The diploma thesis is focused on Self-evaluation of Zeppelin SK, s.r.o. .. The diploma thesis is divided into three parts, in the first part is defined theoretical knowledge, in the second part current situation is analyzed in company and in the last part are proposals, how to remove current drawbacks.

The dissertation aims on evaluating the performance of the selected production company and the subsequent implementation of the chosen method Balanced Scorecard, through which the company´s behaviour and attitude to the management process is directed, in order to enhance the performance on the market and to achieve an adequate financial stability.

The master’s thesis is focused on the issue of logistic concept in the company BKR ČR, s. r. o. It provides a theoretical background for the topic and observes the current situation in the company. Proposed measures are based on the critical analysis in order to increase efficiency and effectiveness of company logistics and customer satisfaction.

Application Performance Monitoring (APM) används i allt större utsträckning för att samla in data om mjukvarusystems prestanda och om hur användare interagerar med systemen. Detta för att säkerställa tillgänglighet och robusthet samt förbättra slutanvändarupplevelser. Syftet med denna studie är att undersöka hur införandet av APM kan gå till, vilka utmaningar som finns samt vilka kostnader och prestandaförsämringar som införandet innebär. Detta görs genom en fallstudie där APM implementeras i Enterprise Resource Planning-systemet MONITOR G5 som utvecklats av det svenska företaget Monitor ERP System AB. Systemet är utvecklat i Microsofts mjukvaruramverk .NET Framework och APM-tjänsten som används är Microsofts Application Insights. Studien resulterade i ett förslag på en APM-lösning där data om användarinteraktioner, prestanda och uppkomna fel samlas in och visualiseras. Sex instrumentpaneler skapades som visar olika aspekter av insamlade data, bland annat prestandamätvärden såsom processor- och minnesanvändning, uppkomna fel, laddningstider för vyer samt vilka delar av systemet som används mest och minst. Kostnadsanalysen visar att kostnaderna kan bli väldigt höga, men förslag på strategier för att hålla kostnaderna nere ges. Prestandatesterna som utfördes för att undersöka APM-lösningens påverkan på systemets prestanda gav otillförlitliga resultat, men det är troligt att prestandakostnaden för APM är liten. / The use of Application Performance Monitoring (APM) for collecting data about performance and end-user behaviors in complex software systems is increasing. APM is used to ensure availability and robustness and to enhance end-user experiences. This study aims to investigate how the adoption of APM can be done, what challenges organizations face during the implementation as well as costs and performance overhead associated with APM. This is achieved through a case study in which APM is introduced into the Enterprise Resource Planning (ERP) system MONITOR G5, developed and maintained by the Swedish software company Monitor ERP System AB. The system is developed in Microsoft’s .NET Framework and the APM service used is Microsoft’s Application Insights. The study resulted in a proposed APM solution wherein data regarding user interactions, performance and errors are collected and visualized. Six dashboards were created, showing different aspects of the collected data, for instance: which parts of the system is most and least frequently used, errors, load times and performance metrics such as processor and memory usage. The cost analysis shows that monetary costs can be very high, but strategies for suppressing costs are proposed. The performance tests that were conducted to determine the performance overhead of APM are inconclusive, but it is likely that the performance penalty of using APM is small.

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019 / Small and Medium Enterprises (SMEs) in South Africa play a pivotal role in the economy. However, sustainability and operational problems are hindering these business entities, and researchers continue to report extremely high rates of business failure. Arguably, not making adequate use of management accounting practices (MAPs) could be a contributory factor to this status quo. These MAPs are a set of established accounting tools and techniques that have been developed through practice to provide timeous, accurate and relevant information for decision making in a firm. In this regard, MAPs can be used to aid operational efficiency and improve the overall performance of the business. This study sought to determine the extent of MAPs utilisation and the relationship with perceived organisational performance in manufacturing SMEs located in Cape Town. A quantitative approach was adopted using a structured questionnaire to collect data. Through a stratified random sampling technique using sub-industries in the manufacturing sector as the basis for stratification, a total of 104 usable responses were obtained. This data was analysed using the statistical package for social sciences (SPSS). The results showed that the mostly utilised MAPs were costing, budgeting and performance measurement techniques. Decision support systems were used to a lower extent, and strategic management accounting techniques were rarely used. The intensity in competition and rising costs of productions were cited as the most influential factors in the adoption of MAPs. These results implied that manufacturing SMEs relied on basic MAPs and did not fully utilise the more sophisticated ones. Using the Spearman’s rank of the correlation coefficient, the associative relationship between MAPs utilisation and perceived organisational performance was tested. Results showed a moderate positive significant relationship between costing, budgeting and performance measurement techniques utilisation and increasing operating profits. A weaker positive significant relationship was found between decision making support, strategic management accounting techniques and increasing operational profits. These results implied that there was a positive relationship between MAPs utilisation and perceived organisational performance represented by operational profits. This study extends the current knowledge of MAPs utilisation and performance links in SMEs particularly in developing economies. Also, this research is vital to SME owners in considering adoption of MAPs, and it is recommended that they take the initiative to explore these tools. Furthermore, the Department of Small Business Development (DSBD) can incorporate strategic MAPs in their training materials. Lastly, accounting advisory firms need to expand their services rendered to the SMEs to include the utilisation of relevant MAPs.

<div>Over the years, the performance demand for graphics applications has been steadily increasing. While upgrading the hardware is one direct solution, the emergence of the new low-level and low-overhead graphics APIs like Vulkan also exposed the possibility of improving rendering performance from the bottom of software implementation.</div><div><br></div><div>Most of the recent years’ middle- to high-end personal computers are equipped with both integrated and discrete GPUs. However, with previous graphics APIs, it is hard to put these two heterogeneous GPUs to work concurrently in the same application without tailored driver support.</div><div><br></div><div>This thesis provides an exploration into the utilization of such heterogeneous GPUs in real-time rendering with the help of Vulkan API. This paper first demonstrates the design and implementation details for the proposed heterogeneous GPUs working model. After that, the paper presents the test of two workload offloading strategies: offloading screen space output workload to the integrated GPU and offloading asynchronous computation workload to the integrated GPU.</div><div><br></div>While this study failed to obtain performance improvement through offloading screen space output workload, it is successful in validating that offloading asynchronous computation workload from the discrete GPU to the integrated GPU can improve the overall system performance. This study proves that it is possible to make use of the integrated and discrete GPUs concurrently in the same application with the help of Vulkan. And offloading asynchronous computation workload from the discrete GPU to the integrated GPU can provide up to 3-4% performance improvement with combinations like UHD Graphics 630 + RTX 2070 Max-Q and HD Graphics 630 + GTX 1050.

This thesis deals with the impact of the specific physical activity on the physical fitness of children measured by UNIFITTEST (6-60). Final results were processed based on the UNIFITTEST standarts and the information about physical activity of the children were taken from the questionnaire which have been created specifically for this research. The stated research questions were compared with results from the practical part of the thesis and were discussed in the discussion chapter. By this research we have found out that children form seventh and eighth grade have reached an average value in motoric tests. Due to this work children have found out their physical fitness and so they could compared it with their classmates. Also they have got to know with the physical tests with which they can be part of during physical lessons. This work was made by research form realised at standard nonspecific elementary school Na Výsluní in Brandýs nad Labem. The total amount of the participants were 194 from 12 to14 years. KEYWORDS Physical fitness, measurement, UNIFITTEST, performance, physical activity, testing

The construction and real estate industry are project-oriented where companies success depends on individual projects performance. To determine the efficiency of operations, performance can be measured through key performance indicators (KPIs), which are metrics used to analyze, measure and compare a company’s performance. Project-oriented businesses face challenges implementing successful projects and the industry is affected by cost and time overruns, lack of quality and unmet customer requirements, which can be linked to inefficient project management and inadequate follow-up. Furthermore, companies in the industry find it difficult to identify suitable KPIs that best show changes in performance and result as well as KPIs that are linked to strategic business goals and projects. The purpose of the study was to investigate how KPIs are used in the construction and real estate industry and how management of KPIs can be developed to carry out successful projects. In order to fulfill the purpose, a case study was conducted. Initially, a literature study was performed to gain knowledge of the problem area. The data collection was qualitative where a document analysis, observations, interviews and a focus group were conducted. This resulted in an understanding of the case study company´s project operations and KPIs. The study´s method of analysis consisted of a thematic analysis and comparative study. The result indicates the importance of a long-term perspective where successful projects involve work from an early stage, which includes resource allocation and project processes where subsequent project management must include efficient communication and sharing of knowledge as well as collaboration among departments and participants. During the project process there should be an exchange of experience and knowledge in order to avoid that mistakes are repeated and to enable organizational learning. The analysis showed that there are opportunities within the case company to improve a number of factors and the current follow-up of KPIs as well as how the business’s KPIs relate to strategic business goals and success factors. There is a link between success factors, KPIs and challenges within the industry. An understanding of success factors is important in order to design KPIs that align with strategic company goals and individual projects. The result may be of interest to other project-oriented businesses and industries where increased understanding can result in efficient processes and increased motivation regarding the project process and follow up, which can result in successful projects.

A design department in the company Sandvik AB in Kista, Stockholm, has built a web-based platform for knowledge sharing that allows the employees to share knowledge, regardless of their role and position in the hierarchical structure of the organization. The web-based platform gathers disseminated information and provides a way of finding needed information in an easy way and thus enables increasing productivity and efficiency of the employees. The purpose of the research was to find out what the potential users find encouraging and motivating in order to use a web-based platform for knowledge sharing and a functionality for performance measurement. Compared to what technically is possible today, there is lack of transparency in the company. The knowledge that exists within the company is dispersed and difficult to access for the employees in the organization. By gathering the knowledge and information and enabling the employees to share knowledge, they could potentially increase their performance of work assignments. The problem that this report addresses is that currently there are not good enough ways of measuring and keeping track of the performance of work assignments or routines in some departments in the company. The qualitative method of semi-structured interviews has been used for gathering data in this research. The data have been analyzed with the method of content analysis. The result of the research is that there are several aspects that need to be considered when encouraging and motivating users to share knowledge in a web-based platform for knowledge sharing and to use it as a tool for performance measurement. The main aspects identified in this research are corporate culture, choice of performance measures, managers’ responsibility, visibility and usage of the performance data and availability of the web-based platform. These aspects concern the attitude of the company and how to encourage and motivate the users to want to use the web-based platform.

The essay aims to show the relation between academic models for performance measurement and legitimisation in non-profit performing arts companies (NPA) and the current evaluation methods used by NPAs in Sweden. The study has been conducted using content analysis with a comparative design and deductive approach. Where the annual reports for The Royal Swedish Opera and The Royal Dramatic Theatre have been compared to their mission statements and each other. These reports were also compared to three chosen academic models to see if they were used and later discussed if the theatres could have use for them. The models selected highlighted different areas for legitimisation. “Third times the charm” highlights the opinions from other professionals. “A new paradigm” highlights the artistic experience for the audience. And “The four dimensions” highlights societal impact and managerial performance. The essay claims that the two institutions evaluate their business differently in their annual reports and would benefit from learning from each other. When it comes to the academic models. They could both use “third times the charm” more since it relates well to their mission, The Opera uses this method already but would benefit from using it more. Both theatres could also account for their societal impact more, which they now only do indirectly. “A new paradigm” is used seldom as a metho for legitimisation. This could be explained by the lack of such an evaluation in the mission for the theatres, the same goes for managerial performance. The essay recommends further research about the discrepancy found in the Kulturdepartementets different goal statements. About change in these institutions after adopting a new leadership structure. Finally, research seeking comments from the NPAs about their potential use of academia. / Uppsatsen ämnar visa relationen mellan akademiska modeller för legitimering och redovisning av konstnärlig verksamhet och den praktik som används idag. Studien har genomförts med en kvalitativ innehållsanalys med komparativ design med en deduktiv ansats. Där Kungliga Operan och Kungliga Dramatiska teaterns årsredovisningar dels jämförts mot sina uppdrag och mot varandra. För att sedan jämföras mot tre utvalda akademiska modeller för att se om dessa används eller om institutionerna skulle kunna ha användning av detta. Modellerna lyfter fram olika aspekter att legitimera sig på. ”Tredje generationens redovisning” lyfter professionellas åsikter som en metod att legitimera verksamheten. ”Konstnärlig upplevelse” lyfter den konstnärliga upplevelsen för publiken och ”Fyra dimensioner” lyfter samhällspåverkan (societal impact) och arbete mot inre effektivitet (managerial performance) som legitimeringsmetoder. Uppsatsen påstår att de två institutionerna redovisar sin verksamhet på olika sätt och skulle kunna dra lärdomar av varandra då deras uppdrag från Regeringen är nästintill identiska. När det kommer till de akademiska modellerna skulle Dramaten ha nytta av att använda ”tredje generationens redovisning” mer i sin redovisning för att hävda sin konstnärliga kvalitet i enlighet med uppdraget, Operan använder denna redovisning idag men skulle kunna använda det mer. Operan och Dramaten skulle kunna hävda sin koppling till samhällsnytta och det civila samhället med en ökad redovisning av samhällspåverkan. Båda institutionerna redovisar verksamhet för samhällspåverkan utan att uttrycka det tydligt. ”Konstnärlig upplevelse” används väldigt lite som legitimeringsmetod. Detta kan förklaras av att de uttryck för redovisning som denna metod hävdar inte efterfrågas i deras regleringsbrev. Detsamma gäller för en inre effektivitet. Uppsatsen rekommenderar till vidare forskning om diskrepans upptäckt mellan Kulturdepartementets olika målformuleringar. Om förändring på dessa institutioner efter ny ledningsstruktur. Samt att ta in röster från kulturlivet angående deras användning av akademiska texter.