PR appears to be an indistinct division and a complicated resource for companies to value. The current circumstances are negative to the credibility and reliability of PR. This study emphasizes how an application of return on investment contributes to a more strategic use of PR and increases the status and credibility for the division. We experience that measuring the economic value of PR is of great importance and of current interest with few prior studies made. The purpose of this study is to find out how a PR-agency and one of its clients relates to and works with evaluation of PR-activities and to which extent the economic contribution of the activity is measured. The foundation which the theoretical reference grounds on is theories of Delusions of PR and the use of benefit-cost analyzes, Stages and Levels for Evaluating Public Relations Programs, Marketing Return on Investment and PR Return on Investment. The theoretical reference serves as a base during the analyze of the study. The conclusion, based on the empirical body of information, is that an application of return on investment could contribute with a higher status and credibility for the PR-division. The effects that derive from PR-activities are made visible with ROI and can contribute with strong arguments during the negotiation of the budget for the division. PR-agencies are also given motives for the pricing of their work. The objective assessment that is possible to evaluate with help from ROI can bring PR-agencies and companies guidance in the planning of future activities. By considering the budget of PR as an investment its contribution to an organization profit can be evaluated. The study’s introduces several critical factors for an application of ROI. These critical factors are evaluation, knowledge and understanding PR and it’s potentials, the relation towards the division and cooperation and maturity in the field. / Företag tenderar att ha en otydlig bild av vad PR innebär och ser PR-aktiviteter som svåra att värdera. Detta påverkar trovärdigheten och pålitligheten för verktyget negativt. En naturlig frågeställning för rapporten blir hur en tillämpning av måttet avkastning på investerat kapital kan bidra till en mer strategisk användning av PR och därmed öka funktionens status och trovärdighet. Vi upplever att mätning av PR:s effekter och beräkning av avkastning på investerat kapital är ett mycket aktuellt, intressant och ett relativt outforskat område. Rapporten syftar därför till att utröna hur en PR-byrå och en av dess kunder förhåller sig till och arbetar med mätning och utvärdering av PR-aktiviteter samt att undersöka i vilken grad resultat av dessa aktiviteter kopplas till lönsamhetsmål. Som teoretisk grund till denna rapport använder vi oss av teorier kring föreställningar om PR och Benefit-cost-analys, Stages and Levels for Evaluating Public Relations Programs, Marketing Return on Investment samt teorier kring PR Return on Investment. Våra teorier mynnar ut i en teoretisk referensram, vilken används som ett underlag vid analys. Utifrån det empiriska underlaget drar vi slutsatsen att en tillämpning av lönsamhetsmått kan leda till ökad status och trovärdighet för PR-funktionen. ROI synliggör de effekter som kommer av PR-aktiviteter och underlättar för funktionens argumentation vid budgetförhandlingar. Med hjälp av ROI får PR-byråer tydligare argument till det pris som bestäms för PR-aktiviteter. Vidare kan PR-byråer och företag ta fram objektiva resultat, vilka kan verka vägledande inför framtida aktiviteter. Genom att se PR:s budget som en investering kan dess bidrag till en organisations lönsamhet tydliggöras. I slutsatsen presenteras ett antal kritiska faktorer för tillämpning av ROI. Dessa är utvärdering, kunskap och förståelse för PR och dess potential, förhållningssätt till funktionen samt samarbete och mognad inom området PR och mätning.

In the current global market, there are plenty solutions for the savings of energy in the different areas of consumption in buildings: Green roofs and walls, cool roofs, daylighting, motion sensors, and others but there are very few sources of renewable energy at the reach of a common person in residential (smaller) scale. Photovoltaic systems are the most well-know and reliable process of harvesting energy at this small scale. The relationship between energy demand and energy production when installing a photovoltaics system in a residence is one of the main drivers while making a decision at the time of purchasing a system. However, architectural decisions in early stages may influence, enhance or even decrease the possible energy generation and interior performance, thus influencing the possible return of investment. This study evaluates the possible architectural variations that may be beneficial or disadvantegous at a particular city and other circumstances. From, roof, angle, location, roof articulation, layout articulation , shading devices and others, this paper shows a spectrum of convenient and inconvenient projects due to current conditions like climate, solar radiation, typical construction, electricity rates and government incentives. As a conclusion a hierarchy of architectural elements when being used with photovoltaics is developed to demonstrate that a common user can strategically play with architectural features of his/her house to take the most out of the system.

Vertybinių popierių rinka Lietuvoje yra labai jauna ir besivystanti. Investavimas, kaip verslo forma, daug kam atrodo nepatikimas, todėl nėra populiarus. Tuo tarpu vakarų šalyse, kur vertybinių popierių rinka gyvuoja šimtmečius, investavimas į vertybinius popierius laikomas vienu iš geriausių būdų išsaugoti savo kapitalą nuo infliacijos bei jį padidinti. Investicinis portfelis tai ir yra tas instrumentas, kurio pagalba investuotojas užsitikrina didesnes pajamas, esant mažesniam rizkos laipsniui. Baigiamajame magistro darbe „Vertybinių popierių portfelio analizė ir įvertinimas“ nagrinėjama vertybinių popierių portfelio formavimo ir valdymo proceso svarba ir ypatumai, vertybinių popierių rinkos vaidmuo finansų sistemoje, pagrindinės portfelinio investavimo prielaidos bei investuotojų tikslai ir tipai. Taip pat išanalizuota vertybinių popierių portfelio rizikos rūšys bei investuotojo rizikos toleravimo vertinimai. Trumpai apžvelgti pagrindiniai vertybinių popierių portfelio optimizavimo modeliai. Išanalizavus ir įvertinus pagrindines investicinio portfelio teorijas, pasiūlyta jo formavimo bei valdymo schema. Darbą sudaro: įvadas; trys nagrinėjami skyriai (vertybinių popierių vaidmuo finansų sistemoje bei investavimo prielaidos; vertybinių popierių portfelio planavimo ypatumai; investicinio portfelio analizė ir įvertinimas Baltijos šalių vertybinių popierių rinkoje); išvados ir pasiūlymai; literatūros sąrašas ir priedai. / The market of securities in Lithuania is very young and in the process of development. Investment as a business form seems to be unreliable therefore it is not popular. Meanwhile in Western countries where the market of securities has existed for hundreds of years, investment in securities is considered to be one of the best ways to guard capital against inflation and to increase it. The investment portfolio is just the instrument with the help of which the investor will guarantee for himself a large income under lower risk. The final master thesis „Analysis and Evaluation of Securities Portfolio“ deals with the importance and peculiarities of securities portfolio formation and management process, the role of the securities market in the financial system, the basic preconditions of portfolio investment and the aims and types of investors. There is also the analysis of the types of risk of a securities portfolio and evaluation of investor‘s risk tolerance in the work. The basic models of optimization of securities portfolio are briefly described. Having analyzed and evaluated the main theories of investment portfolio, the scheme of it‘s formation and managment was suggested. The thesis comprises: introduction; three analytical chapters (the role of securities in the financial system and investment preconditions; peculiarities of securities portfolio planning; analysis and evaluation of investment portfolio in the Baltic States market of securities); conclusions and... [to full text]

HIV and AIDS is the most prevalent and destructive pandemic to occur in South Africa's recorded history. Due to the increase of infection and deaths rates within the South African Police Services, the Peer Education programme was developed as a prevention strategy to deal with the scourge of HIV and AIDS. The programme came into being as a result of the strategic alliance between the South African Police Services and the South African Civil Military Alliance on HIV and AIDS, which led to the South African Defence Force HIV and AIDS programme being aligned to meet SAPS challenges. An external consultant was appointed to oversee the alignment which resulted in the Peer Education programme being identified as a strategy to fight the scourge of HIV and AIDS in the South African Police Services. This programme is an integral part of the Police Social Work Services personnel capacity building programmes. A comprehensive study into the programme's effect and return on investment (ROI) was undertaken in 2001. This thesis will report on the effect of the HIV and AIDS Peer education programme as well as its return on investment coefficient. Objectives The primary aim of the study was to determine the effect of the HIV and AIDS Peer Education programme on the knowledge, attitude and behaviour of SAPS employees, as well as the programme's return on investment coefficient. Method The study used an experimental research design and triangulation. It involved an average of 294 SAPS employees (228 for the experimental groups and 66 for the comparison groups) with 32 social workers presenting the programme. The programme was also subjected to a structured and comprehensive return on investment analysis. Results Through the triangulation of measurements it was ascertained that the HIV and AIDS Peer education programme had a practical significant effect on the employees' knowledge, attitude and behaviour and improved their personal and professional well-being. The Return on Investment analysis conducted indicated that the programme was of financial benefit to the South African Police Services in comparison with the input by the organisation and the output realised as a result of the activities of the Peer Educators. / Thesis (Ph.D. (Social work))--North-West University, Potchefstroom Campus, 2008.

HIV and AIDS is the most prevalent and destructive pandemic to occur in South Africa's recorded history. Due to the increase of infection and deaths rates within the South African Police Services, the Peer Education programme was developed as a prevention strategy to deal with the scourge of HIV and AIDS. The programme came into being as a result of the strategic alliance between the South African Police Services and the South African Civil Military Alliance on HIV and AIDS, which led to the South African Defence Force HIV and AIDS programme being aligned to meet SAPS challenges. An external consultant was appointed to oversee the alignment which resulted in the Peer Education programme being identified as a strategy to fight the scourge of HIV and AIDS in the South African Police Services. This programme is an integral part of the Police Social Work Services personnel capacity building programmes. A comprehensive study into the programme's effect and return on investment (ROI) was undertaken in 2001. This thesis will report on the effect of the HIV and AIDS Peer education programme as well as its return on investment coefficient. Objectives The primary aim of the study was to determine the effect of the HIV and AIDS Peer Education programme on the knowledge, attitude and behaviour of SAPS employees, as well as the programme's return on investment coefficient. Method The study used an experimental research design and triangulation. It involved an average of 294 SAPS employees (228 for the experimental groups and 66 for the comparison groups) with 32 social workers presenting the programme. The programme was also subjected to a structured and comprehensive return on investment analysis. Results Through the triangulation of measurements it was ascertained that the HIV and AIDS Peer education programme had a practical significant effect on the employees' knowledge, attitude and behaviour and improved their personal and professional well-being. The Return on Investment analysis conducted indicated that the programme was of financial benefit to the South African Police Services in comparison with the input by the organisation and the output realised as a result of the activities of the Peer Educators. / Thesis (Ph.D. (Social work))--North-West University, Potchefstroom Campus, 2008.

In order to increase their profitability, producers have constantly looked for ways to improve resources usage. The introduction of technologies and Precision Agriculture methods has demonstrated good results in the production costs reduction. With this background this dissertation presents an economic viability analysis comparing the soybeans seeding made with fertilizer fixed rate in the furrow with the soybeans seeding with fertilizer variable rate in the furrow. The main purposes of this study were to check the fixed and variable costs involved since the soybeans seeding until its commercialization, determine the profit gathered in each scenario and finally, calculate the area required to pay the investment associated to the fertilizer variable rate kit acquisition. During the study execution, the seeding and harvesting operations were made with automatic pilot system installed in the tractor and the combine in order to guarantee the parallelism between the repetitions. It was used an area of 10,54 ha in the city of Nova Mutum MT, divided in ten parts, being five to each scenario. With the results analysis, it was concluded that the seeding with fertilizer variable rate had a cost of R$6,29 ha-1 (0,4%) lower than the seeding with fertilizer fixed rate and the profit found on the seeding with fertilizer variable rate was R$101,52 ha-1 (7,2%) higher than the other treatment. The payback for the fertilizer variable rate kit acquisition is gotten after seeding 122 ha, demonstrating its viability in the studied conditions. / Visando aumentar sua lucratividade, produtores têm constantemente buscado maneiras de melhorar a utilização de seus recursos. A introdução de tecnologias e práticas de Agricultura de Precisão tem mostrado bons resultados na diminuição dos custos de produção. Neste contexto, o presente trabalho apresenta uma análise de viabilidade econômica comparando uma semeadura de soja realizada à taxa fixa de fertilizante formulado na linha com uma semeadura de soja feita à taxa variável deste mesmo insumo também na linha. Os principais objetivos do estudo foram verificar os custos fixos e variáveis envolvidos desde a semeadura até a comercialização do produto, determinar o lucro obtido com cada um dos tratamentos analisados bem como calcular a área necessária para o retorno do investimento relacionado à aquisição de um kit para semeadura em taxa variável de fertilizante. Durante o desenvolvimento do estudo foram feitas as operações de semeadura e colheita utilizando-se sistema de piloto automático no trator e colhedora a fim de garantir a precisão e paralelismo das repetições. Foi utilizada uma área de 10,54 hectares (ha) na cidade de Nova Mutum MT, dividida em 10 parcelas, sendo 5 para cada tratamento. Da análise dos resultados obtidos com o estudo, concluiu-se que a realização da semeadura à taxa variável teve um custo R$6,29 ha-1 (0,4%) menor em relação à semeadura à taxa fixa de fertilizante, que o lucro apresentado pela semeadura à taxa variável foi R$101,52 ha-1 (7,2%) maior do que o lucro obtido com a semeadura à taxa fixa de fertilizante e que os resultados calculados demonstram que a área a ser semeada para o retorno do investimento do kit de taxa variável de fertilizantes é de 122 ha, demonstrando a viabilidade do mesmo na condição analisada.

Nowadays, the agricultural industry is undergoing several transformations, both economically, due to production costs. Among the main highlights is the inclusion of multinational companies, attracted by the performance of the Brazilian market and changes in the conception of agricultural machinery, with differentiated and more attractive design. The government incentives offered to producers using soil cultivation as a livelihood, have increased significantly, causing companies mobilize to market an economically viable agricultural machinery, however, a return on invested capital is necessary for these organizations, through a calculation of the economic and financial viability adequate. This work shows a model of information flow in the area of administrative-financial knowledge applied to project of agricultural machinery, identifying the activities to be performed in project management, integrating to other areas involved in the creation of a new product focusing on the return of investment. The model includes created from the formation of the project team, financial participation of experts, until the approval of the general document that demonstrates the feasibility of the project through all relevant checks to the general control of product design details. The model serves as a basis for further study of undergraduate and graduate degrees in economic viability analysis, searching for information in the field of administrative-financial knowledge, applied to project management in the design of agricultural machinery, and also for companies working on similar products, as an essential tool to aid in determining the time of return of the amount invested in product design. / Atualmente, o ramo agrícola está passando por diversas transformações, tanto econômica, devido aos custos de produção. Dentre as principais, destaca-se a inserção de empresas multinacionais, atraídas pelo desempenho do mercado brasileiro e as mudanças na concepção da máquina agrícola, com design diferenciado e mais atrativo. Os incentivos governamentais, oferecidos aos produtores que utilizam o cultivo do solo como meio de subsistência, vêm aumentando significativamente, fazendo com que as empresas se mobilizem para colocar no mercado uma máquina agrícola economicamente viável, porém, é necessário um retorno do capital investido para estas organizações, através de um cálculo de viabilidade econômica e financeira adequada. Este trabalho apresenta um modelo de fluxo de informação no domínio de conhecimento administrativo-financeiro aplicada a projeto de máquinas agrícolas, identificando as atividades a serem realizadas no gerenciamento de projeto, integrando às demais áreas envolvidas na criação de um novo produto, focando o retorno do investimento. O modelo gerado abrange desde a formação da equipe do projeto, participação de especialistas financeiro, até a aprovação do documento geral que demonstra a viabilidade do projeto através de verificações de todos os detalhes pertinentes ao controle geral do projeto de produto. O modelo serve de base para estudos mais aprofundados de acadêmicos de graduação e pós-graduação em análise de viabilidade econômica, buscando informações no domínio de conhecimento Administrativo-Financeiro, aplicado em projeto de gerenciamento, na concepção de máquinas agrícolas, e também, para as empresas que trabalham com produtos similares, como uma ferramenta essencial de auxílio na determinação do tempo de retorno do valor investido no projeto de produto.

Para el año 2008 se contaba con 121 supermercados en el Perú y a diciembre 2012 se incrementó a 205 locales. Estas cifras muestran un pleno crecimiento de los supermercados. Es así que nace el presente estudio, analizar el retorno de la inversión en la gestión comercial de los supermercados en el Perú. Según Maximixe (2013) el Perú, a diferencia de otros países como Chile, Brasil y Ecuador presenta una participación de mercado de 15%, mientras que los otros tres países presentan en promedio 60% del mercado moderno. El estudio analizará los supermercados de categoría económicos de medianas superficies, es decir de 1.500 a 2.500 m² de superficie de venta, donde se manejan 20,000 productos aproximadamente, que son los supermercados más representativos y de mayor presencia en el Perú. La investigación tiene como propósito, analizar el retorno de la inversión en la gestión comercial de los supermercados en el Perú utilizando métricas no financieras, para ello se evaluará previamente el análisis de la inversión con métricas financieras, las que servirán de base inicial o estructura para utilizar la nueva metodología propuesta, la cual será explicada en la sección de metodología. Por este motivo es importante conocer los parámetros financieros y no financieros del crecimiento.

The aim of this work is to estimate the individual rate of return on investment in tertiary education in the Czech Republic. Firstly, I focus on the theoretical explanation of the issue of human capital and investment in education as the most important investment in human capital. On the basis of the theoretical knowledge I present a list of revenues and expenses associated with investments in human capital. From this list I then select quantifiable revenues and expenses for the calculation of the internal rate of return on investments in tertiary education and present the data used in calculations. I describe my own methodology and also the methodology used by OECD, which is a base for my methodology. After estimating the individual rate of return on investment in tertiary education in the Czech Republic, I describe some limits of the calculation and interpretation obstacles of the estimate. At the end of my work, I mention some possible directions for further research in this area.

The theme of the diploma thesis "Effect of energy care on building prices" is the design and assessment of several measures, two of which generally lead to lower heating costs. The diploma thesis deals with evaluation of the current state of the family house and determination of PENB before the construction modifications and subsequently after the construction modifications, defining subsequent measures for energy saving implementation, both in terms of energy, economic and also environmental.