The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.

This thesis deals with the application of Business Intelligence (BI) to support the corporate performance management in ISS Europe, spol. s r. o. This company provides licences and implements original software products as well as third-party software products. First, an analysis is conducted in the given company, which then serves as basis for the implementation of the BI solution that should be interconnected with the company strategies. The main goal is the implementation of a pilot BI solution to aid the monitoring and optimisation of corporate performance. Among secondary goals are the analysis of related concepts, business strategy analysis, strategic goals and systems identification and the proposition and implementation of a pilot BI solution. In its theoretical part, this thesis focuses on the analysis of concepts related to corporate performance and BI implementations and shortly describes the company together with its business strategy. The following practical part is based on the theoretical findings. An analysis of the company is carried out using the Balanced Scorecard (BSC) methodology, the result of which is depicted in a strategic map. This methodology is then supplemented by the Activity Based Costing (ABC) analytical method, which divides expenses according to assets. The results are informational data about which expenses are linked to handling individual developmental, implementational and operational demands for particular contracts. This is followed by an original proposition and the implementation of a BI solution which includes the creation of a Data Warehouse (DWH), designing Extract Transform and Load (ETL) and Online Analytical Processing (OLAP) systems and generating sample reports. The main contribution of this thesis is in providing the company management with an analysis of company data using a multidimensional perspective which can be used as basis for prompt and correct decision-making, realistic planning and performance and product optimisation.

No description available.

Masters of Science / The aim of this study was to develop a Stock Control Assessment Tool for use in the public health care sector and then to apply it to identify problems in the stock control system. This would help authorities to optimize the system. The advantages experienced with such a dynamic Assessment Tool were many: The Tool was quick and easy to apply; it was user friendly; it provided an immediate SWOT analysis of a particular facility; it is in line with the SA NDP directives and it provides an indication of which structures are in place and whether they are functioning properly. Furthermore; it could determine the increase or decrease in performance of a facility (therefore identify trends within the functional status of a system) when data is collected over a period of time; and finally, it could also be used to prioritize drug policy directives. The following steps were established in the development of the Tool: A literature review of pharmaceutical stock control and Drug Supply Management was addressed to provide the background information for the motivation of this study and to identify the various elements that could influence stock control at a facility level. Observational studies were applied at selected private and public facilities to observe the impact of these identified stock control elements. An 'ideal' stock control system was then generated from the literature review and observational assessment. A structured questionnaire was developed and surveyed at these facilities to generate key areas of concern of a stock control system. A study and adaptation of the indicator methods used by the World Health Organization (WHO) to monitor drug use in health facilities resulted in the formulation of a practical Stock Control Assessment Tool based on 11 key indicators and a number of sub-indicators, all of which were objectively defined. The Tool was then applied at selected public facilities and the results were analyzed quantitatively, qualitatively and subjectively. Each of the indicators was then applied and results examined closely with a view to possible refinements of the indicator. The refinements were made and the Tool was re-applied at two selected facilities. These two facilities were randomly selected from the original six facilities included for the testing of the Tool. Final conclusions and specific recommendations were generated to improve the stock control systems at the selected public health care facilities.

This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.

Cytokinins are a large group of phytohormones. Since their discovery in the 1950s, they have shown to play a pivotal role in plant physiology. Most studies so far focused on cytokinin action mechanisms and their metabolic regulation. Identification of AtABCG14 and AtPUP14 as cytokinin-specific membrane carriers brought researchers' attention to cytokinin membrane transport, too. In this thesis, we performed experiments with radio-labelled cytokinin tracers. We show that trans-zeatin and isopentenyladenine, two major biologically active cytokinins, are readily transported across the plasma membrane in tobacco BY-2 cell suspension. Making use of mathematical modelling, we show that BY-2 cells possess a membrane transport system with an affinity toward cytokinins. Next, we show that atabcg14 and atpup14 mutations affect cytokinin metabolism in Arabidopsis thaliana plants. Keywords: cytokinin, Arabidopsis thaliana, tobacco BY-2 cell lines, membrane transport, purine permease, ATP-binding cassette, radio-labelling

<p> </p><div> <div> <div> <p> </p><div> <div> <div> <p> </p><div> <div> <div> <p>The current state of the art in biopotential recordings rely on radiative electromagnetic (EM) fields. In such transmissions, only a small fraction of this energy is received since the EM fields are widely radiated resulting in lossy inefficient systems. Using the body as a communication medium (similar to a ’wire’) allows for the containment of the energy within the body, yielding order(s) of magnitude lower energy than radiative EM communication. The first part of this work introduces Animal Body Communication for untethered rodent biopotential recording and for the first time this work develops the theory and models for animal body communication circuitry and channel loss. In vivo experimental analysis proves that ABC successfully transmits acquired electrocardiogram (EKG) signals through the body with correlation greater than 99% when compared to traditional wireless communication modalities, with a 50x reduction in power consumption. The second part of this work focusses on the analysis and design of an Electro-Quasistatic Human Body Communication (EQS-HBC) system for simultaneous sensing and transmission of biopotential signals. In this work, detailed analysis on the system level interaction between the sensing and transmitting circuitry is studied and a design to enable simultaneous sensing and transmission is proposed. Experimental analysis was performed to understand the interaction between the Right Leg-Drive circuitry and the HBC transmission along with the effect of the ADC quantization on signal quality. Finally, experimental trials proves that EKG signals can be transmitted through the body with greater than 96% correlation when compared to Bluetooth systems at extremely low powers. </p> </div> </div> </div> </div> </div> </div> </div> </div> </div>

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No description available.

The thesis project Culture centre Björkhagen investigates how to rebuild and make additions to an unused central heating building in Björkhagen and transform it into a new culture centre. During recent years the area has been under great expansion with new residential buildings and many new inhabitants. Even if this has been carefully planned and executed by Stockholm municipality, no new public places where people can meet has been planned or built. By re-building this unused central heating building into a new public space, the new and old inhabitants get a place to meet. This characteristic small industrial building gets saved and by re-building instead of building new, the ecological footprint is hugely reduced. To help the new program I am adding a series of objects and make small adjustments to the building structure so that it can function as a public space. Doing much by doing little.