Under det senaste decenniet har den svenska elektronikhandeln präglats av en allt hårdare konkurrenssituation och lägre lönsamhet. Det har lett till att stora butikskedjor gått i konkurs. För att vända trenden måste företagen hanterar sina butiksverksamheter effektivt. Det blir därmed avgörande hur butikschefen sköter butiken. Av den anledningen är det intressant att undersöka butikschefers arbetssätt för att se vad som leder till hög lönsamhet. Vår genomgång av tidigare forskning visar på att det finns en kunskapslucka gällande hur en butikschef bör arbeta för att öka lönsamheten. Studiens syfte är att undersöka hur butikschefer arbetar och utifrån det identifiera faktorer i butikschefers arbetssätt som påverkar resultat och leder till skillnader i butikers prestationer. Studien har en kvalitativ ansats och bygger på intervjuer med 10 butikschefer. Respondenterna har delats in i en högpresterande fokusgrupp och en jämförelsegrupp för att tydliggöra skillnader i arbetssättet. Studien visar på flertalet skillnader i hur butikschefer i fokusgruppen hanterar de vardagliga arbetsuppgifterna. Den största skillnaden består i ledarfilosofin butikscheferna utövar, vilket genomsyrar alla beslut butikscheferna i fokusgruppen tar. / Background During the latest decade the Swedish electronic industry has been exposed to intensified competition and lower profitability. The consequences have been that major retail chains have gone out of business. In order to survive, the companies need to handle their stores as efficiently as possible. As a result it’s crucial how the store manager operates the store. Therefore it is interesting to study how store managers practice their work in order to see what leads to high profitability. Our review of research reveals that there’s a knowledge gap of qualitative studies regarding how store managers should work. Aim The aim of the study is to investigate how store managers works and from that identify factors in the store managers way of work that affects the result and leads to differences in store performance. Methodology The study is made with a qualitative approach and is built on data from interviews with 10 store managers. The respondents have been divided in to a high-performance focus group and a comparison group in order to clarify the differences in their approach of work. Conclusion The study shows a number of differences in how high-performance store managers handle their work. However, the biggest difference is the leadership philosophy they choose to practice, which affect everything they do.

Finansinė ir mokestinė apskaitos dėl reglamentų neatitikimų, informacijos vartotojų skirtingų poreikių tapo dvi skirtingos sistemos, turinčios skirtingus tikslus. Tačiau praktiniu požiūriu toje pačioje įmonėje negali būti kelių apskaitos sistemų. Įmonėje taikant atitinkamus apskaitos būdus ir metodus, turi būti parengta apskaitos politika, kad būtų suderinti finansinės ir mokestinės apskaitos tikslai. Įmonės tvarkydamos apskaitą ir rengdamos finansinę atskaitomybę vadovaujasi standartais, o apskaičiuojant apmokestinamąjį pelną turi nepažeisti Pelno mokesčio įstatymo nuostatų. Svarbiausi skiriamieji finansinės ir mokestinės apskaitos bruožai: finansinė apskaita skirta įmonės finansinei būklei įvardinti, naudojantis finansinėmis ataskaitomis, o mokestinė apskaita skirta mokesčių bazei apskaičiuoti ir mokesčių sumos teisingumui įrodyti. Įmonių finansinėje ir mokestinėje apskaitoje apskaičiuoti veiklos rezultatai- visai skirtingi dalykai. Jie neturi ir negali būti tapatinami. Tačiau tvarkant apskaitą, būtina atitinkamai atvaizduoti finansinės ir mokestinės apskaitos skirtumus. Tyrimo objektas: Finansinė ir mokestinė apskaitos sistemos. Tikslas. Sukurti finansinės ir mokestinės apskaitos suderinimo modelį. Minėtam tikslui pasiekti iškelti šie uždaviniai: • Pagrindinių reglamentų, kurių reikia laikytis tvarkant apskaitą ir sudarant finansinę atskaitomybę, įvardinimas; • Išanalizuoti apskaitos politikos sąvoką ir jos aspektus; • Įvardinti mokestinės apskaitos politikos aspektus ir... [toliau žr. visą tekstą] / Financial and taxing accountings became two separate systems having different aims due to the nonconformities of regulations and different needs of information users. But, practically, one and the same enterprise cannot have a couple of accounting systems. While applying appropriate ways and methods of accounting, the enterprise should prepare accounting policy which combines the goals of financial and taxing accounting. Enterprises administering their accounting and preparing financial accountability follow the standards, while during calculation of taxable profit – they should not violate provisions of Corporation tax law. The major and distinctive features of financial and taxing accounting are as follows: financial accounting is meant for naming the financial state of the enterprise by using financial reports, while taxing accounting is intended for calculating the tax base and prove the correctness of tax sum. Activity results calculated in the financial and taxing accounting of the enterprise – are completely different things. They should not and cannot be identified. But, the differences of financial and taxing accounting should be properly showed during keeping of accounting. Research object: Financial and taxing accounting as two different systems and their compatibility. Goal. Prepare a compatibility model for financial and taxing accounting. The following tasks have been set to achieve this goal: • Stating the major regulations which should be followed while... [to full text]

Maintenir un accroissement soutenu de la valeur pour les actionnaires estaujourd'hui reconnu comme un des principaux objectifs stratégiques pour les institutions financières. Générer une croissance stable de la valeur pour les actionnaires nécessite une concentration intense sur une prestation de services de meilleure qualité aux clients, le recrutement, le maintien d'un effectif motivé, et l'entretien d'excellentes relations avec les différents partenaires de la firme bancaire.Cette thèse présente une évaluation analytique de la création de la valeur actionnariale dans le secteur bancaire. La première partie : Fournit un cadre pour l'analyse théorique de la valeur actionnariale en discutant comment la valeur actionnariale peut être définie, si elle peut être considérée comme un objectif valable et stratégique pour la banque, comment la valeur actionnariale peut être mesuré et comment elle peut être créé. La deuxième partie de la thèse présente des Investigations empiriques afin de mesurer la valeur actionnariale et certains de ses déterminants. La partie finale Analyses l'importance de Ces facteurs dans lacréation de valeur pour les actionnaires.L'échantillon utilisé comprend les dix banques tunisiennes cotées sur la bourse des valeurs mobilières de Tunisie entre 1995 et 2009. Nous utilisons un modèle de panel pour examiner les déterminants de la création de valeur pour les actionnaires (Mesuré par l'EVA et ses composante, c.-à-d. profits économiques et coût de capital) comme une fonction linéaire de variables spécifique aux banques et a l?industrie bancaire et des variables macro-économique. Nous trouvons que Divers facteurs semble être d'importants déterminants significatifs des profits économiques et de la valeur actionnariale créée par les banques. En cohérence avec la littérature antérieure, nous avons des efficiences coût et revenu qui sont liées positivement à la performance des banques: à savoir, les profits économiques ont eu un lien positif avec l'amélioration de l'efficience revenu, tandis que l'EVA est positivement liée a l'amélioration de l'efficience coût. Deuxièmement, nous trouvons une relation positive entre les pertes de crédit et la valeur actionnariale, ce qui explique que des pertes élevées inattendues impliquent un plus grand volume d'affaires et peut-être de moins bonne qualité du portefeuille de prêts. Troisièmement, nous avonsobservé un lien positif entre l'endettement bancaire et les profits économiques, mais non pas avec l'EVA. Cela est dû à la relation positive entre effet de levier financier et le coût du capital. Dans l'ensemble, plus le levier financier est important plus les profits économiques seront aussi importantes, mais cela est compensé par des coûts du capital plus élevés. / Creating sustainable shareholder value is at this time accepted as one of the mostimportant strategic objectives for financial institutions. Generating stable shareholder value growth requires an intense focus on delivering benefits to customers in the most efficient way, hiring and retaining motivated personnel, maintaining excellent relationship with other firm stakeholders.This thesis provides an analytical assessment of shareholder value creation in banking. The first part of the text provides a framework for analysing shareholder value theory by discussing how shareholder value can be defined, if it can be considered a valid strategic objective for banks, how shareholder value can be measured and how it can be created.The second part of the text presents empirical investigations in order to measureshareholder value and some of it drivers. The final part analyses the importance of these drivers in creating shareholder value. In order to have a broad view of the sector, the sample analysed comprises commercial Tunisian banks listed on Tunisian stock exchange between 1995 and 2009. We use a panel model to examine the determinants of bank's shareholder value reaction (measured by EVA and its components) as a linear function of various bank-specific, industry-specific and macroeconomic. We find that various factors are found to be statistically significantdeterminants of economic profits and shareholder value created by banks. Consistently with the previous literature, we find that cost and revenue efficiency are positively related to bank performance: namely, economic profits are found to have a positive link with revenue efficiency improvements, while EVA is positively related to cost efficiency improvements. Secondly, we find a positive relationship between credit losses and shareholder value providing evidence that higher unexpected losses imply larger business volume and perhaps lower loan portfolio quality. Thirdly, we observe a positive link between bank's leverage and economic profits, but not with EVA. This is due to the positive relationship between financial leverage and the cost of capital, overall, greater financial leverage increase economic profits but this is compensate by higher costs of capital.

The main target of my diploma work is the evaluation of the financial statements course and the statements in a certain company, the calculation of the income tax and the draft tax strategy for the business entity. At the beginning of the practical part I describe the individual ithems of the financial statements for the years 2010, 2011 and 2012. The following is findings profit, its subsequent transformation and the calculation of taxes of corporate income. The last part of the practical part is tax optimalization and design strategy. I suggested 3 options: tax optimalization by way of depreciation, the donations to good causes and employment of workers with reduced working capacity.

Forskare hävdar att det behövs mer forskning om projektdeltagares upplevelser i ideella projekt och vad som krävs för att behålla dem i projektet. Forskning som gjorts har främst undersökt projektdeltagares motivation i megaevenemang, sportevenemang och studentengagemang i andra kulturer. Det blir därav viktigt att undersöka varför individer engagerar sig ideellt och varför de fullföljer till projektets slut när deltagandet i sig är belöningen. Studien har, utifrån en fallstudie med 11 kvalitativa intervjuer, undersökt projektdeltagares upplevelser från ett ideellt evenemangsprojekt. Det projektdeltagarna upplever som betydelsefullt för sin motivation att delta och stanna kvar i projektet är främst tillhörigheten till en grupp. Erhållandet av meriter på cv:t ses också som en anledning till att delta och en fördel efter projektets slut. Dock är samarbetet och känslan av en tillhörighet till gruppen det som väger tyngst för motivationen och att fullfölja projektet. När projektdeltagarna upplever samhörighet ökar också känslan av trygghet och stöttning i gruppen och det blir lättare att fråga om hjälp vid behov. Om en arbetsgrupp splittras försvinner sammanhållningen och med det tillkommer också en risk att projektdeltagare förlorar känslan över att ha en roll och ett tydligt ansvarsområde. Det är också viktigt att projektdeltagarna får uppleva sin förmåga och att de bidrar till projektet. Sammanfattningsvis väger alltså det sociala behovet tyngre än att få en merit på cv:t. Därav finns det anledning och tro att vid rekrytering bör man trycka på att man får göra något fantastiskt ihop med en liten grupp och inte bara lyfta att det är en bra merit. / Researchers argue that more research is needed for project participants' experiences in nonprofit projects and key factors to keep them in the project. Former research has mainly examined project participants' motivation in mega events, sporting events and student engagement in other cultures. It is therefore important to examine why individuals engage in nonprofit projects and why they carry out until the end of the project when the participation itself is the reward. Based on a case study with 11 qualitative interviews, the study has examined project participants' experiences from a non-profit event project. The project participants experience that their motivation to participate and to go through with the project is mainly the feeling of belonging to a group. Qualifications for a resumé is also seen as a reason to participate and beneficial after the project is over. However, the collaboration and feeling of belonging to a group is important for motivation and to complete the project. The sense of security and support increases when the project participants experience belonging to a group, and it becomes easier to ask for help when needed. If a workgroup is divided, cohesion is lost and there is also a risk that project participants lose the feeling of having a role and a clear area of ​​responsibility. It is also important that the project participants experience their ability and their contribution to the project. In summary, the social need thus weigh heavier than getting qualifications for a resumé. There is therefore reason to believe that when recruiting, one should highlight the fact that you will be doing something great together in a small group and not just highlight that it is good for a resumé.

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En période de crise financière, les entreprises ont besoin de trésorerie pour réagir efficacement aux aléas et assurer leur solvabilité. Cette thèse se situe à l’interface entre l’opérationnel et la finance pour développer des modèles de planification tactique gérant simultanément les flux physiques et financiers dans la supply chain. Le coût de financement des opérations basé sur le besoin en fond de roulement (BFR) est intégré comme un nouvel aspect financier jamais considéré dans la littérature de lot-sizing. Nous débutons par une extension du modèle EOQ considérant les coûts de financement du BFR. L’objectif est la maximisation du profit. Une quantité de production optimale est obtenue analytiquement ainsi que l’analyse de la sensibilité du modèle. De plus, les comparaisons avec le modèle EOQ et un modèle qui considère le coût du capital sont étudiées. Ensuite, un modèle basé sur un lot-sizing dynamique est établi. La propriété ZIO est démontrée et permet l’utilisation d’un algorithme en temps polynomial. Enfin un scénario multi-niveau à capacité infini est étudié avec une approche séquentielle puis centralisée. La propriété ZIO est prouvée dans ces deux cas. Des algorithmes de programmation dynamique sont utilisés pour obtenir une solution optimale. Cette thèse peut être considérée comme un premier, mais significatif, travail combinant la planification de production et la gestion du besoin en fond de roulement dans des modèles de planification tactique. Nous montrons que les aspects financiers ont un impact significatif sur les plans de production. Les cas étudiés dans cette thèse peuvent être considérés comme des sous-problèmes dans l’étude de scénario plus réalistes. / In financial crisis, companies always need free cash flow to efficiently react to any uncertainties to ensure solvency. Thus, this thesis serves as an interface between operations and finance to develop tactical production planning models for joint management of physical and financial flows in the supply chain. In these models, the financing cost of operation-based working capital requirement (WCR) is integrated as a new financial aspect never before considered in the lot-sizing literature. We first focus on extending the classic EOQ model by considering the financing cost of WCR with a profit maximization objective. The optimal analytic production quantity formula is derived as well as sensitivity analysis of this model. Moreover, a comparison with the EOQ model and with the formula which considers the cost of capital are discussed. Secondly, a dynamic lot-sizing-based, discounted cash flow model is established based on Uncapacitated lot-sizing model. The zero-inventory ordering property is proven valid for this case and a polynomial-time algorithm can thus be established. Thirdly, multi-level and infinite capacity scenario is investigated with both sequential and centralized approaches. The ZIO property is demonstrated valid in both cases. Dynamic-programming based algorithms are constructed in order to obtain an optimal solution. This thesis should be considered as a first, but significant setup of combining production planning and working capital management. It is shown the significant financial consequences of lot-sizing decision on production planning. The cases investigated in this thesis may be tackled as subproblems in the study of more realistic scenarios.

This diploma thesis is focused on corporate volunteering as a form of Corporate Social Responsibility fulfillment. The subject of its first chapter is introduction of the Corporate Social Responsibility (CSR) concept. The second chapter is dedicated to volunteering - to its history, legislation and researches that have been realized within this field. In the third chapter, there are introduced forms of corporate volunteering. The next part is focused on motives leading to involvement in projects of corporate volunteering and on researches mapping involvement of the Czech society in corporate volunteering. In the next part of the thesis, there are presented and interpreted outcomes of an empiric research that was focused on benefits of corporate volunteering ascribed by corporate volunteers. Key words Corporate Social Responsibility, CSR, volunteering, volunteer, corporate volunteering, corporate volunteer, for-profit sector, non-profit sector

This diploma thesis is focused on employee benefits. At the beginning of the work there is shortly described history and importance of employee benefits. After that the work continues with motivation, rewarding and basic concepts of labour relations. There is also described difference between profit and non-profit sector. At the end of theoretical part of the work are described employee benefits and ways of dividing in detail. Emphasised is mainly tax advantages for employees and employers. In practical part of the work are evaluated results of own survey. The survey deals with employee benefits and its importance for them as well as with comparison of profit and not-profit sector in terms of employee benefits and how much are they provided. The survey confirms hypothesis, that in no-profit sector are provided less benefits than in profit sector and that the most important part of rewarding are considered wages by employees.

This thesis concentrates on communication of NGOs. Firstly it defines non-profit sector, his financing, then it describes marketing of these organizations. In practical part the thesis deals with the attitude of people to NGOs and their way of communication and analyses communication of individual non-profit organization.