nÃo hà / O trabalho retoma conceitos da Microeconomia e de Marketing com o objetivo de complementar o trabalho e a disciplina de formaÃÃo de preÃos. A ampliaÃÃo da visÃo estritamente contÃbil permite integrar conceitos como custo de oportunidade e composto preÃo. Essa integraÃÃo demonstra a necessidade do preÃo formado conter elementos que reflitam a sustentabilidade econÃmica da empresa dentro de um contexto competitivo e que considere o custo de oportunidade do capital prÃprio investido. A inclusÃo desses conceitos altera a perspectiva de resultados da empresa obrigando-a a repensar e considerar outros aspectos quando da precificaÃÃo de seus produtos e serviÃos. AlÃm da exposiÃÃo e integraÃÃo entre os conceitos contÃbeis, econÃmicos e de mercado propostos, sÃo realizadas simulaÃÃes demonstrando o impacto da inclusÃo dessas novas abordagens sobre a atividade de formaÃÃo de preÃos. / This paper presents the concepts of Microeconomics and Marketing with the aim of complementing the work and discipline pricing. Expanding the vision strictly accounting for integrating concepts such as opportunity cost and price compost. This integration demonstrates the need for prices contain elements formed that reflect the economic sustainability of the company within a competitive context and considering the cost opportunity of equity invested. The inclusion these concepts changes the perspective of the results forcing the company to rethink and consider other aspects when pricing their products and services. Besides the exposure and integration between accounting concepts, economic and market proposed are simulations showing the impact of inclusion of these new approaches on the activity of pricing.

Sedan 2012 har UEFA implementerat ett nytt regelverk vid namn Financial Fair Play, där klubblag måste följa denna reglering för att kunna delta i UEFA:s två största turneringar (Champions League och UEFA Europa League). Den större vikten av regleringen har lagts på en regel vid namn break-even rule som innebär att de relevanta kostnaderna inte får överstiga de relevanta intäkterna. Syftet med denna reglering är att förbättra den ekonomiska ställningen inom Europeisk fotboll, samt förbättra konkurrensbalansen i de olika ligorna.    Studiens syfte är att undersöka vilken ekonomisk effekt regleringen haft på fotbollsklubbar i den engelska högstaligan. Vidare är syftet att granska hur klubbarna förhållt sig till Financial fair play och hur klubbarna klarat implementeringen, detta för att se om klubbarna har stärkt deras position i hierarkin och hur konkurrensbalansen i ligan har påverkats. En analys av ekonomiska rapporter har genomförts för de klubblag som deltagit i den Engelska Premier League säsongerna 2005/2006-2014/2015. Den totala populationen för studien blev 36 lag. En totalundersökning har gjorts där studien använt sig av beräkningar som Herfindahl-Hirschman Index, C5 Ratio och Pearsons korrelationskoefficient. Studien har utgått ifrån regleringsteorin public interest theory, den nyinstitutionella teorin med fokus på den tvingande isomorfismen samt contest theory model för att kunna ge svar på studiens frågeställning. Det kan konstateras att lagen i Premier League förbättrat deras ekonomiska ställning efter att regleringen sattes i kraft. Break-even kravet har tvingat lag att ta mer hänsyn till ekonomin, detta kan ha i kombination med andra faktorer resulterat i en bättre ekonomisk utveckling. Vidare kan det konstateras att konkurrensbalansen har förbättrats överlag mellan lagen men samtidigt har den försämrats mellan topp fem och resterande, det vill säga konkurrensbalansen mellan lagen under topp fem har förbättrats. Det går dock inte att fastställa om den ekonomiska utvecklingen samt konkurrensbalansen förändring beror just på FFP.

This diploma thesis deals with the development of the business plan that will serve the company's management as a basis for implement the introduction of an entirely unique service. The theoretical part deals with the problems of small and medium businesses, subjects of the national economy and the demands of the business plan. The practical part deals with the identification and analysis of the selected company, judging the possible options of implementation of the business plan, including a tipping point.

Antibiotic resistance is a global health concern. Its increasing development is seemingly due to the irresponsible use of antibiotics and their availability. To ensure the correct treatment of patients and avoid unnecessary strain on the individual and society as a whole, it is vital to ensure access to both new and old antibiotics where there is a distinct need. Temocillin is an antibiotic used in the treatment of febrile UTIs. It is currently unavailable in Sweden, although being well-established and proven effective in other European countries. Hence, this report aims to investigate the introduction of temocillin to the Swedish or Scandinavian market in regards to the economic, technical, medical, and regulatory possibilities and barriers. The research is based on literature, internet, and database reviews and empirical data collection through interviews with people of expertise within the fields of antibiotic resistance and concerned aspects. This study emphasizes the great potential of introducing temocillin to Sweden. The evident conclusion drawn is that a production of the antibiotic is not possible in Sweden in the near future. Despite this, an identified supply chain in Europe can enable a role for Sweden as a distribution country. Through a performed break-even analysis, the calculated break-even point and profit margins indicated a low risk of financial loss for a MAH acting as the supplier of temocillin, such as the company Eumedica S.A.. Only 1 % of the Swedish market would have to be covered to break even, and regardless of the estimated volumes of usage upon introduction being either 50 % or 25 % of the total medical need, a profit is likely. In addition, temocillin holds a great medical and social value. However, the obvious obstacle observed is its out-dated documentation. The dossier is of the wrong format, which complicates the regulatory procedure. Thus, this needs to be taken into consideration for an introduction to be possible.

一、研究目的：對於商業性個人健康保險之特性做一廣泛性整理，再藉由 健康保險保單販賣數年後之實際數據，試著去推估純保費與理賠金額達到 收支平衡之年度，並針對各種有關的考慮因素加以分析探討，期能探窺公 司經營之真正盈虧，使保戶的保費負擔合理，也使得公司的經營穩健安全 ，並能獲得合理的利潤，另外也提出有關精算方面應詳加思考的事項，以 供相關者參考。二、研究方法：本研究乃針對商業保險公司販賣個人健康 保險商品之原始資料，運用電腦計算出歷年度之總保費收入、賠款金額、 賠款次數、責任準備金提存之數據，再用時間數列中十種不同的方法，加 以推測出其目前、未來盈虧之軌跡，且依據繳費年度之不同，可探究其各 險種不同之特性。三、研究結果：１、商業性健康保險其續保年度的增加 並未導致道德危險的發生，而理賠件數率的增加逐年增加，使罹病率有逐 年增加的趨勢。２、實支實付型保單會隨著投保年度的增加而提高每件平 均賠款金額，定額給付型保單之理賠呈現穩定狀況。因此，在醫療服務的 消費量中，每件平均賠款金額的增加，大部份乃導因於價格的通貨膨脹。 ３、一年期健康保險保單因續保的執行，在罹病率增加及價格 通貨膨 脹下，終將從盈餘轉為虧損，所以，無可避免，均 須調高保費。 Health Insurence

This work discusses about issues of investment decision, which is crucial for every business. The aim of this thesis was to evaluate the effectiveness of selected investment project. To assess the potential of this investment, was necessary to assess the current status, whether the enterprise has enough resources to finance this intensive investment. Whether the project is not associated with an increase in the financial risk of the company. Then were identified revenues and expeditures of the project.It was finally in the evaluation of the effectiveness of investments carried out an analysis of the risk of the project.

Thesis deals with the relationship of costs and change of production volume. The introduction is characterized by the selected company from South region and in terms of profit, the number of employees and total assets. It is also shown changes in costs, revenues and operating results. There are also counted pointer to speak about cost-effectiveness in business. For example, operating leverage, break-even point, profitability ratios, cost ratio. From the calculations it is clear that the best business results achieved in 2007, while the worst of the venture was in 2008.

Orientador: Cassio Eduardo Lima de Paiva / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-08T04:23:34Z (GMT). No. of bitstreams: 1 RodriguesFilho_Silvio_M.pdf: 3429729 bytes, checksum: 7f6d53cce70fa58663e34d8677056eac (MD5) Previous issue date: 2006 / Resumo: Este estudo identifica o ponto de equilíbrio econômico entre o uso de um Pavimento Flexível ou Rígido em função do nível de tráfego e capacidade de suporte de subleito, relacionado a custo/m2 e taxa de amortização através do dimensionamento do Pavimento Flexível pelo método CBR e do pavimento rígido pelo método da PCA/66. Considera cenários de intervenções nesses pavimentos ao longo de um ciclo de vida de 10 e 40 anos onde os materiais são variados, referenciando as estruturas de pavimento a um mesmo patamar monetário e temporal, através da variável dependente Valor Presente Líquido (VPL). Mostra que quaisquer que sejam os procedimentos de dimensionamento que venham a definir o tipo de estrutura de pavimento a ser adotado em um empreendimento rodoviário, esses devem ser acompanhados de uma análise econômica utilizando-se do conceito de ¿Life Cycle Cost Analysis (LCCA)¿. Como conclusão, é mostrado que deve ser evitado a opção por um tipo de estrutura de pavimento que envolve custo inicial e os custos de intervenções, baseado apenas em seu custo inicial. A simples análise de custo inicial pode não ser a melhor opção ao longo do ciclo de vida de um pavimento sob o ponto de vista do investidor, em função do custo do dinheiro disponível no mercado / Abstract: This study identify the break-even-point between Rigid and Flexible pavement use function of the traffic and subgrade support related to cost/m2 and discount rate, through CBR method of Flexible Pavement Design and PCA/66 Rigid pavement design. Consider intervention scenarios of 10 and 40 years with materials variations referred to the pavement structures of the same monetary and temporal landing through dependent variable Net Present Value (NPV). Show that wherever be the design pavement procedures to define the pavement structure in a roadway enterprise is mandatory to come with an economic analysis using the Life Cycle Cost Analysis (LCCA) conceptions. As a conclusion is showed to be mandatory to avoid option for a pavement structure that involves initial and interventions costs, based only on its initial costs. The simple initial cost analysis couldn¿t be best option over the investor point of view considering the money cost available in the market / Mestrado / Transportes / Mestre em Engenharia Civil

This diploma thesis analyses children's obesity treatment as it is applied in the Oliva children medical institution (ODL), Říčany. Managerial-economical methods were used to evaluate the benefits of the children's obesity therapy. The study hypotheses were that a) the ODL obesity treatment works well and b) the financial results are stable. Based on analysis of incomplete data from 2009, this study found that mean percentage loss of initial weight reached 5.8% (6.1% for boys, 5.6% for girls), a satisfactory result. In order to maximise individual weight loss, the length of one stay should exceed a month (30 days). The second part of the hypothesis, the financial analysis of the weight loss program, was not supported by the data. If economical stability (break even point) is to be achieved, the sanatorium must operate 350 days per year having 163 occupied beds. However, there were only 108 beds available in 2009 and the number of the beds continues to decrease. There are other, external factors that suggest long-term economic difficulties, such as changes in the national health-care system, pending property relations, and difficulties with both salaries and staff. In conclusion, recommendations are offered that can improve the program, given the constraints imposed on it by factors within and without the ODL.

This Master’s thesis is concerned with analysis of Break Even Point in the company called XY s.r.o. On the basis of BEP analysis in relation to evaluation of economic situation by financial analysis I will compose the improvement suggestion of economic situation in the company. Implementation of whole the improvement suggestion will take effect in reduction of company indebtedness, expansion of surplus and prestige of the company.