The goal of my diploma thesis is a financial assessment of feasibility of investment project which deals with implementation of four new bus lines in Prague integrated transportation. Evaluation is based on usage of net present value and internal yield percentage in three variants. In first variant the company uses just its own sources, the second variant is represented by drawing of bank loan and the third variation is solved by financial leasing. In the conclusion there is compared and evaluated an expediency of each way of investment financing.

This diploma thesis deals with the problematic areas of rewarding of employees. However, it is not possible to explore this area only from accounting viewpoint. It is necessary to take into account the context and the currenet law in force at 1. 1. 2012. The aim of this thesis is to find the optimal reward system both in terms of employees, and from the perspective of the employer. The employer is trying to reduce labor costs and also to motivate and retain quality and loyality of employees. Today, in addition to wages employee also expects other monetary or non-monetary benefits that have an impact on his professional and personal development. Therefore it is necessary to find a compromise between employee's demands and objectives of employers. The partical part summarizes the findings from previous theoretical work parts into a complex example, where creative approaches are demonstrated which in real life are used in rewarding of employees.

Os sistemas de distribuição de água são parte fundamental de qualquer cidade e seus custos, principalmente com energia elétrica, constituem gastos significativos às companhias de saneamento. A operação ótima, em termos energético, pode proporcionar, além da otimização das despesas, reduções significativas de perda de água, prevenir intervenções corretivas na rede e aumentar a robustez do sistema de distribuição. Assim, esta tese apresenta a modelagem do problema de redução de gastos com energia elétrica em sistemas de distribuição de água utilizando Processos Decisórios de Markov cuja função de transição de estado está associada a incertezas decorrentes do modelo hidráulico, da curva de demanda, do truncamento do algoritmo de cálculo e da discretização das variáveis de estado. São apresentados três experimentos para verificar a modelagem proposta: a) com um sistema de distribuição simplificado e modelo hidráulico explícito; b) comparativo entre três diferentes técnicas utilizando simulador hidráulico; e c) comparativo entre um sistema real, com controle baseado em nível, e o mesmo sistema simulado, porém, utilizando controlador MDP. Os resultados dos experimentos demonstram que este sistema de controle é eficaz na redução das despesas com energia elétrica e aumento na robustez dos sistemas de distribuição de água. Além disso, também são respeitadas as restrições operacionais destes sistemas, garantindo a integridade das tubulações e eliminando a possibilidade de interrupções no fornecimento de água. / Water distribution systems are the fundamental part of any city and their costs, mainly with energy, constitute a significant expenditure for water utility companies. The optimal operation, in energetic terms, can provide, in addition to optimization of expenditure, significant savings in water losses, prevent wear and tear and increase the distribution system soundness. Thus, this thesis presents the modeling of the problem of reducing energy expenses in water distribution systems using Markov Decision Processes whose state transition function is associated with uncertainty arising out of hydraulic model, demand curve, truncation in the calculation algorithm and the state variables discretization. Three experiments are presented to verify the proposed modeling: a) with a streamlined distribution system and explicit hydraulic model; b) comparing three different techniques using hydraulic simulator; and c) comparison between a real system, based on level control, and the same simulated system, however, using MDP controller. The experiment results demonstrate that this technique is effective to reduces electricity expenses and to increases the reliability of the system. Moreover, it respects system operational restrictions, to ensure minimizing the risk of pipe rupture and to avoid water outages.

Thesis (doctoral)--Universiẗat Heidelberg, 2004. / Includes bibliographical references (p. 211-225).

Vergleiche für: - Größe der Armee - Länder ohne reguläre Streitkräfte - Wehrpflicht - Militärausgaben - Peacekeeping–Missionen - Beteiligung am Irakkrieg - registrierte Schusswaffen in Mittelamerika

This dissertation extends the literature on the crowd-out theory to international nonprofits based in the United States. The dissertation measures the simultaneous impact of government grants on private contributions and fundraising activities of INGOs. Understanding the relationship of the major players (government, donors and nonprofit managers) in revenue collection of INGOs is important in understanding international charity and its implications. Six major sub-categories of international organizations have been identified for this research. These are based on a review of the literature on international organizations and those already coded as international according to the National Taxonomy of Exempt Entities (NTEE). An overview of the INGO sub-categories, their description and coding can be seen in table A5 in appendix A. The major sub-categories include (1) International, Foreign Affairs and National Security (ifans), (2) Promotion of International Understanding (piu), (3) International Development (id), (4) International Peace and Security (ips), (5) International Human Rights (ihr), and (6) International, Foreign Affairs and National Security N.E.C. (ifansNEC). We will employ a panel dataset of INGOs between the years 1998 and 2003 to test for crowding-out effect of government grants on private contributions and fundraising activities. We have a total of 2,169 INGOs in our data set and a total of 6,239 observations.

The use of the Internet for marketing communication was studied in a sample of 200 lodge operators from Northern Ontario. These firms are located in remote areas relative to their United States-based clientele. The use of the Internet for marketing communications was perceived as important to keep existing clients and secure new ones. Results show a correlation between levels of website expenses and levels of responsiveness from prospective clients. There is an indication that investing more money and time in a website can improve customer-base diversification. _______ Nous avons étudié l'utilisation de l'Internet pour la communication commerciale par I'intermédiaire d'un échantillon de 200 hôteliers du nord de l'Ontario. Ces entreprises sont situées dans des régions éloignées de leur clientele américaine. L'utilisation de l'Internet pour la communication commerciale est considérée importante pour conserver la clientele existante et pour en acquérir une nouvelle. Nos résultats montrent une corrélation entre Ie niveau des dépenses Web et le niveau de réponse de clients éventuels. II semble qu'investir davantage d'argent et de temps dans un site Web puisse accroître la diversification de la clientèle. / The authors acknowledge and appreciate the support of CMA Ontario

Semiconductor industry, especially IC manafacture has been one of the most important high-tech industries in Taiwan since 1970¡¦s. The first professional wafer Fab, called ¡§wafer labor¡¨, was build up in Taiwan and has currently gained more than 60% market share in the wafer market of the world. This kind of industry is usually characterized as ¡§capital intensity¡¨, ¡§technology intensity¡¨ and ¡§short productive life cycle¡¨. Along with the innovation of technology and the internationalization of industry, more and more enterprises have been engaged in the fierce and intensive competition in all senses. Consequently, all of them have to possibly renew and modify their products, facilities and technologies with their limited resources so as to find their own way of making profits constantly. A correct investment decision not only contributes to the constant growth of enterprises, but also helps push up the industrial competitive capacity. Therefore, in the current project, I will try to work out an appropriate method for making investment policy. My concern will basically focuses on the distribution proportion of capital by arguing that the capacity expansion expenditures and research & development expenses are supposed to be included in the capital expenditures of wafer labor industry. However, with regard to the appropriateness of this project, I will also take the so-called ¡§dynamic complexity¡¨ into consideration, which is usually characterized by the phenomena of ¡§Information feedback¡¨, ¡§Time delay¡¨ and ¡§Non-linearity¡¨. If the capital is limited, the relationship between capacity expansion expenditures and research & development expenses are supposed to be definied as a ¡§trade-off¡¨ relationship. The increase of one side will lead to the decrease of the other side and finally leads to in the reduction in profits. Due to the capacity of System Dynamics for sloving the problem of dynamic complexity (Forrester, 1961), I will adopt System Dynamics as the main research method in the current project and to work out an appropriate method for making wafer labor industrial policy. By taking the capital distribution into consideration, I will try to construct a possibly appropriate investment model and herewith make some remarks or suggestions for the investment policy. Some research results will be displayed in the current project: 1. In any case, there is a certain distribution proportion which optimizes the entire profits. The task is to simulate an appropriate one respectively for different scenarios. 2. The increase in the proportion of research & development expenses might lead to the reduction of profits. 3. By using this model, the enterprise can find out the most appropriate policy for distributing the capital and achieving their maximal profit.

Abstract in English Family has been the most original economic unit for over 40000 years. However, in the past 30 years family system, population structure, marriage relation, women¡¦s role have been changed. Although marriage has been an important matter since ancient years till today, there are many potential differences between now and then especially in the past 30 years. The structural changes such as external marriage affair, competition between wife and concubine under the wife-concubine system, increasing rate of divorce, and unsymmetrical relation in the essence of marriage can not be simply described or judged right or wrong. Such changes can only be described as a life style, which also is a social culture. However, the increasing impact of such changes cannot be disregarded. This study of this article is on the main axis of marriage system. The article wishes to clarify Chinese marriage system in the past and today from economic perspective and to realize that Chinese marriage system is a collusive structure that has created endless war in a family. On the other hand, this article adopts information asymmetric to interpret matchmaker system that has created many unharmonious couple in the situation that information was not so symmetrical, which explain to us the revenge behavior accounts for the end of marriage relationship. Finally, this article employs economic model in inframarginal analysis and believes there exists many internal-deal expenses in marriage. The modal was further employed to prove that efficiency of matchmaker¡¦s word is higher than free love. In the same time, this article derived that the high expense coefficient of external marriage affair explains why general people are unwilling to try and the employ law to protect. This can reduce such coefficient and remind people of remittal of adultery. Keywords: information asymmetric¡Frotten kid theory¡F adverse selection¡Finframarginal analysis¡Finternal-deal expenses

The application of environmental assessment methods for buildings has increased significantly over the last few years. Approximately five years ago Riksbyggen decided to apply Miljöbyggnad Silver to the new construction of all their apartment buildings. Internally within the organisation, however, criticism that the system causes large design and construction costs has been lifted. The aim of this study was to investigate the magnitude of the design and construction expenses related to Miljöbyggnad and to find what improvements could be implemented to reduce costs and enforce the efficiency of the process. The second part of the study included a feasibility study regarding implementing Life Cycle Assessment, LCA, in the construction process. The purpose of including LCA would be to construct buildings with a reduced climate impact. There are convincing indications that LCA will become an increasingly important tool in the construction industry in the future.   The project leaders working with Miljöbyggnad at Riksbyggen completed a questionnaire considering the expenses Miljöbyggnad Silver causes beyond Boverket’s Building Regulations,as well as determining the attitude regarding a possible implementation of Life Cycle Assessment. The results were subsequently discussed more qualitatively during follow-up meetings and additionally with other professionals in the industry.   The project leaders' perception of the prevailing expenses associated with Miljöbyggnad Silver beyond the Boverket’s Building Regulations varied greatly, which was consistent with previous international studies. The total cost of the use of Miljöbyggnad was stated in the large range of 400.000 to 3.800.000 SEK, but when the most divergent estimates were excluded, a more limited range of 400.000 to 650.000 SEK was given. The project leaders estimated that the certification increased the project's total cost to an extent of 0.13 to 8%, but when excluding the most divergent estimates the interval was reduced to 0.13 to 2%. The project managers’ merged results emphasized that the most cost-bearing indicators were, with the most costly first, solar heat load, daylight, thermal climate summer, absence of hazardous substances and documentation of materials.   The project leaders’ knowledge regarding LCA was limited. The main reason for their reluctance to implementation seemed to be the additional work and expense it could entail. In principle, all project leaders were of the opinion that LCA should be integrated in an early project stage prior to the procurement of a contractor. / Tillämpningen av miljöcertifieringar för byggnader har de senaste åren ökat kraftigt i omfattning. Riksbyggen tillämpar sedan några år tillbaka Miljöbyggnad ambitionsnivå Silver för all nyproduktion av flerbostadshus. Internt inom organisationen har dock kritik framhållits avseende att systemet föranleder stora ökningar av investeringskostnaderna. Eftersom få studier beträffande eventuella merkostnader av miljöcertifieringssystem genomförts har det för Riksbyggen varit svårt att svara på kritiken. Syftet med studien var följaktligen att utreda investeringskostnadernas omfattning samt vilka förbättringsåtgärder som skulle kunna vidtas för att reducera kostnaderna och parallellt stärka certifieringens ändamålsenlighet. Den andra delen av studien inbegriper en förstudie avseende en eventuell implementation av livscykelanalys, LCA, för byggprocessen. Mycket tyder på att LCA kommer att användas allt mer inom byggindustrin framöver för att uppföra byggnader med en reducerad klimatpåverkan.   Riksbyggens projektledare besvarade en enkätundersökning avseende de kostnader Miljöbyggnad Silver tillfogar utöver Boverkets byggregler, BBR, samt en undersökning avseende deras inställning till en eventuell implementation av livscykelanalyser. Enkätundersökningen kompletterades med uppföljningsmöten under vilka enkätresultaten diskuterades mer kvalitativt samt genom möten med andra professionellt yrkesverksamma.   Projektledarnas perception av kostnaderna förenade med Miljöbyggnad Silver utöver BBR varierade kraftigt, vilket dock överensstämde med tidigare internationellt genomförda studier. Totalkostnaderna för certifieringen befann sig i ett intervall av 400–3800 tusen kronor, tkr, men då de mest avvikande uppskattningarna exkluderades begränsades kostnadsintervallet till 400–650 tkr. Projektledarna uppskattade att certifieringen innebar ett kostnadspåslag på projektets totalkostnad av 0,13 till 8 %, men då extremerna exkluderades begränsades intervallet till 0,13–2 %. Projektledarnas sammanslagna resultat indikerade att de mest kostnadsdrivande indikatorerna var, med den mest kostnadsdrivande först; solvärmelast, dagsljusfaktor, termiskt klimat sommar, utfasning av farliga ämnen samt dokumentation av byggvaror. Projektledarnas kunskapsbild avseende LCA var relativt begränsad och de främsta betänkligheterna beträffande en implementering tycks vara den eventuella arbetsbelastning det skulle kunna medföra samt de kostnader det skulle driva. Den viktigaste frågan beträffande en LCA-implementering är hur Riksbyggen på bästa sätt integrerar livscykelperspektivet i verksamheten. Majoriteten av projektledarna var av åsikten att LCA vid en implementering bör integreras i ett tidigt projektstadium framför vid upphandling av entreprenör.