This diploma thesis deals with a business plan of an internet company. In the first part its main focus lies in theoretical concepts of business start with an emphasis on online marketing. All theoretical aspects from entrepreneurial characteristics through legal forms of business to formalities of a proper business plan are covered. Specific business plan is then being elaborated upon in the practical part. The company would introduce a new kind of video commercial channel via its server where visitors can win prizes which they first select. By watching the commercial, visitors will be included in a raffle. This business idea seems attractive to both the visitors as well as media buyers.

abstract: ABSTRACT Academic literature and industry benchmarking reports were reviewed to determine the way facilities benchmarking reports were perceived in the healthcare industry. Interviews were conducted through a Delphi panel of industry professionals who met experience and other credential requirements. Two separate rounds of interviewing were conducted where each candidate was asked the same questions to determine the current views of benchmarking reports and associated data in the healthcare industry. The questions asked in the second round were developed from the answers to the first-round questions. The research showed the panel preferred changes in the data collection methods as well as changes in the way the data is presented. The need for these changes was unanimous among the members of the panel. The main recommendations among the group were: 1. An interactive method such as a member portal with the ability to customize, run scenarios, and save data is the preferred method. 2. Facilities Management (FM) teams are often not included in the data collection of the benchmark reports. Including FM groups would allow more accuracy and more detailed data resulting in more accurate and in-depth reports. 3. More consistency and “apples to apples” comparisons need to be provided in the reports. More categories and variables need to be added to the reports to offer more in depth comparisons and assessments between buildings. Identifiers to help the users compare the physical condition of their facility to others needs to be included. Suggestions are as follows: a. Facility Condition Index (FCI)- easily available to all participants and allows an idea of the comparison of upkeep and maintenance of their facility to that of others. b. An indicator on whether the comparison buildings are Centers for Medicare and Medicaid Services (CMS) accredited. 4. Gross Square Footage (GSF) is not an accurate assessment on its own. Too many variables are left unidentified to offer an accurate assessment with this method alone. / Dissertation/Thesis / Masters Thesis Construction Management 2020

The gravitational wave observatory and many other large ground-based instruments need to be decoupled from the Earth’s ever-present motion to improve their performance. In such scenarios, inertial sensors which measure the ground motion are necessary, especially those with a high resolution and a large dynamic range. This thesis aims to develop high performance inertial sensors which outperform the commercially available ones in terms of resolution and dynamic range in low frequency down to 0.01 Hz.Inertial sensors essentially consist of two parts: a single-degree-of-freedom mechanism and a transducer which converts mechanical quantities into electrical quantities. In this work, a novel interferometric readout based on homodyne quadrature interferometer is proposed and examined. Experimental results show that its resolution is 1e-11, 1e-12 and 2e-13 m/rtHz at 0.01, 0.1 and 1 Hz respectively. For the mechanical parts, the leaf spring pendulum and Lehman pendulum are used respectively as the restoring springs for the vertical and horizontal inertial sensors. With these, the resonance frequencies are made to 0.26 and 0.11 Hz, respectively. Combined with the interferometric readout, a Vertical Interferometric Inertial Sensor (VINS) and a Horizontal Interferometric Inertial Sensor (HINS) are developed. They are placed together in a vacuum chamber as an inertial unit to measure vertical and horizontal motion.A critical investigation of the developed HINS and VINS is performed. The passive VINS and HINS are compared, firstly, with a commercial seismometer (Guralp 6T) the results showed that they provide equivalent seismograms in frequencies from tides to 10 Hz. Secondly, both simulations and measurements have been conducted in this study, a noise budget of the interferometric readout itself was constructed, which corresponds to the case when the proof-mass of the inertial sensors is blocked. At present, the resolution of the interferometric readout is found to be limited by the photodetector noise from 0.01 to 1 Hz. Moreover, huddle tests were conducted for the inertial units to examine their overall performance. However, extra experiments and simulations are performed and it is found that the resolution identified from the experimental means is worse than that from the simulation. Nevertheless, the mismatch can be reduced by reducing the magnitude of input ground vibration, by reducing undesired inputs and improving the stability of the interferometric readout output signal. / Doctorat en Sciences de l'ingénieur et technologie / info:eu-repo/semantics/nonPublished

Syfte Studien syftar till att identifiera hur informationsdelning, prestationsutvärdering och belöningar har förändrats till följd av utvecklingen i en organisations utvecklade styrprocess. Metod Denna fallstudie tillämpar en kvalitativ forskningsmetod med en kombinerad forskningsansats, där primärdatan har samlats in genom semistrukturerade intervjuer. Därefter har en analys av det empiriska materialet genomförts med utgångspunkt i den teoretiska referensramen, vars resulterat avslutningsvis utgör studiens slutsatser.  Slutsats Det är möjligt att konstatera en tydlig förändring i organisationens hantering av information till följd av den ökade delaktigheten bland medarbetarna. Verksamhetens har övergått från förutbestämda prestationskontrakt baserade på budgeterade resultat, till en prestationsutvärdering baserat på ett holistiskt synsätt. Någon förändring beträffande belöning är inte möjlig att urskilja.

This thesis lies in an analysis of a participative budget realization at the Prague 10 municipal district in a context of deliberative democracy. This is a case study stemming from a qualitative research based on an analysis of key documents and semi- structured interviews. Deliberative and participatory democracy - whose features are the crucial elements in a participatory budgeting process - serve as a theoretical basis of this thesis. In the empirical part the thesis focuses on causes of the participatory budgeting implementation and the laid down methodology approved by the Prague 10 municipal assembly in June 2015. Neither rules for proposal submissions nor the time schedule of the process are omitted. The thesis deals with different phases and the future outlook as well. An integral part of the thesis is the analysis of the actors who played key roles in the process. Apart from the case study the thesis maps the use of the participatory budgeting both abroad and in other Czech towns and cities.

In the field of planning, there is widespread consensus that the mechanisms in which most planners use to engage with the public are ineffective and exclusive. Although there has been much work done on the techniques planners can adopt to reach out to underrepresented segments of the community, few municipalities have adopted them. This thesis seeks to advance the conversation on public participation beyond the mechanisms and into a discussion of why only certain communities are implementing these more progressive, efficient, effective, and equitable measures. By depicting how public participation functions as a system of interconnected paths and feedback loops, the author identifies twelve places in the system (i.e. leverage points) that could make participation more inclusive. The author tested the applicability of the leverage points by applying this Systems Theory framework to two inclusive participation initiatives in Amherst, Massachusetts and Vallejo, California. Through interviews and documentary research, the author found the framework to be effective in conceptualizing how communities become more inclusive and how participatory mechanisms can help shift the roles citizens, public managers, and planners have in the planning process.

As the global population rises, so does the demand for food, feed, fiber, and fuel. Meeting this demand has become increasingly difficult due to the decline in farm labor and challenges associated with the economic viability of agricultural systems. Autonomous agricultural machinery has the potential to mitigate some of major challenges that crop production systems will face. Widespread adoption of autonomous machinery is dependent on two key factors, the cost and environmental impact. The development and adoption of autonomous vehicles will only occur if it is profitable for equipment manufacturers and farmers. As distillate fuel use for crop production increases, fuel efficient operations that minimize greenhouse gas emissions will mitigate the environmental impact of farming.<br><div><br></div><div>The objective of this research was to develop a model to quantify the cost, energy use, and emissions associated with the use of agricultural machinery used for row crop farming. The model calculates the cost of different sized machinery fleets for planting and harvest. Autonomy facilitates swarm farming, and the model can quantify and compare these to human-operated machinery systems.<br></div><div><br></div><div>For an 800-hectare case study farm in the Midwest, with the acreage split evenly between corn and soybeans, the most cost-effective planting machinery fleet was comprised of two autonomous, 56-kW JD 5075E tractors pulling 4-row planters ($40/ha/yr). The most cost-effective fleet used the most fuel (4,327 liters) and produced the most emissions (219,735 grams). For a similar conventional system to complete planting during the same working window, it would require 4 tractors and cost $75/ha/yr. The $35/ha/yr difference between the similar fleets was the value added by autonomy. Current row crop farming trends have shifted towards fewer operators with larger machines and implements. The most cost-effective, single operator machinery set from the database (Case Magnum 200 with a 16-row planter) costs $43/ha/yr more than overall most cost-effective fleet. Total fuel used to complete the planting operation was minimized by using a single John Deere 8320R pulling a 36-row planter. To plant all 800-hectares, the 8320R used 2,528 liters of diesel fuel and produced a combined 44,002 grams of emissions. The JD 5075E was able to minimize cost, but it used the most fuel and produced the most greenhouse gas.<br></div><div><b><br></b></div>

Diplomová práce je zaměřena na oblast rozpočtů ve firmě DATEV.cz s.r.o. V teoretické části práce je rozebrán koncept rozpočetnictví a následně je zařazen do současných teoretických rámců. Analýza problému a současné situace popisuje současný stav finančního plánování ve firmě a analyzuje firmu z pohledu manažerského účetnictví. V kapitole návrhů a přínosů řešení je navržen dlouhodobý finanční rozpočet firmy včetně investičního projektu. Cílem práce je zlepšit rozpočetnictví ve firmě na základě analýzy současné situace s přihlédnutím k současné finanční krizi.

The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.

Capital budgeting is one of the most crucial organisational tools for executing operational, business and corporate strategy. Manufacturing companies derive their profits from fixed assets that also deteriorate over time. This requires them to invest large amounts of capital to both maintain and expand their asset base. A number of studies both historic and recent produce conflicting results on the relationship between capital budgeting practices and financial performance.This study sets out to identify the current capital budgeting practices in the manufacturing/capital intensive companies operating in the South African environment, and determine the relationship between the financial performance and capital budgeting practices. The implications of the type of capital expenditure (i.e. maintenance and expansionary) are also discussed.The study was completed using primary and secondary data. Primary data consisted of capital budgeting practices data in some of the private and state-owned enterprises that was source using a survey questionnaire. The secondary data was sourced from financial statements on the McGregor BFA® database.The major finding of this research study was that, given the sufficient sub-sector analysis, there is a positive relationship between capital budgeting practices and financial performance. There were no specific individual practices that yielded significantly returns. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted