Univ., Diss.--Erlangen-Nürnberg, 2000.

Zugl.: Vallendar, WHU - Otto Beisheim School of Management, Diss., 2008

Zugl.: Duisburg, Essen, Universiẗat, Habil.-Schr., 2008.

Master’s thesis is focused on financial controlling which is necessary to keep the liquidity of a company. Firstly, the Master’s thesis presents the theoretical base of the controlling in general. Secondly, the thesis describes on tasks and tools of the financial controlling. Then, financial and controlling analyzes, which were made in the Prvni brnenska strojirna, a.s., are used for the assessment and the suggestions for improvements of the company.

The thesis Controllership in the company Iveco Czech Republic, a.s. is focused on the controllership in theoretical part and in the practical part of the thesis. The theoretical part is described definitions, targets, functions and principles. The theoretical part defines controllership at individual levels and its tools. The practical part includes the introduction the company Iveco Czech Republic, a.s. and the strategic analysis. Subsequently the strategic and operative controlling system of the company is defined. The system include planning, controlling and reporting. The thesis clarifies the position of controller. Next part is focused on the evaluation of controlling process of the company and the definition of suggestions to improvement of the process. At the end of the practical part the main information and recommendations are determined.

Univ., Diss--Mainz, 2000.

The thesis deals with the theme of controlling of development costs in the company Škoda Auto. The work is divided into two main parts. The beginning of this work is focused on theoretical determination of definition of controlling, basic structure, reporting, then issue of cost management and activation of intangible assets is defined. The practical part of the thesis describes the company Škoda Auto and the location of controlling department inside the company. At the end of the work there are analysis of the development cost, conditions for activating and proposal for optimizing methodology to activate the development cost.

Die Anforderungen an eine moderne Verwaltung haben sich in vielfältiger Weise gewandelt. Ging es früher noch allein um den wortlautgetreuen Vollzug des Gesetzes, so stehen heute andere Aspekte im Vordergrund bzw. jedenfalls gleichwertig daneben. Die Kassen der Kommunen sind leer, die Liste der Streichungen von öffentlichen Zuwendungen und der Schließung öffentlicher Einrichtungen wird täglich länger. Der Sparzwang innerhalb der Verwaltungen ist erheblich. Zudem werden in einer modernen Dienstleistungsgesellschaft die Bürger nicht mehr allein als Antragsteller bzw. Adressaten von Verfügungen gesehen. In einem gewandelten Selbstverständnis der Gesellschaft wollen und müssen sich die Verwaltungen zunehmend als Dienstleister etablieren, die, soweit dies der Natur der Sache nach möglich ist, auf die Bedürfnisse der Bürger bestmöglich eingehen sollen. Der Verwirklichung dieser Zwecke – Steigerung von Effizienz, Effektivität und Bürgernähe der Verwaltung – sollen die in die Kommunalgesetze der Länder eingefügten Experimentierklauseln dienen. Mit ihrer Hilfe soll das von der Kommunalen Gemeinschaftsstelle für Verwaltungsvereinfachung konzipierte Neue Steuerungsmodell in die kommunale Praxis umgesetzt werden. Vorbilder dieser neuesten Tendenz der Verwaltungsreform waren ähnliche Ansätze vor allem in den angelsächsischen und skandinavischen Staaten. Kern des Neuen Steuerungsmodells ist es, bisher ausgetretene Pfade des Verwaltungshandelns, die als zu wenig flexibel empfunden wurden, durch anpassungsfähigere Strukturen zu ersetzen. Dazu gehören z.B. die Zusammenführung von Fach- und Ressourcenverantwortung in der Hand des zuständigen Sachbearbeiters, die Vorgabe globaler Budgetansätze zur eigenständigen Verwaltung innerhalb einer Abteilung anstatt der Vorgabe jedes einzelnen Haushaltspostens, die Steuerung der Verwaltungstätigkeit mittels Kontrakten anstelle von Einzeleingriffen seitens des Gemeinderates, die Abflachung von Hierarchien innerhalb der Verwaltung und das Bemühen um mehr Bürgernähe und Wettbewerb. Die vorliegende Arbeit möchte die im Zusammenhang mit der Einführung des Neuen Steuerungsmodells entstehenden grundlegenden rechtlichen Probleme erörtern und einen Versuch zu deren Lösung anbieten. / Demands on a modern administration have changed in multiple ways. Whereas in former times the literal execution of laws was the predominant aspect, other aspects prevail today or stand aside equally. The communities lack money and each day the list of public institutions to close gets longer. Pressure upon the administration to save money is enormous. Furthermore, in a modern service society people are no longer seen just as applicants or addressees of administrative orders. The changed self-understanding of society forces the administration to establish itself as a service unit trying to correspond to the needs of people as good as it can, wherever this deems appropriate. The experimental clauses which have been inserted in the municipal laws of the states (Länder) aim to realize these goals – improvement of efficiency, effectiveness and closeness to people of the administration. With their help, the „Neues Steuerungsmodell“ (New Public Management) as conceived by the municipal centre for simplification of the administration (Kommunale Gemeinschaftsstelle für Verwaltungsvereinfachung) shall be installed in everyday municipal practice. Similar approaches in anglo-saxon and scandinavic countries have been role models for this newest tendency of administrative reforms. It is at the core of the New Public Management to leave the pathes of administrative behaviour which turned out ot be to unflexible and to replace them by more adaptable structures. Being part of this are e.g. the unification of responsibility for the decision itself and for the ressources to execute the decision in the hand of one civil servant, global budgets for self-administration within a department instead of determination of each single expense in the budget, control of the administration by means of contracts rather than by single inter-ventions of the district council, reduction of hirarchy within the administration and the effort for more closeness to people and competition. This thesis aims to discuss the fundamental legal problems arising in connexion with the installation of the New Public Management and tries to offer adequate solutions.

Flexible pavements are layered systems that consist of a sub-grade, sub-base, and the pavement surface layer. Pavement surface layer is a mixture of asphalt binder, coarse, and fine aggregates. The stiffness of asphalt materials is significantly reduced by an increase in temperature. The high heat capacity and the low thermal conductivity of pavement materials result in significant increase in temperature and hence increase in the potential of rutting or permanent deformation in asphalt pavements. Controlling of pavement temperature within a desirable range can be an efficient method to reduce rutting. In this study, the technique of lowering pavement temperature by using a fluid through pipes installed inside the pavement is being investigated. Pavement slabs of hot mix asphalt with and without inserted copper pipe were constructed in the Civil and Environmental Engineering laboratory, and the slabs were tested under high temperature with the Model Mobile Load Simulator 3 (MMLS3). The extraction of heat energy from asphalt pavements was achieved by flowing water through embedded pipe located at 1.5 inches below the surface. This technique resulted in a 10°C decrease in pavement temperature and a reduction of rutting depth from 0.65 inch (significant) to 0.1inch (insignificant). Rut depth and temperature data obtained at different locations along the pavement showed good correlation between surface temperature and rutting depth. The results show that the flowing water through embedded pipes is an effective way to reduce the surface temperature and thus to control rutting depth and prolong the life of pavement.

Hlavním cílem této práce je navrhnout fungování nově zřízeného střediska outsourcingu po stránce ekonomické, popsat metodiku jak postupovat při zadávání požadavku na nákup komponentů, jak plánovat spotřebu nákladů a jak náklady řídit. Práce obsahuje popis podniku, rozdělení typů outsourcingu, plánování nákladů a návrh reportů vhodných k zobrazení hodnocení střediska.