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The thesis provides financial and strategic analysis of the brewery Pivovar Svijany a.s. as a basis for subsequent valuation of the company. It provides a basis for choosing appropriate valuation methods and data for their subsequent application. The thesis is divided into four parts; the first part provides basic information about the company, its history and its activities. The second part analyses the financial health of the company by financial statement analysis and ratios analysis. The results of the company are then compared with competitors in the same industry. The third part is devoted to strategic analysis; it defines the relevant market in terms of volume and values. It provides alternative forecast scenarios of market development. It arrives to the projections of revenues of Svijany by synthesis and analysis of market forecasts and forecasts of competitive power. The final section summarizes the results of financial and strategic analysis.

This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...

Made available in DSpace on 2016-07-27T13:52:42Z (GMT). No. of bitstreams: 1 DANUZA JANNE RIBEIRO DE ALMEIDA.pdf: 1012713 bytes, checksum: c53fc60f0fd91769e60f316dc4893c67 (MD5) Previous issue date: 2012-08-31 / The research object of this Master dissertation is the formation of the pedagogue. The overall goal is a mapping and content analysis of theses and dissertations on the theme of teacher formation, in the aftermath of the National Curriculum Guidelines for the Pedagogy Course. The students researches were defended between 2008 and 2010, in 17 post-graduate programs in education, accredited by the Coordinating Committee for the Formation of Higher Education Personnel and institutional members of the National Association of Post-Graduate Studies and Research in Education. As its main axes, the theoretical framework uses studies on the formation of the pedagogue, from the setting up the Pedagogy Course, as part of the curriculum guidelines for teacher formation courses in Brazilian universities. These had been established by the federal model in 1939 and were applied until the approval of first CNE/CP Resolution of 15/05/2006, which instituted the National Curriculum Guidelines for the Pedagogy Course. It is also based on the formation policies for pedagogues drawn up after the National Curriculum Guidelines for Pedagogy. It is a qualitative study of a bibliographic nature based on state-of-the-art methodology, combined with a content analysis of 31 studies, of which 7 were theses and 24 dissertations. These works were studied in their entirety in order to draw up analytical or extended summaries according to the Red Latinoamericana de Información y Documentación (Reduc) model. This analysis of 31 student papers resulted in seeing the possibilities and guidelines offered by the authors with regard to the application of the national curriculum guidelines to the Pedagogy Course, such as formation policies for the teacher, researcher and manager promoted by the guidelines. It also resulted in the identification of lacunas which still remain in these analyses of the formation of the pedagogue. / O objeto de pesquisa desta dissertação de mestrado é a formação do pedagogo. O objetivo geral consiste de um mapeamento e análise de conteúdo das teses e dissertações que têm por temática a formação do pedagogo, após as Diretrizes Curriculares Nacionais do curso de Pedagogia. O problema de pesquisa expressa-se no questionamento: Em que medida, nas teses e dissertações sobre políticas de formação, o pedagogo é reconhecido como docente, pesquisador e gestor da educação? Os trabalhos dos discentes analisados, foram defendidos no período de 2008-2010, em 17 programas de pós-graduação em educação, credenciados pela Coordenação de Capacitação de Pessoal de Ensino Superior (Capes) e Sócios Institucionais da Associação Nacional de Pós-Graduação e Pesquisa em Educação (Anped). O referencial teórico tem como eixos principais: estudos sobre a formação do pedagogo, a partir da criação do curso de Pedagogia, como componente das orientações curriculares para os cursos de formação de professores na universidade brasileira, instituídos pelo padrão federal , em 1939, até a homologação da Resolução CNE/CP n. 01, de 15/05/2006, que instituiu as Diretrizes Curriculares Nacionais do Curso de Pedagogia. Outro eixo do referencial teórico contempla as políticas de formação do pedagogo pós Diretrizes Curriculares Nacionais da Pedagogia. Trata-se de uma pesquisa qualitativa de cunho bibliográfico, sustentada na metodologia do estado da arte, combinada com análise de conteúdo de 31 trabalhos, sendo sete teses e 24 dissertações. Esses trabalhos foram estudados na íntegra, a fim de elaborar os resumos expandidos ou analíticos conforme o modelo da Red Latino americana de Información y Documentación (Reduc). Resultou desta pesquisa um balanço dos 31 trabalhos discentes, que permitiu tanto revelar possibilidades e encaminhamentos dos autores, no tocante à aplicação das diretrizes curriculares nacionais do curso de Pedagogia, como as políticas de formação do docente, do pesquisador e do gestor fomentada pelas diretrizes. Resultou também na identificação de lacunas que ainda permanecem nessas investigações acerca da formação do Pedagogo.

Despite a long history of urban planning, Kenyan towns are still characterized by informality, uncoordinated development, urban sprawl, and congestion. Government documents and reports acknowledge that, despite planning, no deliberate effort has been made to implement plans. Little is known about what impedes plan implementation in Kenya. This study sought to develop an in-depth understanding of the barriers to plan implementation from the perspectives of public officials responsible for planning. Using path dependency theory, forwarded by Pierson, and force field analysis, advanced by Lewin, the research questions focused on legal and institutional development, as well as on the nature of relationships between different actors as possible sources of hindrances to plan implementation. Data for this qualitative study accrued through reviews of documents relating to urban planning and interviews with officials in different categories, with a focus on three case cities: Nairobi, Nakuru, and Eldoret. A total of 14 participants, 10 from the city level, included county legislators; 4 from the national government level were interviewed. The data obtained were analyzed qualitatively using multiple-level coding and direct interpretation to create themes. The themes that emerged included politics and vested interests, financial, legal regime, institutional setup, land tenure, and quality of the plans. Study findings may be useful in informing planning authorities on how to restructure the preparation and implementation of urban plans.

The goal of this master thesis is to summarise theoretical knowledge and characteristics of the corporate image and characteristics of public relations and subsequently to practice the PR audit and the research of the corporate image by the key target groups in the surrounding of the organization. An optimazing approach to the communication process has been developed based by outputs from the PR audit. The analysis and the research were conducted on a higher educational institution XY Ltd. The analysis of the material facts through the scientific literature and company internal documents and personal partially standardised interview were used as a methodological background for the PR audit. The subjective attitudes of the key target groups of interested persons towards corporate image was conducted with the help of questionionnaires.

Marketing, online marketing communication, advertising, marketing research, questionnaire survey

Mångfunktionell grön infrastruktur har en betydande roll för städers resiliens tackvare de ekosystemtjänsterna de bidrar med. På grund av den snabba expansionen avstäder skapas ofta målkonflikter gällande markanvändning vilket har lett till att dengröna infrastrukturen i många fall bortprioriterats. För att motverka denna utvecklingär det viktigt att beakta den gröna infrastrukturen och dess ekosystemtjänster tidigt iplaneringsskedet. Syftet med arbetet är att skapa en modell för att utvärderamångfunktionalitet samt hur ekosystemtjänster påverkas vid förändring i urban miljö.Metoden som legat till grund för arbetet har varit analyser av öppna rumsliga datakombinerat med multikriterieanalys. Arbetet har avgränsats till endast inkluderamiljömångfald, konnektivitet, klimatreglering, samt rekreation. Resultatet av arbetetvisar att genom kombinationen av rumsliga analyser och multikriterieanalys kan fleraekosystemtjänster och ekologiska funktioner analyseras samtidigt. Vidare kanmodellen användas som planeringsunderlag för att identifiera styrkor och utmaningarvid förändring av den gröna infrastrukturen i urbana miljöer. / Multifunctional green infrastructure (GI) is central for the resilience of cities, due tothe ecosystem services (ES) it provides. The rapid expansion of cities often createsconflicting interests regarding the land use, which has led to the undermining of theurban green infrastructure (UGI). It’s, therefore, important to consider GI and ES inthe early stages of urban planning. The aim of this study is to develop a model for GImultifunctionality and ES evaluation. The method used to accomplish this is acombination of a multi-criteria analysis (MCA) and spatial analyses. This study’sscope only incorporates environmental variety, connectivity, climate regulation andrecreation. The results of this study show that the combination of MCA and spatialanalyses allow the evaluation of several ES and ecological functions simultaneously.Furthermore, the model can be used as a basis for the urban planning process throughthe identification of strengths and challenges of the UGI.

Magister Legum - LLM (Mercantile and Labour Law)

Hårdgörning av trä syftar till att göra materialet hårdare. Detta går att åstadkomma genom komprimering, det komprimerade materialet tenderar dock att återgå mot sin ursprungsform då materialet utsätts för fukt om ingen låsning sker. Låsningen kan ske mekaniskt i en treskiktskonstruktion som motverkar träets fuktrörelser. Dessa skivor har dock visat sig vara instabila och tidigare försök har uppvisat deformationer i form av kupning. Denna undersökning syftar till att utreda förutsättningarna för att använda komprimerad asp samt att ta fram underlag för framtagning av en kommersiell produkt. Praktiska tester har genomförts för att studera hårdhet, återfjädring och densitet hos det komprimerade virket. Vidare har treskiktsskivor tagits fram för att testa om det går att få en stabil konstruktion genom att variera tjockleken på spärrskiktet. Även skillnader i acklimatiseringstid och fuktkvotens inverkan för virkets återfjädring har studerats. Resultaten visar på att aspens hårdhet efter komprimering blir i samma nivå som bok och ask, en låg fuktkkvot vid komprimering av materialet ger en låg återfjädring, komprimerat material har en längre acklimatiseringstid till jämviktsfuktkvot och materialet går att låsa tvärs fiberriktningen i en treskiktskonstruktion. / To make wood harder it can be densified. This can be achieved by compression, the compressed material tends to return to the original shape when it is exposed to moisture fluxations and if no form of fixation occurs. The fixation can be done mechanically in a three-layer panel construction which reduce movements in the timber. These panels have been found to be unstable and previous attempts have shown deformations in form of cupping. This study aims to evaluate the conditions for using compressed aspen wood, and to provide a basis for development of a commercial product. Practical tests have been conducted to study hardness, springback and density of the compressed wood. In addition, three-layer panels have been developed to test whether it is possible to have a stable construction by varying the thickness of the buttom layer. Differences in acclimatisation time and the moisture contents effect on the springback has aslo been studied. The results show that the hardness of aspen wood after compression is in equal levels with beech and ashes, a low moisture contet provides a low springback, compressed timber have a longer time for acclimatisation and it is possible to fixate the material in the direction across the grain in a three-layer panel construction.