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361	Stanovení hodnoty podniku výnosovou metodou / Valuation of the Firm by Using Income Capitalization Approach Fidrichová, Lenka January 2016 (has links) This master thesis deals with the estimation of objectified value of company using income – based valuation methods at 01.01.2015. This work has two parts, the first part describes theoretical principles. The second part includes strategic and financial analysis, analysis and forecast of the value drivers and financial plan. The valuation of the company is based on Discounted Cashflow method and Economic Value Added method. Determination of value is made at the date 01.01.2015. Determination od value is made for internal needs of the company.
362	Stanovení hodnoty podniku / Valuation of the Firm Pyszko, Urszula January 2016 (has links) This diploma thesis deals with the estimation of objectified value of the ANTICOR Bohemia s.r.o. by using income-based methods at 31. 12. 2014. This company is based in Ostrava-Nová Bělá and its job is to sell wiring materials. The work is divided into two parts, the first part is devoted to theoretical knowledge. Furthermore, strategic and financial analysis, analysis and forecast of the value drivers and financial plan is done. The valuation is based on Discounted Cash flow method and Economic Value Added method.
363	Stanovení hodnoty podniku / Valuation of the Company Balášová, Silvie January 2016 (has links) This diploma thesis is focused on determining the value of the Isolit Bravo spol. s r.o. company by using income-based methods to 31. 12. 2014. The value is estimated according to the Discounted Cashflow method and Economic Value Added method.
364	Методика учета и анализа расходов на интеллектуальный капитал промышленного предприятия : магистерская диссертация / Methods for accounting and analysis of expenses for the intellectual capital of an industrial enterprise Фокова, Д. А., Fokova, D. A. January 2022 (has links) Методика учета и анализа расходов на интеллектуальный капитал может являться одним из конкурентных преимуществ промышленных предприятий выполняющих. Целью магистерской диссертации является разработка методических аспектов учета и анализа интеллектуального капитала в бухгалтерской и управленческой отчетности промышленного предприятия. В работе рассматриваются методические положения по эффективному управлению нематериальными ресурсами предприятий. В качестве источников использовалась научно-исследовательская и методическая литература, нормативно-правовые акты и финансовая отчетность организаций в открытом доступе. В магистерской диссертации был предложен методический подход к учету и анализу расходов на интеллектуальный капитал промышленного предприятия. Чем лучше компания использует потенциал, тем выше интеллектуальный коэффициент добавленной стоимости данного предприятия, что позволит руководителям и менеджерам увидеть более полную информацию о предприятии. Предложенные направления анализа расходов отражают 3 показателя для каждого из элементов интеллектуального капитала, рассмотрены способы их расчета и допустимые нормативные значения. / The methods for accounting and analyzing the costs of intellectual capital can be one of the competitive advantages of industrial enterprises performing. The purpose of the master's thesis is to develop methodical aspects of accounting and analysis of intellectual capital in the accounting and management reporting of an industrial enterprise. The paper discusses the methodical provisions for the effective management of intangible resources of enterprises. As sources, research and methodical literature, legal acts and financial statements of organizations in the public domain were used. In the master's thesis, a methodical approach was proposed to the accounting and analysis of the costs of the intellectual capital of an industrial enterprise. The better the company uses the potential, the higher the intellectual value added factor of this enterprise, which will allow managers and managers to see more complete information about the enterprise. The proposed directions for the analysis of expenses reflect 3 indicators for each of the elements of intellectual capital, the methods of their calculation and acceptable standard values are considered. УПРАВЛЕНЧЕСКИЙ УЧЕТ MASTER'S THESIS INTELLECTUAL CAPITAL MANAGEMENT ACCOUNTING
365	Wertzumessung für Öffentliche Bibliotheken / Einwohner und Politiker monetarisieren den Wert der Stadtbibliothek Melle Koop, Ulrike 02 August 2017 (has links) Ziel dieser Arbeit ist die Ermittlung des ökonomischen Wertes einer Öffentlichen Bibliothek in einer deutschen Mittelstadt. Dabei werden die Wertschätzung beeinflussende Faktoren identifiziert und die Einschätzungen der Bevölkerung (Bibliotheksnutzer und Nicht-Nutzer) mit der der politischen und administrativen Vertreter kontrastiert. Im theoretischen Teil wird der Forschungsstand zur Wert- und Wirkungsmessung dargelegt und in den Kontext der wirkungsorientierten Verwaltungsführung gestellt. Außerdem wird das Konzept der Lebensstile erläutert. Im empirischen Hauptteil wird eine schriftliche Befragung zur ökonomischen Wertschätzung der Stadtbibliothek Melle ausgewertet. Zwei parallele Umfragen richteten sich zum einen an Einwohner der Stadt Melle und zum anderen an politische und administrative Vertreter. Neben der ökonomischen Wertzumessung, ausgedrückt als Zahlungsbereitschaft (Anwendung der Kontingenten Bewertungsmethode), stehen die Aspekte Lebensstil-Typen nach Gunnar Otte, Bibliotheksnutzung, sowie die Stellung im Familien-/Lebenszyklus als beeinflussende Faktoren im Mittelpunkt der Auswertung. Die geäußerten Zahlungsbereitschaften der Bevölkerung und der Politiker werden verglichen. Es wird eine Relation von Zahlungsbereitschaft zu „Ergebnis je Einwohner“ (finanzbuchhalterische Kennzahl) als Indikator für die Wertschätzung gebildet. / The aim of this study is to determine the economic value of a public library in a medium-sized town in Germany. The factors influencing the value must first be identified and the population’s (both library users and non-users) appreciation must be compared with those of their political and administrative representatives. In the theoretical section of this study the current state of research in value and impact assessment will be explained and presented within the context of impact-oriented administration (New Public Management). The concept of lifestyles will also be explained. The main, empirical section of the study concentrates on the assessment of a written questionnaire (mail survey) on the economic value of the Melle Public Library. Two parallel questionnaires were conducted; one for the population of the city of Melle and one for their political and administrative agents. In addition to the economic rating of the library, expressed as willingness-to-pay (under application of the contingent valuation method) at the core of the assessment, the analysis focuses on the aspects of lifestyle types according to Gunnar Otte, library use and position within the family or life cycle as influencing factors. The expressed willingness-to-pay of the population will be directly compared with that of the politicians. A ratio of willingness-to-pay and the result-per-resident (an economic value) will be generated and thereby an indicator of value determined. Öffentliche Bibliothek Deutschland Wirkungsermittlung Wert Ökonomischer Wert Kontingente Bewertungsmethode Zahlungsbereitschaft Lebensstil Bibliotheksnutzung Nicht-Nutzung Politiker Public Library Germany Impact Assessment Value Economic Value Contingent Valuation Method Willingness-to-pay Lifestyle Library Use Non-Use Politicans 027 Allgemeine Bibliotheken und Archive AN 69300 AN 70400 AN 77500 ddc:027 ddc:020
366	Desarrollo de un modelo que permita el diagnóstico en la aportación de valor de la infraestructura de Tecnologías de la Información (TI). Miñana Terol, José Luis 26 February 2025 (has links) [ES] La presente tesis doctoral desarrolla un modelo para diagnosticar que valor puede aportar la infraestructura de tecnologías de la información a las empresas. Su objetivo principal es ofrecer herramientas que ayuden a mejorar la toma de decisiones sobre la inversión y explotación de tecnologías de la información, considerando sobre todo el impacto qu tienen en la generación de valor. Para ello, se basa en el análisis de diversos autores clave en la materia y en la aplicación del modelo propuesto en el sector Textil-Hogar de la Comunidad Valenciana. El modelo teórico planteado se construye sobre la idea de que la infraestructura de tecnologías de la información debe evaluarse en función del esfuerzo realizado por las empresas en cada una de las actividades de la cadena de valor de Porter. Posteriormente, se realiza una comparación, combinando técnicas de análisis cuantitativo y cualitativo, con datos obtenidos a partir de encuestas y bases de datos. A través de este proceso, se examinan hipótesis como la existencia de una relación entre la inversión en tecnologías de la información y la capacidad de creación de valor de la empresa, así como el impacto de dirigir estos esfuerzos hacia actividades críticas dentro de su sector. Los resultados de la investigación muestran que las empresas que gestionan estratégicamente su infraestructura tecnológica pueden mejorar su competitividad y generar un mayor valor. Se destaca la importancia de una adecuada planificación y asignación de recursos, ya que no toda inversión en tecnologías de la información garantiza automáticamente una mejora en el rendimiento empresarial. La tesis concluye que la combinación de metodologías cualitativas y cuantitativas permite obtener una visión más precisa del papel de la I en la creación de valor y ofrece un marco de referencia útil para la toma de decisiones en este ámbito. / [EN] This thesis develops a model for diagnosing the value contribution of Information Technology (IT) infrastructure in companies. Its main objective is to provide tools that help improve decision-making regarding IT investment and utilization, considering its impact on value creation. To achieve this, the research builds on the analysis of key authors in the field and applies the proposed model to the Home Textile sector in the Valencian Community. The theoretical model is based on the idea that IT infrastructure should be evaluated according to the effort made by companies in each of the activities within Porter’s value chain. An empirical validation is then carried out using a combination of quantitative and qualitative analysis techniques, with data obtained from surveys and databases. Through this process, hypotheses are examined, such as the existence of a relationship between IT investment and a company's value creation capacity, as well as the impact of directing these efforts toward critical activities within its sector. The research results show that companies that strategically manage their IT infrastructure can enhance their competitiveness and generate greater value. However, the study emphasizes the importance of proper planning and resource allocation, as not all IT investments automatically lead to improved business performance. The thesis concludes that combining qualitative and quantitative methodologies provides a more accurate view of IT’s role in value creation and offers a useful framework for decision-making in this field. / Miñana Terol, JL. (2001). Desarrollo de un modelo que permita el diagnóstico en la aportación de valor de la infraestructura de Tecnologías de la Información (TI) [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/214837 Tecnologías de la Información (TI) Transformación digital Valor Económico Añadido (EVA) Competitividad empresarial Cadena de valor de Porter Decision making Porter’s value chain Business competitiveness Strategic IT management Economic Value Added (EVA) IT Performance Measurement Digital transformation Business strategy Information technology infrastructure IT Resource Optimization
367	Analýza ekonomické výkonnosti podniku TRW Volant a. s. / Analysis of the economic efficiency of the company TRW Volant Inc. Chlebečková, Eva January 2008 (has links) Diploma thesis deals with evaluation of the economic situation of the company TRW Volant Inc. in the years 2003 -- 2007 and assessment of its financial health by analysing the chosen economic indicators. There are shortly described the individual phases of financial analysis as a basic instrument of the economic analysis in the theoretical part and there are also explained some basic terms. The practical part is focused on further identification of the company and the branch where it operates in, and also on aplication of theoretical analyses by means of mathematic calculation and graphic comparison. For the analysis purposes I used f.e. ratio indexes from the sphere of profitability, liquidity, structure of capital, activity and capital market, value index EVA, chosen bankruptcy and financial standing models, Du Pont's pyramidal decomposition etc. One of the component parts is also comparison of the analysed company with an average of the branch.
368	Finanční analýza společnosti T-Mobile Czech Republic a.s. / Financial analysis of T-Mobile Czech Republic a.s. Čižmáriková, Jitka January 2008 (has links) The purpose of this diploma theses is to demonstrate the comprehensive view on the "financial health" of T-Mobile Czech Republic a.s. through the financial analysis process between year 2003 and 2007 from the position of the external user. The theoretic part of this theses is focused on the brief history, definition and principle of the financial analysis, then on users of the financial analysis and information sources for its realization including the pointing out the limitation of predicative abilities of the accounting data. Understanding of the traditional but also new methods, which are applied within the financial analysis (including the methods of intercompany comparison), is another part of the theoretic definition of the financial analysis. The practical part of the theses deals with the characteristics of T-Mobile company and with processing of the strategic analysis, which put us closer to the outside and inside surroundings of the analysed firm. It is followed by processing of the financial analysis of T-Mobile company (including comparison with its competitors), comments and evaluation of findings and results (including their comparison, where it is possible, with standard (recommended) values or with the "branch average values") and by pointing out strenghts and weaknesses of operations of the analysed company.
369	Hodnocení finanční situace podniku a návrhy na její zlepšení / Evaluation of the Financial Situation in the Firm and Proposals to its Improvement Dvořáková, Martina January 2008 (has links) This diploma work assess the financial health of the company in the years 2002–2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in the following years.
370	Oceanographic Considerations for the Management and Protection of Surfing Breaks Scarfe, Bradley Edward January 2008 (has links) Although the physical characteristics of surfing breaks are well described in the literature, there is little specific research on surfing and coastal management. Such research is required because coastal engineering has had significant impacts to surfing breaks, both positive and negative. Strategic planning and environmental impact assessment methods, a central tenet of integrated coastal zone management (ICZM), are recommended by this thesis to maximise surfing amenities. The research reported here identifies key oceanographic considerations required for ICZM around surfing breaks including: surfing wave parameters; surfing break components; relationship between surfer skill, surfing manoeuvre type and wave parameters; wind effects on waves; currents; geomorphic surfing break categorisation; beach-state and morphology; and offshore wave transformations. Key coastal activities that can have impacts to surfing breaks are identified. Environmental data types to consider during coastal studies around surfing breaks are presented and geographic information systems (GIS) are used to manage and interpret such information. To monitor surfing breaks, a shallow water multibeam echo sounding system was utilised and a RTK GPS water level correction and hydrographic GIS methodology developed. Including surfing in coastal management requires coastal engineering solutions that incorporate surfing. As an example, the efficacy of the artificial surfing reef (ASR) at Mount Maunganui, New Zealand, was evaluated. GIS, multibeam echo soundings, oceanographic measurements, photography, and wave modelling were all applied to monitor sea floor morphology around the reef. Results showed that the beach-state has more cellular circulation since the reef was installed, and a groin effect on the offshore bar was caused by the structure within the monitoring period, trapping sediment updrift and eroding sediment downdrift. No identifiable shoreline salient was observed. Landward of the reef, a scour hole ~3 times the surface area of the reef has formed. The current literature on ASRs has primarily focused on reef shape and its role in creating surfing waves. However, this study suggests that impacts to the offshore bar, beach-state, scour hole and surf zone hydrodynamics should all be included in future surfing reef designs. More real world reef studies, including ongoing monitoring of existing surfing reefs are required to validate theoretical concepts in the published literature. Aramoana Beach Dunedin (New Zealand) ArcGIS ArcSDE artificial surfing reef backscatter Baseline Data Collection bathymetry bathymetric surveying beach morphodynamics beach-state and morphology breaking wave height coastal engineering coastal environment coastal management coastal monitoring coastal processes coastal structures currents economic value EIA environmental data management environmental impact assessment geographic information systems geoid geomorphic surfing break categorisation GIS groin hydrodynamic modelling hydrographic surveying hydrography ICZM incline plane modelling integrated coastal zone management Main Beach Mount Maunganui (New Zealand) Manu Bay Boat Ramp Raglan (New Zealand) measuring water levels morphological coupling multibeam echo soundings oceanography offshore wave transformations Palm Beach Reefs Gold Coast (Australia) RTK GPS salient surf zone hydrodynamics surfing break components surfing reefs surfing tourism surfing wave climate surfing wave parameters Tay Street Mount Maunganui (New Zealand) wave breaking intensity wave climate wave focusing wave modelling wave peel angle wave section length wind effects on waves

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