Concept

Cost accounting

Publications associées (180)

CAMEA: Costing Report

The costing of the CAMEA spectrometer as proposed, involving the prices of guides and shielding, the spectrometer itself and the key pieces of sample environment equipment needed to fulfill the science goals of CAMEA, is estimated at 19.519 M€, which shoul ...

2014

Utility Metrics Specifications. OpenIoT Deliverable D422

Jean Paul Calbimonte Perez, Mehdi Riahi

This deliverable specifies the utility metrics that are considered and used in the scope of the OpenIoT project. These utility metrics are recorded as part of the implementation of the Utility Manager component of the OpenIoT platform, while they have also ...

2014

The economic performance of Swiss drinking water utilities

Andrea Baranzini, Anne-Kathrin Faust

This paper measures the performance in terms of costs of Swiss drinking water utilities accounting for environmental factors. We estimate a translog stochastic variable cost frontier using two different techniques on an unbalanced panel of 141 water distri ...

Springer Verlag2014

Misuse-Resistant Variants of the OMD Authenticated Encryption Mode

Serge Vaudenay, Damian Vizár, Reza Reyhanitabar

We present two variants of OMD which are robust against nonce misuse. Security of OMD---a CAESAR candidate---relies on the assumption that implementations always ensure correct use of nonce (a.k.a. message number); namely that, the nonce never gets repeate ...

Springer-Verlag Berlin2014

Investment and production costs of synthetic fuels - A literature survey

Guillaume Boissonnet, Emanuela Peduzzi

Synthetic fuels, or synfuels, can be produced from gas, coal and biomass. The conversion of gas and coal is well established but lignocellulosic biomass conversion is slow to develop. This paper addresses the issue of the production cost of second generati ...

Elsevier2014

Producer cooperatives: a transaction cost economic approach

Joana Rodrigues Pereira

This paper aims at understanding whether producer cooperatives are efficient organisational forms, through the lenses of Transaction Cost Economics. To accomplish this goal I will answer the questions what is a cooperative, why do cooperatives exist, which ...

2014

Theoretical and Experimental Investigation of Flex-PCB Air-Gap Windings in Slotless BLDC Machines

Yves Perriard, Miroslav Markovic, Bruno Dehez, François Baudart

Slotless brushless dc motors find more and more applications due to their high performance and their low production cost. This paper focuses on the windings inserted in the air gap of these motors and, in particular, to an original production technique tha ...

Institute of Electrical and Electronics Engineers2014

Does fair value accounting contribute to market price volatility? An experimental approach

Philippe Bélanger

This paper contributes to the debate on the impact of accounting measurement rules for financial assets. We examine the association between fair value accounting for financial assets and market price volatility for nonfinancial firms in an experimental set ...

2013

Impact of saturation on the polariton renormalization in III-nitride based planar microcavities

Nicolas Grandjean, Jean-François Carlin, Raphaël Butté, Eric Feltin, Jacques Levrat, Georg Rossbach

It has been widely observed that an increasing carrier density in a strongly coupled semiconductor microcavity (MC) alters the dispersion of cavity polaritons, below and above the condensation threshold. The interacting nature of cavity polaritons stems fr ...

Amer Physical Soc2013

Cooperative guidance of UAVs for area exploration with final target allocation

Tomasz Tadeusz Gorecki

Fulfillment of complex missions, such as zone watching or multiple target tracking by an UAV can prove very demanding in terms of vehicle ability. A potential way of lessening these demands consists in splitting the initial task into several complementary ...

2013

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