- return efficiency matrix. 3. To find the reasons which cause productivity variant, this research uses Malmquist Productivity Index to do the efficiency analysis in the research period which covers the financial crisis. In fact, most of the reasons that make the segments’ efficiency down low are just because the productive technology inefficient. 4. Finally, to distinguish the segments’ ability to gain profit, this research uses all the enterprises in the panel industry value chain as DEA’s Decision Making Units. It shows the enterprises that belong to Driver IC segment, their performance are still the best. But the panel segment can distinguish clearly which enterprise is profitable. Through Slack Variable Analysis, it is known that the inefficient enterprises’ profit do not enhance as well as the enterprises’ scale expand.

碩士
國立成功大學
高階管理碩士在職專班(EMBA)
107
This study case C company faces the market and industry transfer in China, the C company has to change to a new market, this study applys profit pool module, exploring the market analysis of relate customers and industries of C company with the aspect of profit pool, providing the new direction data of corporate transformation. Through the study of this case, it is found that the profit pool analysis tool can provide a strong market data for corporate transformation, and after the corporate consider the practical process, it supports the strategy plan of corporate transformation. The key element of transformation success also includes whether the organization culture has to change, and the human resource can follow the step of transformation.

碩士
龍華科技大學
商學與管理研究所
97
In 1997, a total of 160 Members of the United Nations signed the agreement of 『Kyoto Protocol』in Japan, and it came into effect in February 6, 2005. The agreement declared the carbon dioxide and other greenhouse gas emissions will be forced a further reduction of 5.2% to 1990 level on average, between 2008 and 2012. However, Taiwan’s solar industry market is relatively small, comparing with other foreign countries. Therefore, the value chain analysis, the vertically integrated production model, the industrial risk and performance, as well as the prediction of the future performance of Taiwan's solar energy industry, are the key research topics that we would like to address. In this study there are four goals to be achieved: first, to investigate the global profile of the solar energy industry and its development in our country; second, to provide profit pool analysis of vertical integration by using the business performance indicators among key manufacturers; third, to introduce the concept of the portfolio to further integrate the upper, middle and lower industrial players in order to reduce the risk at same overall profit returns; finally, to make the final conclusions and recommendations.

This dissertation comprises two essays that attempt to determine, empirically, the fiscal response of governments’ to international assistance. The first essay examines whether an increasingly popular recommendation in international aid policy to switch from tied foreign assistance to untied foreign assistance affects investment in critical development expenditure sectors by developing countries. In the past, most international aid has been in the form of tied assistance as donors believed that tying aid will improve its effectiveness. It has been argued, that if tied aid is well designed and effectively managed then its overall effectiveness can be improved. On the contrary, it is also believed that tied aid acts as an impediment to donor cooperation and the building of partnership with developing countries. In addition, it is also argued that it removes the ‘feeling’ of ownership and responsibility of projects from partner countries in aid supported development. Two other more popular arguments used to challenge the effectiveness of foreign aid is that it is compromised when tied to the goods and services of the donor countries because almost 30 percent of its value is eliminated and also because it does not allow recipient countries to act on their priorities for public spending. These problems bring into question whether tied aid is truly the most effective way to help poor countries. A recommendation by the international community is that a switch to untied aid would be necessary. With untied aid, the recipient country is not obligated to buy the goods of the donor country neither is it compelled to pursue the public expenditure priorities of donors. Instead with untied aid they will have greater flexibility over spending decisions and can more easily pursue the priorities of their countries as they see fit. Hence, one could expect that a one dollar increase in untied aid will increase spending in the critical priority sectors by more than a one dollar increase in tied assistance. The question therefore is whether national domestic priorities coincide or not with what the international community has traditionally deemed should be priority. Empirically, we test this prediction using country-by-country data for 57 countries for the period 1973 to 2006. The results suggest that on average untied aid has a greater impact on pro-poor spending than do tied aid. In addition, the results also suggest that fungibility is still an issue even after accounting for the effects of untied aid. However, one could argue that fungibility may not be as bad as it appears since the switch to untied aid improves spending in the sectors that are essential for growth and development. The second essay explores the hypothesis that the expectations of debt forgiveness can discourage developing countries from attaining fiscal independence through an improvement of their tax effort. On the one hand, the international financial community typically advises poor countries to improve revenue mobilization but, on the other hand, the same international community routinely continues to bail-out poor countries that fail to meet their loan repayment obligations. The act of bailing-out these countries creates an expectation on the part of developing country governments that they will receive debt forgiveness time and again in the future. Therefore, the expectation of future bail outs creates a moral hazard that leads to endemic lower tax efforts. The key prediction of our simple theoretical model is that in the presence of debt forgiveness, tax ratios will decline and this decline will be stronger the higher the frequency and intensity of the bailouts. Empirically, we test this prediction using country-level data for 66 countries for the period 1989 to 2006. The results strongly suggest that debt forgiveness plays a significant role in the low tax effort observed in developing countries. Our empirical model allows for the endogeneity of tax effort and debt forgiveness. Interestingly we find that more debt forgiveness is actually provided to countries with lower tax effort. The results are robust to various specifications.

How do food and agribusiness firms capture more profit in their value chain? How do innovative managers identify attractive adjacency and disintermediation opportunities? What options are available to a manager facing these questions and what economic incentives might motivate their strategic behavior? This study sought to address these timely questions, more effectively understand the strategic decisions facing food and agribusiness managers relative to value chain profit pools, and uncover some of the hidden dynamics between chain participants. Specifically, this study defines and quantifies the U.S. animal protein industry value chain across three species – hogs, cattle, and broiler chickens. The study found evidence to suggest that governance structure has strong ties to value generation and that intra-value chain dynamics impact price transmission between chain nodes. Further, this study creates a foundation for other researchers to continue examining agri-food value chain dynamics and its link to firm-level profitability, value capture, and long-term sustainability.