В магистерской диссертации рассматриваются теоретические основы управления оборотным капиталом предприятия; представляется экономическая сущность и структура оборотного капитала; указываются источники формирования оборотного капитала предприятия; обосновываются организационные и финансовые решения по повышению эффективности управления оборотным капиталом; оценивается экономический эффект внедрения разработок автора на конкретном предприятии. / The master's thesis deals with the theoretical foundations of enterprise working capital management; It represents the economic essence and structure of working capital; indicated sources of working capital of the enterprise; substantiates organizational and financial solutions to improve the efficiency of working capital management; estimated economic effect of the introduction of the author's research on a particular company.

Целью квалификационной работы является повышение эффективности тренировочного процесса спортсменов в специализированных организациях путем создания индивидуального рациона питания и тренировочного плана для качественного и эффективного обслуживания, увеличения числа клиентов, тем самым способной защитить спортивные организации от финансовых и репутационных рисков, потенциальных резонансов. Задачи ВКР: проанализировать рынок спортивных организаций и существующие программные обеспечения для анализа питательных веществ; разработать пакет моделей системы подсчета калорий и создания индивидуальных планов питания и тренировок; разработать план управления проектом; показать экономическую эффективность проекта. Результаты работы – практическим результатом работы стала разработка концепции информационной поддержки спортивного питания, позволяющая специалистам сделать уникальное предложение клиентам, увеличить их количество, собственные продажи и организации в целом. / The purpose of the qualification work is to increase the effectiveness of the training process of athletes in specialized organizations by creating an individual diet and training plan for high-quality and effective service, increasing the number of clients, thereby able to protect sports organizations from financial and reputational risks, potential resonances. Tasks of the WRC: to analyze the market of sports organizations and existing software for nutrient analysis; to develop a package of models of the calorie counting system and the creation of individual nutrition and training plans; to develop a project management plan; to show the economic efficiency of the project. Results of the work – the practical result of the work was the development of the concept of information support for sports nutrition, which allows specialists to make a unique offer to customers, increase their number, own sales, and organizations.

We are constantly building new roads and are trying to make them safer and more efficient. This thesis has looked into how the benefits and disadvantages has been described with building new roads and specifically bypass roads. The thesis has also explored on how the handling of the citizens have been made from the municipal part and from the side of the Swedish Transport Administration. The analysis in this study has been made with a directed content analysis, this means that the previous scientific research and theories have been used to form the framework used in the coding scheme. Documents from the municipalities and planning documents from the Swedish Transport Administration have been used in the coding scheme. In total 10 documents combined have been analyzed from Skellefteå, Söderköping and Linghem connected to the building of bypass roads in the localities.  The study has shown that in all the localities there are negative effects on the environment, landscape and land that is being used, but in all the cases the Swedish Transport Administration and the municipalities argue that the roads have more positive benefits than negative, the bypass roads lead to a higher traffic safety, less emissions and a better accessibility in the central parts of the localities. Regarding the communications it’s clear that the municipalities prioritize the inhabitants and are constantly working to improve it. The Swedish Transport Administration works with communication in all the stages in the planning process. Both the municipalities and the Swedish Transport Administration describe that they value the public interest higher than the private. But with how the Swedish Transport Administration works with communicative planning it could be concluded that they only follow the necessary steps that they are legally required to.

No / Environmental decisions made by individuals, civil society and the state involve questions of economic efficiency, environmental effectiveness, equity and political legitimacy. These four criteria are constitutive of economic, social and environmental dimensions of sustainable development, which has become the dominant rhetorical device of environmental governance. We discuss the tendency for different strands of social science to focus on particular subsets of the four criteria and argue that such a practice promotes solutions that do not acknowledge the dynamics of scale and the heterogeneity of institutional and historical contexts. We propose a more interdisciplinary approach to understanding environmental decisions that seeks to identify legitimate and context-sensitive institutional solutions producing equitable, efficient and effective outcomes. We examine two examples that illustrate the indivisible and integrated nature of the four criteria in actual environmental decisions. The first example relates to international efforts to reduce greenhouse gas emissions and the second one to local resource management in the UK. We utilise the example to outline a new agenda for future research on environmental governance and decision-making.

The purpose of this study is to examine the factors of economic efficiency embodied in the modern personal airplane and its related services in the United States, with a view to ascertaining the significance of such transportation as a technological factor in the American national economy.

<p>The values politicians relate with public administration are likely to affect the way that they want the public administration to be organised. The purpose of this study is therefore to examine which values Swedish parliamentary parties relate with public administration and more particularly how they emphasise these values.</p><p>The study is conducted as an analysis of theoretically relevant bills that the government party and the parliamentary parties have introduced to the Riksdag, and reports and statements of opinion from the parliamentary committees. The documents are from the Riksdag´s sessions from 2000/01 to 2005/06. After examining the documents the conclusion can be drawn that the value that is most emphasised during the period is legal security. This might mean that legal security will have more influence on the decisions taken about the organisation of Swedish public administration.</p>

There is a need for an efficient adjustment of the energy supply system towards renewable energy resources in the near future. This raises the question whether it is financially efficient to repower an onshore wind turbine or wind farm in operation with respect to specific surrounding conditions? To this purpose, the objective of this Thesis is a quantitative analysis of a wind power project repowering addressing certain legislative parameters, varying economic factors and WT models respectively. To enable this analysis, a case-study considering a number of hypothetical scenarios for repowering a wind farm in Germany has been applied. The scenarios address in particular the widely implemented limitation in overall building heights of 100m depending upon varying economical parameters. Nevertheless, this case-study applies three different WT models whereof one model matches the legislations and the other two models exceed the legislations by a varying degree in order to evaluate a potential productivity growth. The varying economic conditions are represented by a base case projection applying average wind power construction costs and financial rates whereas a best case and worst case projection consider deviating interest rates, capacity factors, investment and O&amp;M costs respectively.   The economic calculations together with the determination of the capacity factor with respect to each WT model are performed by utilising the decision aid tool RETScreen. The results obtained by this case-study show versatile economic and technological performance. WT models of minor size addressing in particular local existing legislation regarding the limitation of overall height which must not exceed 100m are inefficient regardless of varying economic conditions. Exceeding the limitation, WT models provide a significant increase in performance and thus return positive economic results independent of varying economic conditions. The main conclusion is that existing local legislations based on previous considerations from the past but which no longer correspond to the state of technology have to be questioned in general or have to be mitigated by subsidy instruments in order to support a generation shift in technology before the end of life of operational wind farms and thus promptly increase efficiency by repowering.

This thesis seeks to determine whether or not the inclusion of an explicit parody exception would be beneficial for EU trade mark law. The thesis presents all the variables that need to be taken into account in the decision, putting a special emphasis in the importance of considering the negative effects that a hypothetical inclusion can have on the consumers of the parodied reputed trade marks as this variable has been widely disregarded among scholars. Moreover, in this thesis it is considered that an explicit inclusion of the parody exception in EU trade mark law might be recommended for cases of non-commercial expression and mixed expression but not for cases of merely commercial expression.

O presente trabalho teve como proposta a análise sobre a investigação econômica efetuada nos casos de atos de concentração empresarial, no período de 2000 a 2004, dentro do objetivo geral de avaliar o Sistema Brasileiro de Defesa da Concorrência. Procurou-se identificar aspectos que possam caracterizar o padrão e o modo com que são instruídos os processos sobre operações empresariais que são produzidos em razão da Lei 8.884/94. O referencial teórico para a análise foram os conceitos microeconômicos da teoria neoclássica e os da teoria industrial de potencial aplicação à defesa da concorrência. A justificativa para o presente estudo baseou-se no entendimento de que, por um lado, a importância da política de defesa da concorrência é crescente, tendo em vista a expansão freqüente e contínua dos mercados e empresas, o que impõe a necessidade de uma ordem econômica eficaz no papel de preservar a eficiência e o bem-estar econômico dos mercados; por outro lado, pela constatação de que a experiência antitruste brasileira é relativamente recente, pois ainda não se conhece, na prática, como, quais e em que níveis de limitação os conceitos e instrumentos econômicos disponíveis são aplicados no momento de análise dos casos de sua competência. O Guia para Análise Econômica de Atos de Concentração Horizontal, documento oficial do SBDC, foi a referência utilizada para avaliar o método de análise econômica do SBDC, tendo sido comparado com os guias de três das principais legislações antitrustes internacionais, a saber: os Estados Unidos, o Reino Unido e a União Européia. A conclusão geral é de que, a despeito de diversos problemas de aplicação metodológica do ferramental econômico utilizado, o modo de investigação econômica do SBDC não está muito distante daquele das principais agências de defesa da concorrência internacionais. A aplicação de métodos quantitativos como padrão de análise ainda é um desafio para o desenvolvimento da investigação econômica antitruste no Brasil, tendo em vista diversos fatores (estruturais e de natureza teórica) restritivos à sua aplicação. Um dos fatores seriam as limitações relacionadas à obtenção de dados adequados que possam permitir a construção de modelos realistas aos casos examinados e, de forma tempestiva, atender aos prazos legais de análise antitruste. Foram examinados pareceres econômicos realizados pela Secretaria de Acompanhamento Econômico (SEAE) e julgamentos efetuados pelo Conselho Administrativo de Defesa Econômica (CADE) referentes a operações de concentração horizontal. Especificamente, buscou-se identificar o papel da SEAE como órgão de instrução econômica ao CADE e os instrumentos e conceitos utilizados por ambas as agências de defesa da concorrência. Considerando que o contexto econômico cada vez mais é o internacional, o presente trabalho discutiu a estrutura da Política de Defesa da Concorrência Internacional no âmbito dos principais acordos de cooperação internacionais atualmente existentes. Verificou-se que as recomendações da SEAE e boa parte de sua argumentação econômica são acompanhadas pelo CADE, o que sugere admitir que a primeira cumpre o papel de assessoria econômica às atividades de julgamentos antitrustes pelo segundo. / This work proposes to analyze the economic investigation carried out on cases of business concentration, during the period from 2000 to 2004, with the overall objective of evaluating the Brazilian Competition Defense System. It aims to identify aspects that may characterize the pattern and mode through which business operation processes are addressed, as a result of Law 8.884/94. Economic rulings presented by the Secretary for Economic Monitoring (SEAE) were analyzed and judgments (decisions, judgments and deliberations) made by the Administrative Council of Economic Defense (CADE) concerning horizontal concentration operations were verified. Another aim is to specifically identify the role played by SEAE as an economics consulting organ to CADE, as well as the tools and concepts used by both business competition defense agencies. Given the increasingly international context, this work addresses the structure of the international business competition defense policy within the scope of the main international agreements of cooperation currently made. The justification for this study is based, on the one hand, on the understanding of the growing importance of a business competition defense policy, as a result of a frequent and continuous expansion of the market and enterprises - which calls for the need of an effective economic order to preserve efficiency and well-being - and, on the other hand, on the realization that the Brazilian anti trust experience is relatively recent, lacking the practical knowledge of how, which, and at what levels of limitation the economic concepts and tools available are applied when analyzing domestic cases. The theoretical base used for the analysis is the microeconomic concepts of neoclassic and industrial theory with a potential application to business competition defense. The Guideline for Economic Analysis of Horizontal Concentration Acts, an official SBDC document, is the reference used to evaluate the method of economic analysis of SBDC and is compared to the guidelines of three of the main international antitrust legislations, namely, those of USA, UK, and EU. The overall conclusion is that, despite several problems of methodological application of the economic tools applied, the way the economic investigation of SBDC is conducted is not very different from that of the main international competition defense agencies. The application of quantitative methods as a standard of analysis is still a challenge for the development of anti trust economic investigation in Brazil, since several factors (of structural and theoretical nature) limit their use. One of the factors would be the limitations related to obtaining adequate data to allow the creation of realistic models for the cases examined and, in a timely way, be able to meet the legal deadlines of anti trust analysis. It was verified that SEAE recommendations and a considerable portion of its economic rationale are monitored by CADE, what leads to admit that the former performs the role of economic consultant to the latter’ s anti trust decision activities.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-05-23T13:53:44Z No. of bitstreams: 1 Maicon Manoel Benin_.pdf: 865955 bytes, checksum: d383f7c672e1491fee5633da1fedf154 (MD5) / Made available in DSpace on 2017-05-23T13:53:44Z (GMT). No. of bitstreams: 1 Maicon Manoel Benin_.pdf: 865955 bytes, checksum: d383f7c672e1491fee5633da1fedf154 (MD5) Previous issue date: 2017-03-06 / Nenhuma / Nos últimos anos o futebol tem se fortalecido como uma relevante atividade econômica no Brasil. Porém, mesmo movimentando um grande montante de recursos os clubes muitas vezes não são economicamente eficientes nesse processo. A aprovação da Lei 13.155/2015, também chamada de lei do PROFUT, reforça a importância de que os clubes utilizem de forma eficiente seus recursos, exigindo tais práticas em contrapartida do parcelamento de dívidas federais. Assim, esta pesquisa analisa a eficiência econômica relativa em clubes brasileiros de futebol. Trata-se de uma pesquisa descritiva, com abordagem quantitativa. Os dados analisados pertencem aos anos de 2011 a 2015. Aplicando-se a metodologia da Análise Envoltória de Dados determinou-se a eficiência econômica relativa dos 26 clubes brasileiros de futebol que compõem a população. Na análise de eficiência econômica relativa comparando os clubes ano a ano, nove clubes atingiram o escore de 100% no ano de 2011, nove em 2012, 13 em 2013, 15 em 2014 e 12 em 2015. Analisando-se a eficiência econômica relativa dos clubes em todo o período, apenas 13 DMU’s foram consideradas economicamente eficientes. Em ambas as análises as variáveis que mais contribuíram para a obtenção dos escores foram receita operacional líquida, custos operacionais e ativo total (-) ativo imobilizado. Entre as melhorias necessárias destacam-se os aumentos da margem de lucro e do resultado financeiro líquido. Por meio dos resultados encontrados, destaca-se também a dificuldade de os clubes de futebol possuírem recursos estrategicamente relevantes como fonte de vantagem competitiva sustentável, indo de encontro a alguns estudos sobre o tema, assim como a ausência de evidências para afirmar que existe relação estatisticamente significante entre desempenho esportivo e eficiência econômica. / In recent years football has strengthened as a relevant economic activity in Brazil. However, even with a large amount of resources, clubs are often not economically efficient in this process. The approval of Law 13.155/2015, also called the PROFUT law, reinforces the importance of clubs using their resources efficiently, requiring such practices in exchange for federal debt payments. Thus, this research analyzes the relative economic efficiency in Brazilian soccer clubs. It is a descriptive research, with a quantitative approach. The data analyzed belong to the years 2011 to 2015. Applying the Data Envelopment Analysis methodology, the relative economic efficiency of the 26 Brazilian soccer clubs that compose the population was determined. In the analysis of relative economic efficiency comparing clubs year by year, nine clubs reached the 100% score in 2011, nine in 2012, 13 in 2013, 15 in 2014 and 12 in 2015. Analyzing the relative economic efficiency of the clubs throughout the period, only 13 DMUs were considered economically efficient. In both analyzes, the variables that contributed the most to the scores were net operating revenue, operating costs and total assets (-) property, plant and equipment. Among the necessary improvements are the increases in the profit margin and the net financial result. Through the results found, it is also important to note that soccer clubs does not have a source of sustainable competitive advantage, as well as the lack of evidence to affirm that there is a statistically significant relationship between sports performance and economic efficiency.