This work solves the problems with taking care of capital goods in the firm Komponenty, a. s. The work is elaborated from the analysis of present situation in the firm, the heed is oriented to the most important areas, especially the organisation and maintenance activity and taking care of assets. The result of the performed analysis is identification of bad spots. Proposal is submitted in the second part of the work in order to solve the problems found by performing the work. At the end economical evaluation of the proposal and statement of assumptions for the applications of the extended work result to firm use is performed.

The construction industry is one of the least digitized industries in the world which results in projectdelays, poor quality, uninformed decision-making, and unnecessary spending. Initiatives from the governmentthat promotes digitalization will therefore play an important role. In Sweden, Smart Built Environment is suchan initiative, that through a bottom-up process where public and private actors from the built environment sectorcooperate in projects together to develop products and services in sustainable perspectives. However, there arechallenges when it comes to transferring and reaping benefits from knowledge developed in projects. The aimof the paper is to investigate how project outcomes from Smart Built Environment projects are handled andhow projects are linked to the program’s intended short-term effects. Through a case study and document analysison two projects, nine different semi-structured interviews with representatives of the organizations involvedin the projects were identified. As the Smart Built Environment's short-term effects were embeddedwith the project goals, it was concluded that the project results were linked to the program's intended shorttermeffects in theory, but that it becomes tangible when implemented in practice. Furthermore, the projectresults spread individually where it was implemented on future projects, internally within the organization inthe form of presentations, and finally through interest groups (BIM alliance) where it was presented to actorsin the entire built environment sector.

о уbraných ukazatelů herníhо оnu u družstev nejvуšší о оutěže mužů v ČR v о о - Cílem naší diplо о je pоrоvnat, na základě získaných dat оficiálních о у у о оnu u družstev umístěných na druhých, šestých a desátých místech nejvуšší basketbalоvé sоutěži mužů v ČR о о о základní části (о оčníku 2000/01 dо оčníku 2019/2020). о - materiálу bуlу získané z internetоvých stránek Č у rоzdílу ve о о každém ukazateli u stejně umístěných týmů za о о rо у у о о výkоnů každém ukazateli mezi týmу, které se umístilу na druhých, šestých a desátých místech sоuhrn průměrných hо о každém ukazateli za о о šestých a desátých, které následně pо о Klíčо о о о о о о у у

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<p>    </p> <p>Development on instrumentation and algorithms for chemical structure and chemical kinetics are discussed in this thesis. In Chapter 2 and 3, a consensus equilibrium formalism is introduced for the integration of multiple quantum chemical calculations of molecular and electronic structure. In multi-agent consensus equilibrium (MACE), iterative updates in structure optimization are intertwined with the net output, representing an equilibrium balance between multiple computational agents. MACE structure calculations from the integration of multiple low-level electronic structure calculations were compared favorably for small molecules, with results evaluated through comparison with higher level structure (CCSD). Notably, MACE results differed substantially from the average of the independent computational agent outputs, with MACE yielding improved agreement with higher-level CCSD calculations. The primary focus is on the development of the mathematical framework for implementing MACE for molecular and electronic structure determination, these initial preliminary results suggest potential promise for the use of MACE to improve the accuracy of low-level electronic structure calculations through the integration of multiple parallel methods. In Chapter 4 and 5, Fourier- transform fluorescence recovery after photobleaching (FT-FRAP) coupled with periodically comb pattern was demonstrated to monitor the controlled-release mechanisms of microparticles. By monitoring the time-lapse recovery patterns, spatial mobility were decoded in FT domain. Due to the nature of mobility encoded in FT domain, substantial improvements were demonstrated in terms of enhanced signal-to-noise, simplified mathematics, low requirements of sampling, and multiphoton compatibility to probe inside samples. FT-FRAP was able to discriminate and quantify the internal diffusion and exchange to higher mobility in fitting the recovery kinetics within microparticles. Theoretical modeling of exchange and diffusion- controlled release revealed that both RS and RL microparticles exhibited similar exchange decay, with RL having a much higher diffusion decay. The microscopically higher diffusion of RL microparticles is consistent with the dissolution performance of RL microparticles macroscopically. The distinction of controlled release mechanisms provided by FT-FRAP is important to understand and further optimize the design of controlled release systems for GI tract. </p>

[pt] A Orientação Empreendedora (OE) reflete a propensão de uma empresa a se engajar em comportamentos inovadores, proativos e de correr riscos para atingir seus objetivos. Em um contexto cada vez mais competitivo e globalizado, este campo foi se consolidando como um dos mais férteis na literatura de gestão estratégica, atraindo o interesse de pesquisadores dispostos a investigar como as empresas devem explorar essa postura empreendedora para aprimorar seu desempenho. Dentro deste contexto, um recurso relevante para PMEs, é a utilização da rede de relacionamentos (network) criada em volta da empresa para aprimorar seus negócios. Em vista disso, a presente pesquisa se propôs a analisar empiricamente o impacto da orientação empreendedora no desempenho financeiro e operacional de pequenas empresas, avaliando também a moderação do network de negócios nessa relação. Para tanto, foram coletados dados de 155 pequenas empresas do Rio de Janeiro cadastradas no SEBRAE/RJ, para posterior análise através do método de regressão hierárquica. Os resultados do estudo demonstraram que a orientação empreendedora contribui para melhorias tanto no desempenho financeiro quanto no operacional. Além disso, verificou-se que o network de negócios não exerceu papel moderador em nenhuma dessas duas relações. Com base nestes achados, contribuições acadêmicas e implicações gerenciais foram elaboradas, assim como limitações e sugestões para pesquisas futuras. / [en] The Entrepreneurial Orientation (OE) reflects a company s propensity to engage in innovative, proactive behaviors and to take risks in order to achieve its goals. In an increasingly competitive and globalized context, this field has been consolidated as one of the most fertile in the strategic management literature, attracting the interest of researchers willing to investigate how companies should explore this entrepreneurial stance to improve their desempenho. Within this context, a relevant resource for SMEs is the use of the network created around the company to improve their business. In view of this, the present research proposed to empirically analyze the impact of entrepreneurial orientation on the financial and operational desempenho of small companies, also evaluating the moderation of the business network in this relationship. For this purpose, data were collected from 155 small companies in Rio de Janeiro registered in SEBRAE, for further analysis using the hierarchical regression method. The results of the study demonstrated that entrepreneurial orientation contributes to improvements in both financial and operational desempenho. In addition, it was found that the business network did not play a moderating role in either of these two relationships. Based on these findings, academic contributions and managerial implications were elaborated, as well as limitations and suggestions for future research.

Inledning: Gasellföretagens utmaning är att de arbetar under en väldigt hög tillväxt. Attständigt lyckas bibehålla en snabb och lönsam tillväxt med hög kvalitét blir allt svårare när detska göras i en snabbföränderlig och oförutsebar miljö. På grund av denna komplexitet samt enökad personalstyrka som uppkommer till följd av företagets snabba tillväxt behöververksamheten tillämpa specifika styrmedel. Syfte: Syftet med uppsatsen är att förstå personal-, handlings- och resultatstyrning i svenskagasellföretag. Metod: Den här studien utgår från en deduktiv forskningsansats med inslag av en induktivansats. Studiens empiri har genomförts med en kvalitativ forskningsansats och utgörs avsemistrukturerade intervjuer med fyra gasellföretag. Litteraturstudien har genomförts genomatt samla in teorier från tidigare forskningsstudier inom ämnesområdet. Slutsats: Studien påvisar att svenska gasellföretag värdesätter personalstyrning högre änhandlings- och resultatstyrning. Samtidigt visar studien, enligt respondenternas uppfattning, attpersonalstyrning har varit den främsta bidragsgivaren till tillväxten hos de intervjuadeföretagen. Av studien framgick det även att handlingsstyrning är något som, delvis dolt,används i gasellföretag. Vidare framgår det i studiens slutsats att resultatstyrning är någotsvenska gasellföretag har olika inställning till. Studien indikerar även att ett styrmedel inte kanverka isolerat i svenska gasellföretag. / Introduction: The challenge for gazelle companies is that they work during a very high levelof growth. Constantly succeeding in maintaining fast and profitable, high-quality growth isbecoming increasingly difficult when it comes to doing so in a rapidly changing andunpredictable environment. Due to this complexity and an increased workforce that arisesbecause of the company's rapid growth, the business needs to apply specific instruments. Purpose: The purpose of the thesis is to understand personnel-, action- and result control inSwedish gazelle companies. Method: This study is based on a deductive research approach with elements of an inductiveapproach. The empirical study has been carried out with a qualitative research approach andconsists of semi-structured interviews with four gazelle companies. The literature study hasbeen carried out by collecting theories from previous research studies in the subject area. Conclusion: The study shows that Swedish gazelle companies value personnel control higherthan action- and result control. At the same time, the study shows, in the respondents' view, thatpersonnel control has been main contributor to the growth of the interviewed companies. Thestudy also showed that action control is something that, partly hidden, is used in the gazellecompanies. Furthermore, it appears from the study's conclusion that result control is somethingSwedish gazelle companies have different attitudes to. The study also indicates that a controlinstrument cannot seem isolated in Swedish gazelle companies.

В российской современной экономической теории существует большое количество разнообразных мнений по определению дефиниции «финансовый результат». Некоторые из них похожи, какие-то отличаются. Все это связано с многогранностью исследуемой категории. Но считаем, что в системе бухгалтерского учета категории «доходы», расходы» и «финансовый результат» в российской системе бухгалтерского учета увязаны четко: финансовый результат определяется как разница между доходами и расходами экономического субъекта. Для коммерческих организаций предлагается детализировать информацию по доходам и расходам по обычным видам деятельности по направлениям деятельности. Указанные нововведения в целом позволят выполнить требования ПБУ в отношении раскрытия информации в бухгалтерской (финансовой) отчетности организаций. Предлагаемый учетный регистр, разработанный по результатам анализа на основе структурированного рабочего планов счетов по учету доходов и расходов по обычным видам деятельности, наш взгляд, улучшит качество учетно-аналитической работы, позволит повысить обоснованность принимаемых управленческих решений, эффективность деятельности организации в целом. / In Russian modern economic theory, there are many different opinions on the definition of "financial result". Some of them are similar, some are different. All this is due to the versatility of the category under study. But we believe that in the accounting system of the category "income", "expenses" and "financial result" in the Russian accounting system are clearly linked: the financial result is defined as the difference between income and expenses of an economic entity. For commercial organizations, it is proposed to detail information on income and expenses for ordinary activities in the areas of activity. These innovations will generally meet the requirements of the PBU in relation to the disclosure of information in the accounting (financial) statements of organizations. The proposed accounting register, developed on the basis of the results of the analysis on the basis of structured working plans of accounts for the accounting of income and expenses for ordinary activities, in our opinion, will improve the quality of accounting and analytical work, will improve the validity of management decisions, the effectiveness of the organization as a whole.

Для успешного существования отношений на рынке одним из требований является наличие у организаций собственного имущества, то есть основных средств. Основные средства действительно очень необходимы для налаживания производственной деятельности и оказания любых услуг. Эти активы обычно самые дорогие и с долгим сроком полезного использования на предприятии. Также важнейшую роль основные средства играют в трудовом процессе посредством образования технической и производственной базы предприятия и тем самым позволяя определить производственный потенциал организации. Любому производственному предприятию необходимы основные средства, так как они много раз участвуют в процессе производства, перенося свою стоимость частично на создаваемый товар, но при этом, не меняя своей формы. В течение всего времени основные средства подвергаются различным действиям: приходуются, вводятся в эксплуатацию, происходит начисление амортизации, износ, ремонт, модернизация, выбытие в связи с износом, продажей, а также перемещение. Рациональное управление и использование основных средств также влияет на результаты деятельности организации. Для того чтобы принять решение в части основных средств нужно провести экономический анализ. Рациональность управления и использования основных средств прямо влияет на результат деятельности предприятия в целом. / For the successful existence of relations in the market, one of the requirements is that organizations have their own property, that is, fixed assets. Fixed assets are really very necessary to establish production activities and provide any services. These assets are usually the most expensive and longest-lived assets in an enterprise. Also, fixed assets play an important role in the labor process through the formation of the technical and production base of the enterprise and thereby allowing to determine the production potential of the organization. Any manufacturing enterprise needs fixed assets, since they participate many times in the production process, transferring their value partially to the product being created, but at the same time, without changing their form. Throughout the entire time, fixed assets are subjected to various actions: they are received, put into operation, depreciation is charged, depreciation, repairs, modernization, disposal due to wear and tear, sale, as well as movement. The rational management and use of fixed assets also affects the results of the organization. In order to make a decision about fixed assets, you need to conduct an economic analysis. Rationality of management and use of fixed assets directly affects the result of the enterprise as a whole.

На современном этапе автомобилестроение является одной из важнейших отраслей в промышленности как развитых, так и развивающихся стран. Для России и Китая данная отрасль также является одной из существенных отраслей промышленности. Цель исследования – сравнение учетно-аналитических методов формирования показателей деятельности промышленных предприятий России и Китая. Объект исследования – предприятия автомобильной промышленности России и Китая. Предмет исследования – учетно-аналитические методы формирования показателей предприятий России и Китая. Научная новизна исследований, проведенных в данной магистерской диссертации, заключается в следующем: на основе обзора учетно-аналитических методов формирования показателей о финансовых результатах предприятий и сравнительного анализа развития России и Китая выявлена роль анализа финансовых результатов в выявлении резервов повышения эффективности их деятельности; на основе анализа финансовой отчетности двух стран выявлены различия в содержании между китайскими и российскими стандартами бухгалтерского учета проведено использование учетно-аналитических методов формирования показателей деятельности предприятий автомобильной промышленности России и Китая на основе анализа их деятельности. / At the present stage, the automotive industry is one of the most important industries in both developed and developing countries. For Russia and China, this industry is also one of the essential industries. The purpose of the study is to compare accounting and analytical methods for the formation of performance indicators of industrial enterprises in Russia and China. The object of the study is the enterprises of the automotive industry of Russia and China. The subject of the study is accounting and analytical methods for the formation of indicators of enterprises in Russia and China. The scientific novelty of the research conducted in this master's thesis is as follows: based on a review of accounting and analytical methods for the formation of indicators on the financial results of enterprises and a comparative analysis of the development of Russia and China, the role of financial results analysis in identifying reserves for improving the efficiency of their activities is revealed; based on the analysis of the financial statements of the two countries, differences in content between Chinese and Russian accounting standards were revealed, accounting and analytical methods for the formation of performance indicators of the automotive industry enterprises of Russia and China were used based on the analysis of their activities.