The diploma thesis deals with the application of selected mathematical and statistical methods in the development of economic software for KPS Metal a. s. The proposed program is created in Microsoft Office Excel using the programming language Visual Basic. On the basic of the results of financial analysis of economic indicators are proposals recommendations for improving the current state of the company.

The thesis concems about investments and their effectiveness. The goal of the thesis is to find out whether it is worth to make the investment. The project deals with the reconstruction of a public cultural house in which three new apartments are build into. Cost of reconstruction, rental rates will be quantified and then mortage loan will be determined. This information wil be used for further calculations and the result will be an evaluation of the investment. The result of this work is to determine if the investment is really effective.

The thesis convey the information about creation of technology for the production of a part assigned by the company Frentech Aerospace s.r.o. The teoretical part is focused on analysis to problematic of machining. The practical part describes production of given part now and proposal new production plan also with tool management. The conclusion of thesis is devoted to economical evaluation of both production plans.

This master’s thesis’ objective is to assess the economical situation of the specific company. There are used methods of financial and economical analysis to examination of a proposal in this thesis. The first part of the thesis comprises theoretical fundamentals of the financial and economical analysis. The next part represents application of financial and economical analysis methods to assess the economical situation of the specific company. Summary gathers the general economical situation of the specific company and proposals to its improvement.

This master’s thesis’ objective is to analyze the economical situation of the specific company LIPAN A EURO, a.s. There are used methods of financial and economical analysis to examination of a proposal in this thesis. The first part of the thesis comprises theoretical fundamentals of the financial and economical analysis. The next part represents application of financial and economical analysis methods to assess the economical situation of the specific company. Summary gathers the general economical situation of the specific company and proposals to its improvement.

Remanufacturing is the process of collecting end-of-life products from customers and then being dissembled, reprocessed and reassembled to create new products to meet the customers’ needs. The economic viability of the implementation of a remanufacturing strategy has being shown among many companies in the automobile industry. Also, the economic profitability of the remanufacturing process has been proven in many industrial case studies. Cummins Scania XPI Manufacturing in Södertälje considers implementing a remanufacturing process for their returned components, but there is a lack of a foundation of whether this process will provide an economic profitability or not. In order to decide whether the remanufacturing is profitable for the company, there are some factors to consider. This research aims to identify the reasons behind implementing a remanufacturing process and the factors that affect the economical profitability of it. In order to answer the research questions, a theoretical investigation as well as several interviews with Cummins Scania XPI Manufacturing in Södertälje and Cummins XPJ in Mexico has been done. The aim with the interviews with Cummins Scania XPI in Södertälje was to identify what factors they want to consider when determining whether the remanufacturing process can be economic beneficial for them. The interview with Cummins XPJ was done in order to get an understanding how their remanufacturing process work. The result shows that there can be three main reasons behind implementing a remanufacturing process: economic benefits, environmental benefits as well as legislation. When it comes to the considered factors when implementing the remanufacturing process, the reverse logistic with the aim to remanufacture is important to consider since the remanufacturing is a fundamental process of it. Thereafter the possible factors that can be occurred are one-time costs such as prices of machines, fixed costs such as operators’ costs and where to implement the process. The results of this research provide a possibility for companies to determine whether the remanufacturing process is economically profitable for them.

Market economic values have for the last decades been given an increasing role with the establishment of financial institutes and global organisations with a capitalistic focus as a consequence. As a counter reaction, the concept of sustainable development has emerged complementing the economic focus with environmental and social aspects. However, there are still challenges on how to make balanced decisions based on all three view points and consequently the decision makers still primarily reside to the established tangible financial data. Within the industrial setting there is no difference. The manufacturing system design is based on multiple criteria and requirements, but commonly the final investment decision is primarily based on what can be financially justified. Longterm solutions probably lies in combining the tangible economy with the less tangible soft values that cannot be valued in monetary means. Therefore, to find this sweet spot, the purpose of this research is to in-depth investigate the world of economy, but from an engineers' point of view. A financial analysis is done to understand the economical components and how these are related to the manufacturing system. Furthermore, to connect cost with contributed value of the manufacturing system, a holistic business value chain analysis is done to ensure that less tangible aspects can be understood and utilised. The result of this research, highlights for example that sales volume has a larger impact on the manufacturing profitability, than that of the initial investment cost. Therefore, manufacturing systems should also be evaluated on the bases of how well it can meet the volatility in market demands. Another result presented is a portfolio of new graphical representation used as a support tool for investment decisions. Furthermore, to be able to invest in manufacturing systems that contribute to a more competitive company, the wider business value with manufacturing is discussed.

När stadsområdet Vallastaden i Linköping byggdes 2017 var ett krav att kunna utnyttja maximal markyta för bebyggelse. Det behövdes då ett alternativt sätt att anlägga VA-ledningar, då började utvecklingen av infrastrukturkulvertar. De utvecklade då ett helt system som ligger i en skyddad miljö och klarar av tätbebyggelse. Efter det har intresset hos flertalet kommuner väckts men det är fortfarande svårt att avgöra vilken metod som ger en större ekonomisk lönsamhet.Genom att utföra en teoretisk simulering i form av LCC-analys kan en slutsats dras utifrån den data som används. För att utföra den teoretiska simuleringen har litteraturstudier gjorts för att samla data som sedan använts i Excel.LCC-analysen har begränsats till kunskaperna utefter de förutsättningar som finns. Därav har beräkningarna fokuserat på schakt-, anläggning- och underhållskostnad.Resultaten visar att det finns en brytpunkt runt 40 år där en tydlig skillnad kan ses över de två systemens lönsamhet. Infrakulverten är teoretiskt billigare när simuleringen utförs med ett intervall på (+/-) 20 % av totalpriset. Studien visar även att infrastrukturkulverten har en mindre underhållskostnad vilket är en av de drivande kostnaderna när det kommer till simuleringen. Underhållskostnaden är en årlig återkommande kostnad vilket resulterar i att systemens kostnad ökar i olika takt utifrån deras underhåll.Slutsatsen är att infrastrukturkulverten är ekonomiskt lönsamt på sikt utifrån den undersökning som utförts i studien. Infrastrukturkulverten har även en lägre underhållskostnad men kan eventuellt ha en liten högre anläggningskostnad beroende på projektets storlek. / When Vallastaden, a neighborhood in Linköping was to be constructed in 2017 they had a requirement to be able to make use of as much of the land as possible for construction. It was necessary to come up with an alternative way to construct the water and sewage system, so the development of infrastructure culverts started. They developed a complete system which lays in a protected environment and manages close contact to buildings. This sparked the interest of several municipalities, but it is still difficult to decide which method is the most feasible financially.By performing a theoretical simulation like an LCC-analysis the decisions can be made based on the data used. In order to perform this theoretical simulation literature study has been done in order to collect the data which has been used in Excel.The LCC-analysis has been limited to the knowledge based on the existing prerequisites. Based on these prerequisites the calculations have focused on the excavation-, plant- and maintenance costs.The results show that the breakeven point lays around 40 years, a clear difference can be seen between the financial feasibility of both systems. Infrastructure culverts are theoretically cheaper when the simulation is done with an interval of (+/-) 20% of the total price. Studies have also shown that infrastructure culverts have lower maintenance costs, which are the majority of the costs when it comes to this simulation. Maintenance costs are a yearly recurring cost which result in the system costs rising based on their maintenance.The conclusion is that infrastructure culverts are financially profitable based on the research done in the study. Infrastructure culverts have lower maintenance costs but could potentially have higher construction costs based on the project size.

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On thebasisofculturaltransmission, animplicitassociationcouldbecreatedbetweenformalclothing and expectationsconcerningthesocial status ofitswearer. Imitationofsuccessfulindividuals by meansofgroomingcanincreasetheprestige and mate value, whichcanbereflectedupon direct interactionwithothers. Displaysofpride and self-esteem as a sign ofhighsocial status providevaluableinformationtowardspotentialpartners. Feelingsofpride and successinvokedby the type ofclothingcouldaffectnonverbalexpressions. Changes in behavior as a resultofwearinghigh status clothesmaybeconnected to nonverbaltraitswhich are linked to perceived dominance, self-esteem and attractiveness. Studiesindicatethatmenwho display more dynamic and expansivenonverbaltraits are rated by women as more attractive and more masculine. They are alsorated as more dominant by othermen in comparisonwithmen on whom these nonverbaltraits do not manifest. Wetestedthe influence offormal and casualclothes on male nonverbal display and itsjudgment by women and menregarding dominance, self-esteem and attractiveness. Wehypothesizedthattherewilloccurgreateramountsofdynamic and expansivenonverbaltraits in menwearingformalclothesthan in thesamemenwearingcasualclothes. Further, wehypothesizedthatthewearersofformalclotheswillberated by independent raters as more...