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Submitted in fulfillment of the requirements for the degree of Master of Engineering, Department of Chemical Engineering, Durban University of Technology, Durban, KwaZulu-Natal, South Africa, 2017. . / One of the major effects of socio-economic change due to industrialisation is the generation of industrial wastewater, which requires treatment before being released into the environment. Laboratory-scale aerobic sequencing batch reactors under suspended-growth heterotrophic activated sludge were operated in different aeration configurations to study their effect on the treatment of wastewater generated by a local brewery. The main purpose of this study was to evaluate the performance of the two laboratory-scale aerobic sequencing batch reactors treating brewery wastewater under continuous low-oxygen dosing concentration and cyclic aeration schemes on SBR operation. The characterisation of brewery wastewater was undertaken to assess the physicochemical composition of the wastewater produced from one of the breweries in South Africa (SAB). The data showed distinctive characteristics of brewery wastewater, which coincided with studies previously carried out on characterisation of brewery wastewater. The COD average concentration of the brewery influent was 7100 mg/L, with average pH values of 7. The BOD and the total solids content of the brewery wastewater influent from the facility were both high, implying that the influent was very rich in organic content and its discharge into water-receiving bodies or the municipal treatment plant could have adverse effects. From these results, a need for a competitive treatment technology was clearly highlighted so as to carry out a feasible treatment of the influent for the brewery industry. The aerobic sequencing batch reactors were designed, fabricated and set up for laboratory-scale treatment of wastewater from the brewery for 15 weeks. The performance of the two SBR configurations was determined with reference to COD, BOD, TS, VS and TSS. The experimental results demonstrated that wastewater generated from the breweries can be treated successfully using both aeration configurations. The results obtained indicated that treatment efficiencies in terms of COD and BOD were 94 % and 85 % respectively, for the reactor operated under continuous aeration configuration, while 81 % and 65 % was achieved for the reactor operated in the cyclic aeration scheme. The findings from this study demonstrate that the performance of the reactor operated under the continuous aeration scheme was successful, and showed statistically significant differences from the performance of the reactor operated under cyclic aeration schemes. These findings imply that there is a potential for the equipment, including financial benefit as a result of operating aerobic sequencing batch reactors for treating brewery wastewater under continuous low-oxygen concentration dosing schemes. In this study, it was also established that the maximum COD removal could be reached at an optimum hydraulic retention times of 5 days for both reactors. This was based upon viewing the experimental data; it appeared that the most significant difference in percentage COD removal was for HRTs 3 days and 4 days. Although, due to less percentage COD removal observed from HRTs 5 days till 7 days, it was hence established that the optimum removal of high strength organics in the brewery wastewater could be achieved within 5 days of treatment time. The pH adapted at an average of 7 for all batch experimentations of the study. The temperature maintained an average of 23 oC ambient, throughout the experimental period. These physical parameters ensured that the microbial population was kept healthy, without inhibiting its biological degradation activity. Although, sludge build up was observed in both aerobic SBRs on completion of each batch operation due to solids retention and organic pollutants biodegradation from the brewery wastewater. It was perceived that frequently reseeding both aerobic SBRs, as an alternative to 28 days sludge retention time would enhance the recovery of biomass, thus improving the overall removal of TSS consequently minimising sludge bulking in both reactors. / M

This master's thesis deals with economic analysis of Budweiser Budvar, NC. The aim of this analysis is to assess the economic situation of this brewery since 2007 to 2012. The basic principles and methods of economic analysis are explained in the theoretical part. It means especially methods of financial analysis, such as analysis of the balance sheet and profit and loss statement, financial ratios, economic value added or overall models of vitality of business. The particular economic analysis is performed in the practical part. It includes market analysis and comparison to main competitors. The thesis shows that the profitability of brewery Budweiser Budvar, NC, is below-average, especially if related to figures of its key competitors, on the other hand it is very stable and liquid company.

This dissertation has the ambition to contribute to the understanding of the economic system in Czechoslovakia during the post-war socialist transformation and the subsequent consolidation of the communist regime in the 1950s. The means of knowledge is the state economic plan, which has gradually become one of the key determinants of the Czechoslovak economy after the Second World War. The process of forming a system of state-controlled economy is monitored from the field of view of selected industry - brewing. The importance of the brewing industry consists in the deep-rooted specifics of beer consumption in Czech society. The research focuses on the penetration of post-war national, social and economic transformations through Czechoslovak production and beer consumption. It focuses on the limits of business freedom in brewing industry in the period of the Third Republic, transformation of private enterprise into collective forms of ownership, specifics and detail of the state plan and its formation in the context of crucial domestic political and international events. The results of the dissertation provide information about the mechanism of state economic planning, the development of traditional Czech industry and beer consumption in the period of state socialism, and at the same time provide...

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

No description available.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

In the 19th and 20th centuries, the Czech lands were among the largest hop-growing regions in the world. Hop products became, in the interwar period, one of the crucial agricultural export goods of the Czechoslovak economy. This study aims to draw attention to the process of emergence of cartels in this particular branch of agricultural production. It traces the attempts to organize the industry by means of cartels from their very beginning in the late 19th century until the dissolution of Czechoslovakia in 1938. As a point of departure, it takes the assumption shared by many theoreticians of industrial organization who argue that the given structure of the industry to some extent pre-determines the ways how the cartels emerge and the particular forms they assume. These institutions, however, might in turn reshape the structure of the industry. The analysis indicates that the cartels in the hop industry were essentially 'children of opportunity' and their emergence was rarely correlated with an economic crisis. Even though the industry gave rise also to international collusive structures, the cartels in the hop industry were essentially unstable and weak and in most cases, the attempts to create them failed. Present study challenges the belief, widely held in the scholarship on cartels in the Czech lands,...

The thesis aims to determine the value of equity of the company Únětický pivovar, a. s. as of January 1st, 2014. It does not have a theoretical and practical part as usual. It is a complex unit, in which the concepts and methods are explained straight away. The paper is divided into five main parts. Introduction of company profile is followed by strategic analysis, which deals with analysis of the external potential of beer market and internal potential of the company. The next part, financial analysis, gives a picture of financial results, health and stability of the company and other comparable breweries. The output of the chapter Value drivers is the financial plan, which is crucial for company valuation using the method of discounted cash flow (DCF). The final chapter contains an application of Monte Carlo simulations, which enriches the conclusions by offering probability distribution of the value of the company.

The graduation thesis deals with the use of logistics in the brewery Pivovar Protivín a. s. The paper presents a view of the current situation of Czech breweries in the Czech Republic as well as in the world. It maps the trends of recent years in the brewing industry and shows how Czech breweries have faced up the economic crisis. The results of Pivovar Protivín are presented and compared with the results of Svijany brewery. The distribution of Protivín brewery products is analyzed. Based on the analysis, the time frame of beer delivery to customers is made. Further on, the questions of the packaging management in Protivín brewery are dealt with. Breweries are specific for complex and expensive reverse logistics of returnable packaging. The question whether producing beer in PET bottles would be appropriate for Protivín brewery is studied. Determining the level of services provided for brewery customers is examined. According to the results presented here, the greatest demands on services provided by breweries appeared to be those by the customers in gastronomy sphere. Based on the questionnaire investigation, the standards in providing brewing services were set together. Finally, I suggested possible improvements that should lead to cost savings, greater flexibility of operations and competitive advantages for the Protivín brewery as well as for the whole K Brewery Group.