The reasons, why doctoral thesis named ?Competitive advantage based on working capital management during the economical recession period? has been compiled, are indentified as follows: ? Due to existing economical recession there is a deficiency of free foreign capital on the market and the price of capital is rapidly growing. ? There are some companies on the market, which are able to maintain the turnover dynamics and their business results (their ROI ratios) are significantly better than a market average. The two objectives of research have been stipulated: ? To prove whether there is a relation between the value of company?s working capital divided by the total turnover in the current period and the change of company?s turnover in the following period. The change of market value average shall be taken into account. ? To prove whether there is a relation between the company?s most liquid assets (receivables and short-term financial assets) divided by the value of total assets in the current period and company?s ROI ratio in the following period. These objectives have been achieved through extensive theoretical research at first, secondly through evaluation of empirical resources from a survey done based on data from 44 German companies connected with building industry between the years 2004 and 2007 and finally, the analysis and synthesis of these resources. The doctoral thesis clarifies the essential targets of working capital management, methods of company?s working capital optimization and reasons, why effective value of working capital could be seen as a source of company?s competitive advantage during economical recession period. The conclusions have pointed out that there is obvious delay of working capital optimization positive effects onto the company?s turnover dynamics and ROI ratios.

Orientador: Jose Roberto Guimarães / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-07T16:39:23Z (GMT). No. of bitstreams: 1 Machion_AneCarolineGrisolio_M.pdf: 8431121 bytes, checksum: 6a5866ab77e4d74302c23bf3d221b93e (MD5) Previous issue date: 2006 / Resumo: Um dos problemas ambientais urbanos mais graves é a falta de tratamento do esgoto sanitário que, freqüentemente despejado in natura em corpos d¿água, causa danos, por vezes irreversíveis, às reservas de água potável comprometendo e restringindo seu uso. A presente pesquisa tem como objetivos caracterizar os investimentos necessários à construção da Estação Escola de Tratamento de Esgotos da Universidade Estadual de Campinas aplicando-se um método de valoração ambiental e analisar a viabilidade econômica destes investimentos considerando-se o reúso do efluente tratado. A metodologia consiste em caracterizar o objeto de estudo e o seu entorno, construir cenários referentes à qualidade ambiental do rio receptor do efluente da UNICAMP e simular o fluxo de caixa para o cálculo dos indicadores econômicos / Abstract: One of the most serious urban environmental problems is the lack of sanitary wastewater treatment which frequently is discharged in natura in water bodies causing damages, sometimes irreversible, to potable water reservations compromising and restricting their use. The present research has as objectives to characterize the necessary investments for the building of School Wastewater Treatment Plant at State University of Campinas applying a valuation method and to analyze the economical viability of these investments considering the treated effluent reuse. The methodology consists in characterizing the object of study and its surrounding, to build sceneries referring to environmental quality of the receiver river of UNICAMP¿s effluent and to simulate the cash flow for the economic indicators calculation / Mestrado / Saneamento e Ambiente / Mestre em Engenharia Civil

A busca por uma solução comum para os impactos ambientais decorrentes da geração e acúmulo de resíduos sólidos e a condição de exclusão socioeconômica que atinge a uma significativa fatia da população em grandes centros urbanos leva a replicação de um modelo de gestão de resíduos sólidos que tem seu ponto de interseção nas cooperativas de trabalhadores da reciclagem. Alinhado a um contexto de demandas sociais de manutenção econômica, justiça social e preservação ambiental, a gestão compartilhada de resíduos é vista não como prática assistencialista corporativa, mas como oportunidade de negócio e ganhos bilaterais de criação de valor compartilhado. Este é o tema de interesse do presente trabalho, a inclusão socioeconômica veiculada ao aproveitamento de resíduos sólidos. Para isso, desenvolve-se uma pesquisa de base empírica, fundamentada na metodologia de pesquisa-ação, com objetivo de analisar tecnicamente e gerencialmente um projeto que propõe a inclusão socioeconômica por meio do processamento da casca de coco verde. A partir da integração de uma base conceitual e informações de natureza prática obtidas no desenvolvimento do projeto acima referido, assume-se o ganho de conhecimento empírico que possa contribuir com a temática envolvendo a gestão de resíduos sólidos urbanos e a inclusão socioeconômica. A experiência mostrou que disponibilizar tecnologia e ensinar a operar os equipamentos não é suficiente para a sustentação do modelo de gestão compartilhada. É preciso oferecer suporte técnico e gerencial e entender as cooperativas de reciclagem como parte de um fluxo continuo de materiais, de informação, de dinheiro e de pessoas. Conclui-se que é preciso fomentar o desenvolvimento humano através da difusão de conhecimento, levando-o até a cooperativa, mas também permitindo que esse se difunda por ela. / The waste management model could be a solution for two problems: the environmental impacts caused by the generation and accumulation of solid wastes, and socio-economical exclusion. Therefore in a context of social and economic development and environmental preservation, waste shared management is seen not creation of as a corporative assistentialist practice, but as a business opportunity and a win-win creation of shared value. This dissertation concerns the socio-economic inclusion developed coupled with the use of the solids wastes. So an empirical research was based on action-research methodology. The socio-economic inclusion by processing green coconut fiber was analyzed at a technical and managerial point of view. By integrating of a conceptual base and practical information obtained from to project development, empirical knowledge is gained. Contribute with urban solid waste management and socio-economical inclusion. The experience has shown that supply technology and teaching to operate the equipment is not sufficient to support the shared management model. It takes technical and managerial support and understand the recycling cooperatives as part of a continuous flow of materials, information, money and people. We conclude that it is necessary to foster human development through the dissemination of knowledge, leading him to the cooperative, but also allowing that to diffuse through it.

O objetivo desse trabalho foi estudar os métodos de determinação e de estimativa dos teores de fibra da cana-de-açúcar (Saccharum spp.) e de açúcares redutores no caldo de cana, análises de fundamental importância para o cálculo do teor de açúcar total recuperável (ATR), que é o parâmetro que rege o sistema atual de pagamento de cana do CONSECANA. Quanto ao teor de fibra da cana, foi desenvolvido um novo método, modificado do método original da prensa hidráulica, com o objetivo de corrigir o erro decorrente do uso do brix do caldo extraído como estimativa do teor de sólidos solúveis do caldo não extraído na prensagem (caldo residual no bagaço). Esse novo método diferiu significativamente do original, porém correlacionou-se muito bem com este, devido ao fato do brix do caldo extraído no final da prensagem (valor empregado no método modificado) correlacionar-se, com ajuste excelente, com o brix do caldo extraído em toda a prensagem (valor empregado no método original). Por isso, mesmo quando não é feita a medida do brix do caldo extraído no final da prensagem, é possível obter um valor de fibra mais próximo do real através de uma equação de regressão linear que correlaciona o método modificado com o original. Foram também testadas as correlações do teor de fibra da cana com o peso do bolo úmido (PBU) resultante da prensagem, a 250 kgf/cm2, de 500 g de cana desfibrada e homogeneizada; e as correlações do teor de fibra da cana com brix, pol, pureza e AR do caldo. Os parâmetros que melhor se correlacionaram com o teor de fibra da cana foram o brix e a pol do caldo; e os que apresentaram correlação mais fraca foram AR do caldo e PBU. Foram testados também, por regressão linear, os vários métodos possíveis de serem usados para estimativa do teor de fibra da cana. Entre as equações que correlacionam fibra com PBU (atual e antiga do CONSECANA, e a equação elaborada com os dados deste trabalho), a que melhor estimou o teor de fibra da cana foi a equação atual do CONSECANA. Foram testadas as correlações do teor de AR do caldo com pol, brix, pureza e com a diferença brix – pol do caldo, sendo que o parâmetro que melhor se correlacionou com AR foi a pureza, ratificando a metodologia atual do CONSECANA, que emprega esse parâmetro nas suas equações para estimativa do teor de AR no caldo. Entre as equações do CONSECANA, a antiga forneceu uma estimativa do teor de AR bem mais exata do que a equação atual, a qual subestimou-os. No que tange ao teor de fibra, a possibilidade de estimá-lo com base em brix ou em pol resulta na possibilidade de se tabelar o teor de ATR na cana em função do brix ou da pol, atendendo à grande demanda dos fornecedores de cana pela maior simplicidade no sistema de pagamento. / The objective of the present work was to study the methods of determination and estimation of fiber in sugarcane (Saccharum spp.) and reducing sugars (RS) in sugarcane juice. These are the most important analyses to calculate the Recoverable Total Sugar (RTS) which is the parameter that conducts the current system for sugarcane payment of the CONSECANA. Concerning the fiber content of sugarcane, a new method, modified from the original method of the hydraulical press, was developed with the objective of correcting the error resultant of the use of the brix of the extracted juice to estimate the content of soluble solids of the juice not extracted during the pressing (residual juice in the bagasse). This new method differed significantly from the original one. However it presented an accurate correlation with the original method because the brix of the juice extracted at the end of pressing (value took in account in the modified method) presented an excellent adjust of correlation with the brix of the juice extracted during the whole pressing (value took in account in the original method). So, even when the brix of the juice extracted at the end of pressing is not measured, it is possible to get a value of fiber content representative of the real one using an equation of linear regression that correlates the method modified with the original one. Correlations between sugarcane fiber and residual bagasse weight (RBW) resultant of pressing, at 250 kgf/cm2, 500 g of sugarcane sample prepared according to the CONSECANA procedures were tested. Correlations between sugarcane fiber and brix, pol, purity or AR of the sugarcane juice were also tested. The parameters that presented the best correlation with sugarcane fiber were brix and pol of sugarcane juice. The parameters RS and RBW did not present good adjusts of correlation with fiber. Using linear regression analyses some possible methods of estimation of fiber content were tested. Among the equations correlating fiber with RBW (CONSECANA’s current and precedent, and the equation elaborated based on the data of this work), the one that best estimated the sugarcane fiber was the CONSECANA’s current one. Correlations between RS and pol, brix, purity or the difference brix - pol, were also analysed. The parameter that presented the best correlation with RS was purity of sugarcane juice, which is the parameter of CONSECANA’s equation to estimate the RS content in sugarcane juice. CONSECANA’s precedent equation presented a more accurate estimation of RS content than the equation currently in use. CONSECANA’s current equation underestimated the values of RS. As regarding to fiber content, the possibility of estimating it based on brix or pol might result in tables of correlation between RTS and brix or pol. This would simplify the system for sugarcane payment and so satisfy the sugarcane suppliers.

The main aim of the thesis is a detailed economic evaluation of the energy saving measure, which was compared with the original state before the reconstruction. The economic evaluation is based on the physical calculation performed in DEKSoft. The effectiveness of the solution was determined by calculating the discounted payback period based on the estimated energy cost savings in each year of operation and initial investment costs. The work includes the use of a mortgage loan and grant programs as financial resources.

The aim of the thesis is to determine the amount of economic rent for an apartment building in Jindřichův Hradec. Firstly, there is calculated the amount of the running coasts of the apartment house. As follows, the market survey in Jindřichův Hradec reveals the amount of rent in apartments of different sizes and dispositions. From the stated values it is determined the economic rent, which is compared with the real amount of the rent obtained by the owner of the apartment house.

The aim of this work is to create a methodology for creating a strategy to increase the level of automation of manufacturing process. Based on the customer´s requirements, management of manufacturing company, the concept of methodology was developed. The research and design of the necessary tools and procedures to evaluate the feasibility of automation were subsequently carried out. Based on the outputs from the feasibility analysis, rules for the formulation of the automation strategy were established. The method was subsequently applied to the process of the manufacturing company for which an analysis of the feasibility of automation was carried out. Subsequently, recommendations were made for further steps to increase the level of automation, thus proposing a strategy for the company. The methodology created is applicable to companies with discrete batch production that do not have defined the automation strategy yet.

This work solves the problems with taking care of capital goods in the firm Komponenty, a. s. The work is elaborated from the analysis of present situation in the firm, the heed is oriented to the most important areas, especially the organisation and maintenance activity and taking care of assets. The result of the performed analysis is identification of bad spots. Proposal is submitted in the second part of the work in order to solve the problems found by performing the work. At the end economical evaluation of the proposal and statement of assumptions for the applications of the extended work result to firm use is performed.

Searching for savings and lowering costs of economical housing is still very actual topic nowadays. These actions are more affordable with growing energy costs. New development in technology and mass production make using of solar installations more effective and cheaper. By harvesting solar energy we don't have to pollute an environment and we can also stop production of greenhouse gases which cause changing of planetary climate.

The Aim of this diploma thesis has been to analyse the application of the CNC machining centers for the production especially with concentration on accuracy and economical aspect of the machining process. After the study of the literature and making familiar with the production on the CNC machine tool of the type Deco Sigma 20 ( manufacturer, the firm Tornos ) it has been evaluated the technology of the design of the chosen part, its machining accuracy and found out the economical parameters of this machinery for this chosen part as a necessary supposition for securing the correct production in accordance with the requirements of the client. The described process of the technological and economical preparation for the production as well as its checking can be used in future for the proposals of the further similar parts.