This diploma thesis looks at the making of business plan for starting a bistro. The thesis is divided into three main chapters. The theoretical part time describes the foundations necessary to develop a business plan. The analytical part focuses on analysis an marketing research. The last proposal part includes the proposal of the business plan for successful establishment of a company.

Tato diplomová práce pojednává o obchodním plánu a jeho konkrétním návrhu na vytvoření nové společnosti Kolumbus Tour Ltd. Jedná se o cestovní kancelář, která bude nabízet ekologické tour do národních parků v Kolumbii. Návrh obchodního plánu je založen na teoretických základech a dále rozvinut a podpořen důkladnou analýzou trhu a výzkumem, který byl za tímto účelem uskutečněn.

In the master’s thesis is presented a draft marketing strategy of entering to new geographic market for the company Kili, s.r.o., which sells materials for the manufacture of furniture, equip interior and construction. The objective of the thesis is to develop a proposal to open a new branch in selected location including a description of the marketing mix. The proposed section will be preceded by a summary of theoretical knowledge and analysis of the contemporary conditions of the company, focusing on internal and external business environment.

The master thesis deals with the proposal of marketing strategy for Dixons Carphone group plc. company, which her primary business is selling consumer electronics and mobile devices. Further in this thesis are described the essential marketing tools, which are applied on analyzed company. Based on gained results from particular analysis the proposals and suggestions are made.

MCom / Department of Business Management / See the attached abstract below

Background: The retail industry is one of the most competitive industries today as the emergence of the e-commerce has put significant pressure on traditional retailers. As price change frequencies have doubled, physical retailers struggle to adapt to online retailers; and as a result, new technologies for price automation such as Electronic Shelf Labels has emerged. However, as new technologies emerge managers and decision-makers need to understand the challenges with introducing novel technologies in workplaces; and what factors affect acceptance of said technology. This is an issue that is of interest as technologies are becoming mandatory in use in contrast to previous decades where they have been voluntary in use.   Purpose: To understand what factors affect employee acceptance of Electronic Shelf Labels in a mandatory environment, and thus shed light on where managers and decision-makers need to put focus when introducing new technologies in business environments.   Method: A descriptive and explanatory research design was chosen for this thesis, combined with a quantitative approach for data collection as well as data analysis. The chosen conceptual model for the thesis was the UTAUT-model upon which the questions of a self-administrated web-survey with close-ended questions was based upon. The survey was answered by employees of a market-leading Scandinavian retailer who today have Electronic Shelf Labels implemented in their stores. A total of 100 respondents answered the survey, and the results were analysed quantitatively through utilizing software such as SPSS Statistics for descriptive statistics and SmartPLS 3 for Structural Equation Modeling.   Results: The results of the SEM-analysis unveiled that the main factors impacting technology acceptance of Electronic Shelf Labels in a mandated environment are facilitating conditions and attitude towards usage. The conceptual model explained 46,4% of the variance of the model which tested the constructs of the original UTAUT-model, with slight modifications. Moreover, the results unveiled that there was a high acceptance of ESL amongst employees, and that there is positive view on the technology and its benefits.    Conclusion: Theoretical, this study contributes in a new conceptual model that explains technology acceptance in mandatory business environments where facilitating conditions and attitude towards usage are the main predictors of technology acceptance. Practically, it suggests that decision-makers and managers need to put effort in ensuring a working infrastructure around a new technology and enough resources so that employees can use the technology properly. Moreover, encouragement of a positive attitude towards a new technology is also of importance – meaning that effort should be put in highlighting the benefits of new technologies pre-implementation and having responsible available that can demonstrate this in the introductory phase of the technology.       Delimitations: The limitations of this study are mainly tied to geographical location, time and sample size. The study only considers the Swedish stores of the Scandinavian retailer that was studied, and the study is restricted in time as it takes into account the technology acceptance of Electronic Shelf Labels under a certain time frame; as a result, it is not longitudinal. Lastly, the sample size of the survey is rather small, even though satisfactory for its intended use. / Bakgrund: Detaljhandeln är en av de mest konkurrenskraftiga industrierna idag, eftersom uppkomsten av e-handel har lagt stort tryck på traditionella återförsäljare. Eftersom prisförändringsfrekvenserna har fördubblats, kämpar de fysiska detaljhandlarna för att anpassa sig till online-återförsäljare, och som ett resultat av detta har nya teknologier för prisautomatisering så som elektroniska prislappar börjat introduceras allt mer. Allt eftersom ny teknik uppstår måste chefer och beslutsfattare förstå utmaningarna med att introducera ny teknik på arbetsplatser, och vilka faktorer som påverkar acceptansen av ny teknik. Detta är ett problem som är av intresse eftersom användandet av ny teknik blir allt mer obligatorisk på dagens arbetsplatser i kontrast till tidigare år där det har varit frivilligt i bruk.   Syfte: Att förstå vilka faktorer som påverkar anställdas acceptans av elektroniska prislappar i en obligatorisk miljö och därmed belysa vad ledare och beslutsfattare behöver lägga fokus på vid införandet av ny teknik.   Metod: En beskrivande och förklarande forskningsdesign valdes för denna avhandling kombinerat med en kvantitativ ansats för datainsamling samt dataanalys. Den teoretiska modellen som valdes var UTAUT-modellen, på vilken frågorna i en självstyrd webbenkät baserades. Enkäten besvarades av anställda hos en marknadsledande skandinavisk återförsäljare som har elektroniska prislappar implementerat i majoriteten av sina butiker i dagsläget. Sammantaget sätt besvarade 100 respondenter undersökningen, varpå resultaten analyserades kvantitativt genom att använda programvara som SPSS Statistics för beskrivande statistik och SmartPLS 3 för strukturell ekvationsmodellering.   Resultat: Resultaten av den strukturella ekvationsmodelleringen avslöjade att de viktigaste faktorerna som påverkar acceptans av elektroniska prislappar i en obligatorisk miljö är underlättande förhållanden samt inställning till användning. Den konceptuella modellen förklarade 46,4% av variansen hos modellen som testade variablerna i den ursprungliga UTAUT-modellen, med vissa modifikationer. Dessutom avslöjade resultaten att acceptansen av ESL var hög bland de anställda, och att det finns en positiv syn på tekniken och dess fördelar.  Slutsats: Teoretisk sätt, bidrar denna studie till en ny konceptuell modell som förklarar teknologiacceptans i obligatoriska affärsmiljöer där underlättande förhållanden och inställning till användning är de viktigaste faktorerna som påverkar teknologiacceptans. Rent praktiskt, föreslår denna studie att beslutsfattare och chefer måste göra ansträngningar för att säkerställa en fungerande infrastruktur kring en ny teknik infinner sig, samt att tillräckliga resurser finns så att anställda kan använda tekniken på ett tillfredsställande sätt. Studien tyder även på att uppmuntran till en positiv inställning gentemot en ny teknik är av betydelse - vilket innebär att insatser bör göras för att belysa fördelarna med ny teknik inför införandet, samt att man har ansvarig personal tillgänglig som kan visa detta i framförallt de inledande faserna av implementation och användning till en början.  Avgränsningar: Gränserna för denna studie är huvudsakligen knutna till geografisk plats, tid och provstorlek. Studien har endast tagit hänsyn till de svenska butikerna i den skandinaviska återförsäljaren som studerades, och studien är tidsbegränsad eftersom det tar hänsyn till teknologisk acceptans av ESL inom en viss tidsram, på så sätt är den inte longitudinell. Slutligen är antalet respondenter av enkäten relativt liten, även om den är tillfredsställande för den avsedda analysen.

Abstracts in English, Afrikaans and Xhosa / Consumers are an important part of business and understanding their behaviour, wants, and needs plays a vital role in the success of any business. This study focussed on the health and fitness industry in South Africa and the consumers making use of their services, as well as the non-users of these services. The primary objective of this study is to develop a consumer typology for health and fitness centres, based on the consumer behaviour of its members. Non-gym member responses were also solicited. A questionnaire was developed and sent out via email and Facebook, using convenience and snowball sampling to gather quantitative data. In total, 209 responses were received of which 98 were gym members and 111 not. Various statistical analyses were conducted on the data. A factor analysis was done to create a more manageable number of variables, while a cluster analysis was done to indicate whether certain profiles existed within the data. Cross-tabulations were carried out on the profiles to identify any significant differences in terms of their consumer behaviour. A T-test was performed to determine whether any differences existed regarding the choice of a specific health and fitness centre, while two binary logistical regressions were done to identify which factors could predict gym membership. The results indicated that two distinct gym member profiles, and two non-gym member profiles, could be identified. / Verbruikers is ʼn belangrike deel van besigheid en ʼn deeglike begrip van hul gedrag, begeertes en behoeftes speel ʼn deurslaggewende rol in die sukses van enige sakeonderneming. Hierdie studie fokus op die gesondheid- en fiksheidbedryf in Suid-Afrika, die verbruikers wat van hierdie dienste gebruik maak, asook dié wat nie daarvan gebruik maak nie. Die hoofoogmerk van hierdie studie is om ʼn verbruikertipologie vir gesondheid- en fiksheidsentrums te ontwikkel op grond van die verbruikersgedrag van die lede. Niegimnasiumlede is ook aangemoedig om deel te neem. ʼn Vraelys is ontwikkel en via e-pos en Facebook versprei. Gerieflikheid- en sneeubalsteekproefneming is gebruik om kwantitatiewe data in te samel. Altesaam 209 response is ontvang, waarvan 98 gimnasiumlede is en 111 nie gimnasiumlede is nie. Verskeie statistiese ontledings van die data is uitgevoer. ʼn Faktorontleding is gedoen om ʼn meer hanteerbare aantal veranderlikes te kry, terwyl trosontleding gebruik is om te bepaal of daar sekere profiele in die data bestaan. Kruistabellerings is op die profiele uitgevoer om enige noemenswaardige verskille ten opsigte van hul verbruikersgedrag te identifiseer. ʼn T-toets is gedoen om te bepaal of daar enige verskille rakende die keuse van ʼn spesifieke gesondheid- en fiksheidsentrum is, terwyl twee binêre logistieke regressies gedoen is om te identifiseer watter faktore gimansiumlidmaatskap kan voorspel. Die resultate het getoon dat twee afsonderlike gimnasiumlidprofiele, en twee nielidprofiele, geïdentifiseer kan word. / Badiriši ke karolo ye bohlokwa ya kgwebo gomme go kwešiša maitshwaro a bona, dihlokwa le dinyakwa go bapala karolo ye bohlokwa katlegong ya kgwebo efe le efe. Nyakišišo ye e lebantše go intasteri ya maphelo le tša boitekanelo ka Afrika Borwa, badiriši bao ba šomišago ditirelo tša yona, le bona bao ba sa šomišego ditirelo tše. Maikemišetšomagolo a nyakišišo ye ke go bopa thaepolotši ya badiriši ba disenthara tša maphelo le tša boitekanelo, go ya ka maitshwaro a badiriši ba maloko a tšona. Dikarabo tša maloko a go se šomiše lefelo la boithobollelo le tšona di kgopetšwe. Lenaneopotšišo le dirilwe gomme le rometšwe ka imeili le Facebook, go šomišwa sešupo sa boiketlo le sa koketšo go kgoboketša datha ya khwalitheithifi. Ka moka, go amogetšwe dikarabo tše 209 tšeo 98 ya tšona e lego ya maloko a lefelo la boithobollelo gomme tše 111 ga se tša maloko. Ditshekatsheko tša go fapana tša dipalopalo di dirilwe godimo ga datha. Tshekatsheko ya dintlha e dirilwe go bopa palo ye e laolegago bonolo ya dintlha, mola tshekatsheko ya sehlopha e dirilwe go laetša ge eba diprofaele tše itšeng di gona ka gare ga datha. Mekgwatshekatsheko ya go fapana e dirilwe godimo ga diprofaele go hlaola diphapano dife le dife tše bohlokwa go ya ka maitshwaro a bona a bodiriši. Teko-T e dirilwe go laetša ge eba go bile le phapano efe le efe mabapi le kgetho ye itšeng ya senthara ya maphelo le boitekanelo, mola dikakanyo tša lotšistiki tša go menagana gabedi di dirilwe go hlaola ntlha yeo e kago bonelapele boleloko bja lefelo la boithobollelo. Dipoelo di laeditše gore diprofaele tše pedi tša go fapana tša maloko a lefelo la boithobollelo, le diprofaele tše pedi tše e sego tša maloko a lefelo la boithobollelo, di ka hlaolwago. / Business Management / M. Com. (Business Management)

No description available.

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. / Financial Accounting / D.Comm.

The thesis focuses on internal management and control systems in connection with operational risk management (ORM) process. The Basel II concept is outlined from the operational risk point of view, incl. methods for capital requirement for operational risk. Consequently, essential regulatory requirements and bank standards for effective management and control systems are specified. ORM tools that are potentially able to capture business environment and internal controls factors (to be regarded within AMA models) are disserted, specially concentrating on key risk indicators. Construction of this ORM tool is designed on a theoretical basis and also on an example related to payment systems. There is an evaluation of advantages, challenges and possible ways to use this method.