This thesis focuses on prices, quality & risks of the Facility management. In the theoretical part there are explained points referring to the Facility management, it’s contributions, ways of securing them, important fields and it’s targets. Also individual levels of cooperation and the job description of the management. There is also a mention of an important standardization, of which the Facility management couldn’t function without. Also the example of service contract and lastly, a very important chapter is dedicated to the quality of work provision and Facility management services. The practical part of this thesis is the case study based on a questionnaire of how to support services of the two different subjects, hotels and construction companies. The case study also describes the cost of these services, ways of controlling the quality provided and contracts with appointed workers. The result of this thesis is a detailed description of potential risks which can appear in the individual type of services. There is a suggested optimization for all the risks mentioned.

The diploma thesis is focused on evaluating the performance of the company KOHUT Třinec s.r.o. in period from 1. 4. 2007 to 31. 3. 2011. Evaluation is made by using selected indicators of financial analysis, namely pyramidal decompositions and systems of purposefully selected indicators. The theoretical part contains the definition of basic concepts for understanding the issues examined. Based on financial analysis in the practical section are made possible suggestions to improve the current situation of the company and suggestions to remove the identified problems.

This thesis aims to evaluate the financial situation of the company KALÁB - construction company, Ltd. and to make suggestions for its improvement. The company engages in construction and development activities. It is a renowned company that has a well established position in the market. The thesis contains an analysis of the status quo, which is the basis of proposals for improvements for the future. The aim of the thesis is to identify weaknesses and find methods that will eliminate these defects in the future.

This diploma thesis deals with the analysis of the highest and best use of the property, which is practically applied to a specific example. The analysis is performed on the buildings of the former restaurant Slovan in Kroměříž that the currently unused. On logically probable recovery are performed four tests (legal admissibility, physical possibility, financial merits and maximum profitability), on the basis of which will be the highest and best use.

Technology innovations and capacity upgrades in optical networks have influenced the optical transmission. As a result, network operators are considering separating hardware and software components in order to achieve efficiency and promising savings during network operation and network lifecycle. This leads to resolving the vendor lock-in and opening up the optical networks architectures such that different kinds of disaggregation models can be supported in the DWDM transport layer.In this master thesis, a techno-economic analysis which compares the economical differences between an integrated and disaggregated optical network has been conducted. For the analysis, an actual test case scenario of a European interregional network has been utilized. The line system and transponders components, price lists and features are based on actual vendor components in today’s optical transport networks.According to the results, it has been concluded that all total cost investments required for an integrated or disaggregated approach of DWDM system are traffic dependent. Moreover, capital expenses of open architecture are influenced by business model policy in price reduction due to multiple vendors’ competition on transponders. Calculations demonstrated that a disaggregated approach can introduce considerable total cost savings about 21% less total investments that include 25% less costs for capital expenses and 3% higher cost for operational expenses on an average traffic volume of European network. Finally, by increasing 5-10 times the traffic volume of European network it has been noticed that disaggregated system reduced total cost by 39% and 43% respectively. / Tekniska innovationer och trafiktillväxt påverkar utvecklingen av optisk transmission. En konsekvens av detta är att nätoperatörer undersöker möjligheten att separera hårdvara och mjukvarukomponenter för öka effektiviteten och sänka kostnader för drift. Detta minskar inlåsning till enskilda leverantörer och öppnar upp dom optiska näten för att byggas med olika typer av disaggregering i DWDM transporten.I den här masteruppsatsen har en tekno-ekonomisk analys utförts avseende den ekonomiska skillnaden mellan integrerade och disaggregerade optiska nät. Ett verkligt nät scenario användes för analysen. Komponenter och kostnader för linjesystem och transpondrar är baserade på existerande system och prislistor i dagens nät. Enligt det erhållna resultatet har slutsatsen dragits att totala kostnaden för integrerade och öppna system är trafikberoende. Vidare så är investeringen för öppna system påverkad av pris reduktionen pga. konkurrens på transpondrar.Beräkningarna visar att disaggregerade system kan sänka kostnaderna med 21%, i dessa siffror ingår 25% lägre kostnad för investeringar och 3% högre driftkostnader.Slutligen, genom att öka trafikvolymen med 5 respektive 10 ggr från den ursprungliga trafik matrisen så kan de totala kostnaderna sänkas med 39% och 43%.

The master's thesis is the development of the methodology for the formation of the financial result of the transport and logistics company, based on the specifics of the company's activities. Objectives of this work, which have already done was explored the features of the formation of financial results of transport and logistics companies, considered the economic activities of the transport and logistics company, suggested measures to increase the competitiveness of the transport and logistics company, considered the impact of changes in the cost structure of the transport logistics company on financial results, developed a methodology for the formation and reflection of the results of the activities of a transport and logistics company in a specialized program. The provisions of the scientific novelty of this study the factors promoting increase of competitiveness in the market of transport-logistical services and expansion of client base, in particular, due to participation in tenders are determined the influence of creation of large transport and logistics complexes on the cost structure of companies in the sphere of small business was revealed, the methodology for accounting and forming an internal report on financial results in a specialized program of transport and logistics companies was developed, which makes it possible to increase the information content of reporting for the adoption of managerial decisions. / Главной целью магистерской диссертации является разработка методологии формирования финансового результата транспортно-логистической компании на основе специфики деятельности компании. В данной работе были изучены особенности формирования финансовых результатов транспортных и логистических компаний, рассмотрена экономическая деятельность транспортно-логистической компании, предложены меры по повышению конкурентоспособности транспортно-логистической компании, рассмотрено влияние изменений в структуре затрат транспортной логистической компании на финансовые результаты, разработана методология формирования и отражения результатов деятельности транспортно-логистической компании в специализированной программе. Положения научной новинки этого исследования являются факторами, способствующими повышению конкурентоспособности на рынке транспортно-логистических услуг и расширением клиентской базы, в частности, за счет участия в тендерах, определяются влияние создания крупных транспортных и логистических комплексов на структуру затрат компаний в сфере малого бизнеса, разработана методология учета и формирования внутреннего отчета о финансовых результатах в специализированной программе транспортно-логистических компаний, что позволяет увеличить информативность отчетности для принятия управленческих решений.

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.

The objective of the work is the preparation of the project "Revitalization of the Václav Volf residential building 1379/21" to ensure the regeneration of this panel house with the use of money from the structural fund as part of the 1st closed call as declared by the statutory town of České Budějovice on the topic of the Integrated Municipal Development Plan České Budějovice, Máj Housing Estate. A partial objective of the work is an assessment of expected benefits in the field of financing the housing fund as part of the Integrated Municipal Development Plan České Budějovice. The practical part of the essay is focused on an analysis of the possibilities of drawing finances for the regeneration of the housing fund. Using calculations, I use the method of comparing financial returnability IPRM with the subsidy title PANEL, and the regeneration program known as "Green to Savings" (Zelená úsporám). The administrative process of the project is carried out in mutually interconnected activities. The conclusion shows the realization of work actually carried out with practical examples and an assessment of expected benefits in the housing fund.

Made available in DSpace on 2016-12-23T14:36:44Z (GMT). No. of bitstreams: 1 A contra-reforma do Estado e o financiamento da Seguridade Social - 1995 a 2002.pdf: 1001008 bytes, checksum: 93aaac1432b6d1aede0c3c946600717f (MD5) Previous issue date: 2006-10-30 / Trata do financiamento da Seguridade Social no Brasil no contexto da contra-reforma do Estado na década de 1990 e início dos anos 2000, focando o período do governo Fernando Henrique Cardoso (1995 2002). A Seguridade é uma das formas da intervenção pública do governo, com o objetivo de promover sua legitimação. A partir de uma problematização teórico-histórica sobre a teoria do Estado, base para os estudos, é discutida a construção do conceito de Seguridade no país e a regulamentação das políticas que a compõem Previdência, Assistência e Saúde , além da contra-reforma do Estado no Brasil e seus efeitos sobre essa política. Apresenta considerações sobre as alterações nas políticas componentes da Seguridade, discorrendo sobre a contra-reforma da Previdência Social com a incorporação da lógica atuarial à concessão dos benefícios; sobre a assistencialização das políticas sociais e o aumento dos gastos com a Assistência Social, ainda que em nível insuficiente para lidar com as mazelas sociais do país; e sobre o processo de implantação do Sistema Único de Saúde, que trouxe uma valorização da atenção básica à saúde e dos mecanismos de descentralização dos recursos, ficando os municípios responsáveis por boa parte da operacionalização e financiamento da política. A partir da discussão sobre o financiamento público, é ressaltada a predominância da valorização financeira do capital com a destinação de parcela crescente dos recursos arrecadados pelo governo para garantir a acumulação. Os principais mecanismos nesse sentido são os instrumentos de desvinculação das receitas, agora comprometidas com o pagamento dos juros da dívida, e as metas de resultado primário positivo. A intervenção pública dos anos 90 pautou-se pela busca da estabilização da economia, sobre-valorizando a importância de uma política econômica de cunho contracionista e conduzindo a cortes nos gastos públicos para a área social com a finalidade de pagar parte dos juros da dívida pública, ou seja, remunerar o capital especulativo e manter calmos, ou melhor, satisfeitos, os ditos mercados . Na medida em que avançou a penetração da ideologia neoliberal na sociedade e a utilização dos recursos arrecadados em nome da Seguridade para os gastos específicos foi reduzida, as possibilidades para a efetivação dessa política enquanto intervenção pública consolidada pioraram, dependendo cada vez mais de uma mobilização social nesse sentido.

Introductory part of this thesis concludes the development of air traffic, division of airports in the Czech Republic according to the Ministry of Transport, according to the Law on Civil Aviation and according to the Coding of the airports (Requirement L 14). The aim was to realize theoretical definition and division of output and economic indicators. After that comes choice of appropriate airports from the European Union. The choice has been made on the basis of the number of check-in passengers at the airport in Prague-Ruzyně. Eight most suitable airports have been chosen from all twenty-seven member countries of the EU. The following step is comparative analysis of these chosen airports on the basis of specified output and economic indicators for the years 2005-2009. The year 2010 has not been included, because the chosen airports did not complete their annual reports, balances and statements of profit and loss. From these sources the values for calculation of individual indicators have been chosen. These indicators have been shown in charts, evaluated by means of graphs in Excel Programme and further they have been characterized in words. The aim of the thesis was also the evaluation and comparison of output and economic indicators of effectiveness and after evaluation, proposal of methods of evaluations has followed.