Inledning: Arbetsintegrerande sociala företag (ASF) fyller många betydelsefulla samhällsfunktioner och deras insatser bidrar till samhällsekonomisk nytta, som dessvärre inte inräknas i det traditionella bokslutet. Det interna bokslutet hos företaget kan visa förlust medan samhället gör en ekonomisk vinst till följd av dess existens. Genom socioekonomiska bokslut kan den samhällsekonomiska nyttan värderas i monetära termer. Syfte: Syftet med vår studie är att genom ett socioekonomiskt bokslut skapa förståelse om hur arbetsintegrerande sociala företag bidrar med samhällsekonomisk nytta samt identifiera vilka externa aktörer som påverkas av dessa, för att slutligen undersöka vilka av de identifierade aktörerna som påverkas minst/mest ekonomiskt av arbetsintegrerande sociala företag. Metod: Denna kvalitativa fallstudie har utförts med en abduktiv forskningsansats. För att upprätta det socioekonomiska bokslutet samt uppfylla studiens syfte har vi genomfört 18 semistrukturerade intervjuer med personer från ett arbetsintegrerande socialt företag. Slutsats: Studiens resultat visar att arbetsintegrerande sociala företag bidrar med samhällsekonomisk nytta genom minskad kontakt med myndigheter, minskad vårdkonsumtion samt upphörande/minskade bidrag, då människor i utanförskap integreras i arbete. De externa aktörer som identifierades var landsting, kommun, Arbetsförmedlingen samt Försäkringskassan. Den aktör som gynnades mest ur ett ekonomiskt perspektiv var landstinget respektive Arbetsförmedlingen som gynnades minst. / Introduction: Work integration social enterprises (WISE) fulfill many important social functions and their efforts contribute to socio-economic benefits, which unfortunately are not included in the traditional final accounts. The internal final accounts of the company can show loss while society makes a financial profit as a result of its existence. The socio-economic benefits can be valued in monetary terms through socio-economic accounts. Purpose: The purpose of our study is to investigate, through a socio-economic account, how WISE contribute with socio-economic benefits and also identify which external actors are affected by them, in order to finally examine which of the identified actors are least/most economically affected by work integration social enterprises.  Method: This qualitative case study has been conducted with an abductive research approach. In order to establish the socio-economic account and to fulfill the purpose of the study, have 18 semi-structured interviews with people from a WISE been conducted. Result: The study’s results show that work integration social enterprises contribute to socio-economic benefits through reduced contact with authorities, reduced healthcare consumption and cessation/reduction of contributions, as peole in exclusion are integrated into work. The identified external actors were county councils, municipalities, the employment service and the Swedish social insurance agency. The actor who benefited the most from an economic perspective was the county council. The employment service benefited the least.

Der Stumpfblättrige Ampfer (Rumex obtusifolius) ist eine häufig auftretende Schadpflanze des Grünlandes. Er verdrängt wertvolle Futtergräser und beeinträchtigt die Grundfutterqualität und Futterkonservierung negativ. Zahlreiche Publikationen beschäftigten sich mit der Botanik und der allgemeinen Schadwirkung, zu den wirtschaftlichen Auswirkungen wurden bisher kaum belastbare Aussagen veröffentlicht. In 2-jährigen Felderhebungen wurden an 3 Standorten in Sachsen und Thüringen zu jeweils 4 Aufwüchsen die Parameter Abundanz, Deckungsgrad, Ertragsanteil, Trockenmasseertrag sowie Futterwert und Inhaltsstoffe von Ampfer in Relation zu Gras bei unterschiedlich starkem Ampferbefall untersucht. Die Erfassung der projektiven Deckung war deutlich besser zur Quantifizierung des Schadauftretens geeignet als die Abundanz. Der Ertragsanteil betrug das 0,69-fache des Ampfer-Deckungsgrades. Der Gesamt-TM-Ertrag wurde bei steigendem Ampferbefall regelmäßig nicht negativ beeinflusst. Die Energiedichte von Ampfer lag rund 25 % unter der der jeweiligen Graskomponente. Aus dem geringeren Trockenmasseertrag und der niedrigeren Energiedichte ergibt sich bei Ampferbekämpfung und Nachsaat ein Potenzial zur Steigerung des Energieertrages der Fläche. In Silierversuchen wurde die Wirkung von verschiedenen Mischungsanteilen von R. obtusifolius auf den Konservierungserfolg von Lolium perenne untersucht. Steigende Ampferanteile wirkten sich negativ auf das Gärsäuremuster der Grassilagen aus und führten zu einem zusätzlichen Rückgang der Energiedichte der anteiligen Ampferkomponente von rund 10 %. Es wurde ein mathematisches Modell entwickelt, mit dem sich auf Basis der Parameter Gesamt-TM-Ertrag des Bestandes, Energiedichte des Grases, dem Ampfer-Deckungsgrad und unter Einbeziehung des Milchpreises der potenziell entgangene Deckungsbeitrag berechnen lässt. Daraus kann für unterschiedliche Kosten-, Ertrags- und Erlössituationen eine flexible wirtschaftliche Schadensschwelle abgeleitet werden. / Docks are one of most frequently arising problem weeds of the permanent grassland. It suppresses valuable fodder grasses and negatively influences the basic fodder quality. Numerous publications concern themselves with botany and the general side-effect; chargeable statements to economic effects were so far however not published. In two-year field collections at three locations in eastern part of Germany the relations between abundances, coverage, yield part, dry matter yield of grass and docks as well as the worth-giving ingredients of both were analyzed. Different recording methods were comparatively evaluated. Estimating or measuring the weed ground cover was more suitable for quantifying the loss in economic value due to presence of Docks then plant counting’s. The proportional yield part of docks can be derived however surely from the percent of ground cover multiplied by 0.69. The total dry matter yield was regularly not affected by raising colonization of Docks. The net energy of docks was 25 % under that from grass. The low dry matter yield and the reduced net energy content of Docks in comparison to grass appearing a potential for raising net energy yield per hectare after controlling the docks and reestablishing the sward. In ensiling studies the effect of rising mixture portions of docks on preservation success of Italian rye grass was examined. It was stated that docks affects the fermenting acid sample negatively and leads to a proportionate decrease of net energy content of the silage feed of approximately 10 %. A mathematical model has been developed, based on entire dry matter yield of the site, net energy content of the grass, ground canopy of docks and milk proceeds. It allows the forecast of non realized income, which could be used in case of removal of docks and recovering gaps with grass comparably to the existing grass. From this point a flexible economical damage threshold can be derived for different costing, yield and proceeds situations.

Made available in DSpace on 2016-04-25T18:39:35Z (GMT). No. of bitstreams: 1 Dalgi Sequeira Santos.pdf: 459515 bytes, checksum: 067388b08d48c23b142f655159808db8 (MD5) Previous issue date: 2010-11-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The objective of this study is to check compliance of the depreciation rates used by the companies, in conformity with the explanatory notes of property, plant and equipment included in their annual reports, with the concept of depreciation described in the Accounting Theory. The depreciation rates suggested by the Brazilian income tax regulation were utilized to compare the depreciation rates used in the balance sheets published. Based on this objective, three questions were raised: (i) is the accounting standard effective in Brazil, as regards depreciation rate, in accordance with the Accounting Theory?; (ii) is the accounting practice followed by the companies, with regard to depreciation rate, consistent with the definitions of the standard?; and (iii) did the new accounting legislation lead to the adoption of depreciation rates different from those recommended by the Tax Authorities? In order to obtain answers to the questions above, three hypotheses were corroborated, namely: (i) I the Brazilian accounting standard is in conformity with the Accounting Theory as regards the concepts of useful life of assets; (ii) II assets submitted to different conditions and systems to explore their benefits will have various economic useful lives. However, in hypothesis III, it is expected that, according to hypotheses I and II, and considering the definition of useful life of assets given by the Accounting Theory, the depreciation rates used be determined in accordance with the useful life of the asset and, therefore, be different, depending on their use and lines of business. Accordingly, for the same asset different depreciation rates will be used in different businesses, which means that not always the depreciation suggested by the Tax Authorities can be adopted as a rule. That hypothesis was refuted, based on the empirical surveys. The research adopted three methods to obtain the necessary information and data: (i) bibliographic research for the theoretical basis; (ii) documental research for surveying the standards in effect; and (iii) empirical research for surveying the data in primary sources / O objetivo deste estudo é verificar a aderência das taxas de depreciação utilizadas pelas empresas, conforme as notas explicativas de ativo imobilizado contidas em seus relatórios anuais, com o conceito de depreciação da Teoria da Contabilidade. Para comparação das taxas de depreciação utilizadas nos balanços publicados, utilizaram-se as taxas de depreciação sugeridas pela legislação brasileira de imposto de renda. Com base neste objetivo, foram levantadas três questões: (i) a norma contábil vigente no Brasil, no tocante à taxa de depreciação, está de acordo com a Teoria Contábil?; (ii) a prática contábil observada nas empresas, no tocante à taxa de depreciação, está coerente com as definições da norma?; e (iii) a nova legislação contábil levou à adoção de taxas de depreciação diferentes das recomendadas pelo Fisco? A fim de obter as respostas às questões anteriores, três hipóteses foram corroboradas, a saber: (i) I a norma brasileira de contabilidade está alinhada com a Teoria da Contabilidade no que se refere aos conceitos de vida útil do ativo; (ii) II ativos submetidos a diferentes condições e regimes de exploração de seus benefícios terão diversas vidas útil-econômicas. No entanto, na hipótese III, espera-se que, de acordo com as hipóteses I e II e considerando a definição de vida útil do ativo dada pela Teoria da Contabilidade, as taxas de depreciação utilizadas sejam estipuladas segundo a vida útil-econômica do ativo e, dessa forma, sejam diferentes conforme seu uso e em diversos ramos de negócios. Assim, para um mesmo ativo, diferentes taxas de depreciação serão utilizadas em negócios diversos, afastando-se da depreciação sugerida pelo Fisco. A referida hipótese foi refutada com base nos levantamentos empíricos. A pesquisa foi empreendida com a utilização de três métodos para obter as informações e os dados necessários: (i) pesquisa bibliográfica para a base teórica; (ii) pesquisa documental para o levantamento das normas vigentes; e (iii) pesquisa empírica para o levantamento dos dados em fonte primária

Interní marketing je dnes aktuálním tématem, kterým se zabývá vedení mnoha firem. Tato práce se zaměřuje na metody, které mohou zlepšit interní marketing firmy a přispět tak k lepší motivaci zaměstnanců. V práci je analyzována současná situace interního marketingu firmy Imcon Electronics v oblastech interní komunikace, motivace a vzdělávání se ve firmě. Cílem této práce je navrhnout způsoby, které by měli zvýšit motivaci zaměstnanců této firmy. Práce přináší bližší pohled na současné praktiky ve společnosti a návrhy, jak lépe motivovat její zaměstnance. Také obsahuje ekonomické zhodnocení, náklady a odhad ekonomického přínosu pro firmu.

Ziel: Entwicklung eines gesundheitsökonomischen Evaluationskonzepts zum Nachweis einer Kostenreduktion unter gleichzeitiger Optimierung des medizinischen Nutzens durch pharmakogenetisches Screening bei Erstdiagnose einer Schizophrenie. Finale Zielsetzung ist die Aufnahme der pharmakogenetischen a priori-Diagnostik für die Indikation Schizophrenie in die GKV-Regelversorgung. Methodik: Basierend auf dem aktuellen Stand gendiagnostischer Forschung sowie der evidenzbasierten Schizophrenietherapie wurde eine prospektive, randomisierte und kontrollierte, dreiarmige, offene, multizentrische Pilotstudie im Paralleldesign über 3 Jahre konzeptioniert. Studienpopulation: 300 Patienten (1:1:1) im Alter von 18 bis 65 Jahren mit erstmaliger F20-Diagnose (ICD-10). Interventionen: pharmakogenetisches Screening und integrierte Versorgung; integrierte Versorgung; Standardversorgung. Die Erhebung des medizinischen Nutzens erfolgt durch Messung des klinischen Outcome bzgl. der patientenrelevanten Endpunkte Mortalität, Morbidität, Lebensqualität und Nebenwirkungen zu definierten Zeitpunkten. Perspektivisch relevante Kosten werden im "piggy back"-Verfahren ermittelt. Ergebnisse: Angesichts zurzeit bestehender Limitationen im deutschen Gesundheitssystem (z.B. unzureichendes intersektorales Schnittstellenmanagement bei der Arzneimittelversorgung und Informationsweitergabe) wird die Integrierte Versorgung als geeignete Versorgungsform für den Nutzennachweis eingestuft. Die Integrierte Versorgung stellt jedoch momentan nicht den allgemeinen Standard der psychiatrischen Patientenversorgung dar. Aus GKV-Perspektive wesentliche Kostentreiber der Schizophrenietherapie sind Rückfälle, Krankenhausaufenthalte, Arbeitslosigkeit und vorzeitige Verrentung. Eine Verringerung der Häufigkeit dieser Parameter könnte z.B. zu einer Reduktion der Erstjahres-Behandlungskosten (zurzeit ca. 30% der Gesamtkosten) führen. Die Kosten-Effektivitäts-Analyse erweist sich als Studienform mit der geringsten Anfälligkeit für Bias und Confounder. Trotz einer vergleichsweise hohen externen Validität ist das Studiensetting nicht uneingeschränkt übertragbar auf die Versorgungsrealität des deutschen Gesundheitssystems. Es existiert aktuell keine generelle Empfehlung für den Einsatz der Gendiagnostik zur Steuerung der Arzneimitteltherapie in Psychiatrie. Ebenso hat die integrierte Versorgung bisher keinen umfassenden Einzug in den psychiatrischen Behandlungsalltag gefunden, so dass die beschriebenen Limitationen einen positiven Nutzennachweis erschweren. Dennoch ist das Konzept als praktisch umsetzbar zu bewerten. Schlussfolgerung: Bei dieser Faktenlage ist das Interesse der GKV an der Veranlassung einer gesundheitsökonomischen Evaluation mit dem Ziel einer Erstattungsfähigkeit des a priori durchgeführten pharmakogenetischen Screenings bei Schizophrenie als eher gering einzustufen. Jedoch lassen das Update der S3-Praxisleitlinie mit dem Einbezug der strukturierten u. integrierten Versorgung sowie der Aktionsplan „Individualisierte Medizin“ des Bundesforschungsministeriums auf eine Fokussierung auf diese Fragestellung und veränderte Interessenlage bzgl. der Initiierung der Pilotstudie hoffen. Weitere Forschungstätigkeit sowie die praktische Erprobung neuer gendiagnostischen Verfahren sind, basierend auf versorgungsbezogenen Pilotstudien wie der hier konzeptionierten, fachübergreifend erforderlich, um die Relevanz der Methodik für den psychiatrischen Versorgungsalltag zu belegen. / Purpose: Development of a health-economic investigation method to study whether a cost reduction under concurrent optimisation of the medical use exists by using pharmacogenetic a- priori- screening with first diagnosis of a schizophrenia. Final objective is the reimbursement of pharmacogenetic diagnostics for the indication schizophrenia in the German health statutory insurance (GKV). Methods: A prospective, randomised and controlled, 3-armed, parallel, open, multicentre pilot study with a duration of 3 years was designed based on the actual status of genetic-diagnostic research as well as the evidence-based therapy of schizophrenia. Study population: 300 patients (1:1:1) aged 18 to 65 years with initial F20 diagnosis (ICD-10). Interventions: pharmacogenetic screening and integrated care; integrated care; standard care. For evaluation of the medical benefit the clinical outcome is measured at defined times with regard to the patients' relevant endpoints mortality, morbidity, quality of life and side effects. In perspective relevant costs are determined by "piggy back" procedure. Results: In view of actually existing limitations within the German health system (e.g., insufficient intersectional medication and information management) the integrated care is considered being a suitable setting to demonstrate the advantage of using pharmacogenetic screening. Nevertheless, the integrated care does not show the general standard of the psychiatric patient's care at the moment. From GKV perspective essential cost drivers of schizophrenia therapy are relapses, hospital stays, unemployment and untimely superannuation. Diminishing the rate of these parametres could lead, e.g., to a reduction of the first year medical costs (at the moment approx. 30% of the total expenses). The cost-effectiveness analysis seems to be the study form with the slightest susceptibility to bias and confounding. In spite of a relatively high external validity the study setting is not unconditionally transferable to the German health system. Currently no general recommendation exists for the application of the genetic diagnostics to manage medication therapy in psychiatry. Up to now also the integrated care has not found a comprehensive entry in psychiatric practice, so that the described limitations are complicating a positive use proof. Nevertheless, the investigational concept can be regarded as feasible. Conclusion: Based on the existing situation the GKV's interest in performing a health-economic evaluation, which is focussed on the reimbursement of pharmacogenetic a priori-diagnostics in schizophrenia, is considered to be low. However, the situation may change in view of the expected update of the S3-practise guideline with the focus on structured and integrated care as well as the action plan „individualised medicine“ of the German federal research ministry. Thus, there is hope for changing interests in a pilot study. Based on care-related pilot studies as presented here, further research activities and practical testing of recent gene diagnostic procedures are necessary to demonstrate the relevance of the methodology for psychiatric practice.

The main aim of this work is to carry out analysis of programmes of direct support for small and middle-sized companies offered by the state, European Union and commercial sphere, also description of process of acquision of support in chosen company and evaluation of the benefits in factual company. To support small and middle-sized companies is sensible and pragmatic because this segment is an importand part of the development of national economy, increases employment, cocreates healthy business environment and therefore develops each village, town and region. The support is related to efficient and stable companies only. The operational programmes help small and middle-sized companies to dynamize their growth and development, they are not dedicated to saving companies with problems.

<div>This research analyzes over 60,000 awarded highway contracts from 18 states throughout the United States. Analysis was performed on the state and aggregate level. The contracts were awarded from the years 2008 through 2018. Statistical analysis utilizing Pearson's Correlation and Ordinary Least Squares regression for each sample was performed to identify each variables relationship between the budget and awarded values.</div><div>The research examined effects of economic indicators, contractor descriptors and yearly/seasonal adjustments These variables included DBE Participation Goal, Number of Bidders, Project Dollar Value, Project Duration, Unemployment Rate, S&P 500 Index, Volatility Index, quarter, and year of project award. The results were examined by using a combination of simple statistical summaries and econometric coefficients called a cost vector. <br></div><div>Summary statistics observed Bid Difference at 8.5% below the Engineer's Estimate. The study observed DBE Participation Goals averaged 3.74% of the value of contracts, with an observed average of 4.5 bidders per contract. <br></div><div>The research determined that 55% of observed states had a positive significant correlation with DBE Participation Goal and Bid Difference. This correlation translated to nearly $80 million in additional cost. In addition, the research determined that all 19 groups in this study had a negative significant correlation with the Number of Bidders. The correlation translated to a savings of nearly $500 million. <br></div>