The Diploma thesis are focused on evaluation of financial situation of company by methods of financial analyse. There will be analysed by system of ratios. The areas, where the system of ratios will presume problems, there will be focused analyse based on absolute, ratio and diference indexes. Along developed reality will be made scheme of solution.

The diploma thesis focuses on evaluation of the financial situation’s company. Used methods are financial indexes, site and bankruptcy indexes. The first thesis’ part analyze theoretical fundamentals of these methods, in the second part is the company introduced. The third part is an application of financial methods. In the last part there is a summary of a financial situation and proposals to its improvement.

The diploma thesis occupies with the evaluation of financial health of the company Východočeská plynárenská, a. s. by traditional and less famous methods of financial analysis. It presents suggestions to improvement the company´s financial situation on the basis of financial analysis´s results. Contains a recommendation to use the concept of economic value added as complex tool for evaluation of financial situation.

This diploma thesis solves construction project high dumping shovel for back hoe loader New Holland B100 and B110. There are described operating conditions in the introduction, transport material and technical parameters for back hoe loader B100, B110. There are mentioned possible construction’s solutions and own design. Follow the kinematics analysis of material’s dumping and the static analysis on shovel and frame. This is connected with following peg’s control and the solidity analysis of shovel and frame for different load cases, where the MFE was used

Hydrodynamic drag testing was conducted for eleven different configurations of IsoTruss® lattice structures. Flow visualization of prototypical IsoTruss® wind towers was also performed using Particle Image Velocimetry instrumentation. The drag test and flow visualization specimens included 6-node and 8-node configurations, single and double-grid geometries, thick and thin member sizes, smooth and rough surface finishes, a helical-only structure, and a smaller outer diameter test specimen. Three sets of hydrodynamic drag tests were conducted in a closed-circuit water tunnel: 1) orientation drag tests, 2) water velocity drag tests, and 3) height variation drag tests. The orientation drag tests measured the hydrodynamic drag force of the IsoTruss® test specimens at five different orientations with an average water velocity of 1.43 mph (0.64 m/s). The water velocity drag tests measured the maximum drag for each IsoTruss® test specimen at water velocities ranging from 0.0 to an average 1.43 mph (0.64 m/s). Based on the average outer structure diameter of the IsoTruss® specimens, the water velocities corresponded to a Reynolds number range of 7,000 to 80,000. Based on the average member diameter, the corresponding Reynolds number spanned from 600 to 3,000. In addition, the height variation drag tests were performed by vertically extracting the IsoTruss® test specimens from the test section at four different immersed height levels, with a maximum immersed height of 7.22 in (18.1 cm). The height variation testing corresponded to a Froude number range of 0.40 to 0.90. The IsoTruss® specimens exhibited an average lower drag coefficient based on the projected cylindrical area than the smooth circular cylinder data throughout the Reynolds number and Froude number ranges. The drag coefficient based on solid member area showed no correlation when shown as a function of the solidity ratio. However, for the drag coefficient calculated from the solid member projected area, the data for all IsoTruss® test specimens collapsed to a 2nd order polynomial when presented as a function of the Froude number, with an R2 of 0.99. Conversely, no significant relationship was shown when the drag coefficient based on projected cylindrical area was plotted versus the Froude number. The hydrodynamic data was compared to aerodynamic data, and the orientation testing results were identical. The hydrodynamic data differed by an average of 17% compared to the non-dimensional aerodynamic results. The flow visualization research revealed that the velocity returned to 2% of the freestream velocity at 1.24 diameters upstream from the prototypical IsoTruss® wind tower. Likewise, the velocity returned to a maximum 4% of the freestream velocity at 0.94 diameters sidestream of the model IsoTruss® wind tower.

In this dissertation, we address the problem of vagueness in traditional legal contracts by presenting novel methodologies that aid in the paradigm shift from traditional legal contracts to smart contracts. We discuss key enabling technologies that assist in converting the traditional natural language legal contract, which is full of vague words, phrases, and sentences to the blockchain-based precise smart contract, including metrics evaluation during our conversion experiment. To address the challenge of this contract-transformation process, we propose four novel proof-of-concept approaches that take vagueness and different possible interpretations into significant consideration, where we experiment with popular vendors' existing vague legal contracts. We show through experiments that our proposed methodologies are able to study the degree of vagueness in every interpretation and demonstrate which vendor's translated-smart contract can be more accurate, optimized, and have a lesser degree of vagueness. We also incorporated the method of fuzzy logic inside the blockchain-based smart contract, to successfully model the semantics of linguistic expressions. Our experiments and results show that the smart contract with the higher degrees of truth can be very complex technically but more accurate at the same time. By using fuzzy logic inside a smart contract, it becomes easier to solve the problem of contractual ambiguities as well as expedite the process of claiming compensation when implemented in a blockchain-based smart contract.

In this dissertation, various VAT parameters are investigated to determine the effect of the overall efficiency of the turbine at a high Reynolds number. To increase the efficiency of the vertical axis turbines, 2D CFD simulations are completed in an effort to better understand the physics behind the operation of these turbines. Specifically, the effect of advance ratio, solidity, and wake interactions were investigated. Simulations were completed in OpenFOAM using the k-ω SST turbulence model at a nominal Reynolds number of 500,000 using a NACA 0015 airfoil. To simulate the motion of the turbine, Arbitrary Mesh Interfacing (AMI) was used. For all of the parameters tested, it was found that the geometric effective angle of attack seen by the turbine blades had a significant impact on the power extracted from the flow. The range of effective angles of attack was found to decrease as the advance ratio increased. In spite of this, a severe loss in the power coefficient occurred at an advance ratio of 2.5 during which the blade experienced dynamic stall. This effect was also seen when the number of turbine blades was changed to four, at a solidity of 1.08. This negative impact on performance was found to be due to the increase in the drag component of the tangential force when dynamic stall occurs. Results indicate that wake interactions between subsequent blades have a large impact on performance especially when the wake interaction alters the flow direction sufficiently to create conditions for dynamic stall. To improve the performance of the VAT in the presence of dynamic stall, calculations were completed of a static twisted blade profile using GenIDLEST and OpenFOAM. There was found to be no improvement in the lift coefficient when comparing the twisted blade profile with a 2D blade at the same median angle of attack as the twisted blade. To further see the effects of the twisted blade, an effective VAT pitching motion was given to the blade and again compared to a 2D blade with the same motion. In this case there was significant improvement seen in the performance of the twisted blade. / Master of Science

Bakgrund: En ny reglering har införts den 1 januari 2018, vilket är IFRS 9 finansiella instrument som ersätter IAS 39. Värdering och redovisning förändras från en objektiv till en subjektiv bedömning av kreditförluster. Syfte: Syftet med studien är att undersöka vilken effekt IFRS 9 har på svenska banker efter införandet. Studien undersöker även om effekten varierar beroende av bankers storlek. Metod: För att uppnå studiens syfte har en kvantitativ studie med deduktiv ansats tillämpats. Sekundärdata har inhämtats ur bankernas årsredovisningar för 2018 från respektive hemsida. Banker som ingår i studien är 43 svenska banker som står under Finansinspektionens tillsyn. Studiens tre hypoteser testades med hjälp av ttest, där parvis observation gjordes mellan åren 2017 och 2018. Resultat och slutsats: Resultatet visade en signifikant förändring av totala kapitalrelationen och kärnprimärkapitalrelationen i de större bankerna, vilka nyckeltalen var lägre efter införandet av IFRS 9. Egna kapitalet, kreditförlusterna och soliditeten kunde inte visa någon signifikant förändring. Slutsats av studiens resultat är att införandet av IFRS 9 haft en marginell effekt på svenska banker. / Background: The new regulation IFRS 9 has replaced IAS 39. The new regulation is subjective, forward-looking, compared with the old, objective model. Purpose: The purpose of our study was to investigate the effect IFRS 9 has on Swedish banks after the transition. Another aim is to study the effect of IFRS 9 on different bank sizes. Method: To achieve the purpose of the study, a quantitative method has been applied. Data has been obtained from annual reports for the year of 2018. The data consist of shareholders equity, balance sheet total and reported loan losses. Hypothesis testing has been done by using t-test Result and conclusion: The results can support a week significant positive effect on Tier 1 capital and capital adequacy ratio from large banks. No results could be found for Shareholders equity, Credit loss or Solidity.

<p><strong>Purpose</strong>: Examine if there is a connection between the athletic performance and the financial status in football clubs.</p><p><strong>Theoretical perspectives</strong>: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.</p><p><strong>Empirical foundation</strong>: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009’s league table place is also included since tests have been done with one year’s displacement between the financial status and the league table.</p><p><strong>Conclusion</strong>:</p><ul><li>There is no correlation between solidity and the place in the league table in Allsvenska football clubs.</li><li>There is no correlation between net profit and the place in the league table in Allsvenska football clubs.</li><li>There is no correlation between equity and the place in the league table in Allsvenska football clubs.</li></ul>

Purpose: Examine if there is a connection between the athletic performance and the financial status in football clubs. Theoretical perspectives: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies. Empirical foundation: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009’s league table place is also included since tests have been done with one year’s displacement between the financial status and the league table. Conclusion: There is no correlation between solidity and the place in the league table in Allsvenska football clubs. There is no correlation between net profit and the place in the league table in Allsvenska football clubs. There is no correlation between equity and the place in the league table in Allsvenska football clubs.