In recent time, several reports have been published about a more and more unhealthy population world wide, with increasing Body Mass Index (BMI) in welfare countries, such as Sweden. Diseases, such as obesity and diabetes, which is strongly connected to a high BMI, have increased and together with them also the medical expenses for society/state. Several initiatives have been started, in different countries, to tackle these problems and some have introduced a “sugar tax” on unhealthy products, like candy and soda, which has become a well- debated subject also in Sweden today. In this MBA master thesis, a literature study has been conducted with the goal of evaluating if an excise tax should be introduced in an efficient way on unhealthy sugar-sweetened beverages in Sweden. This case study is built on secondary data where reports and official statistics, from governments and health authorities/organizations, have been studied both for Sweden as well as from other countries. There has been a particular focus on Sweden's neighbouring countries Denmark and Finland, who has both experiences in the implementation of a “sugar tax”. Our theory is that introducing an excise tax on sugar-sweetened beverages will reduce the demand and consumption of these products, which will reduce welfare disease such as obesity and diabetes and yield a tax income for the state. However it is important to have in mind that the reduced consumption also will result in less tax income from the no longer sold goods, fewer personnel employed in the producing industries etc. The results showed that the overall sugar consumption actually has decreased in Sweden, as well as the overall consumption of sugar-sweetened beverages. However during the same time period the average calorie consumption and BMI has continued to increase resulting in a more unhealthy population that results in increased medical expenses. In conclusion an excise tax on sugar-sweetened beverages will not solve the welfare disease problems but may positively influence health. However it comes with a price also for the state from both gains and loss in tax incomes and increased administrations costs for managing the new tax. Finally it should be noted that since sugar-sweetened beverages are unhealthy products, which do not contribute to any positive health effects, sugar taxation might still be considered.

This diploma thesis compares the profits and costs of the prohibition adopted in the Czech Republic during September 2012. The prohibition that lasted two weeks was a reaction of the Czech government on series of intoxication due to the proof of toxic methanol. The thesis detects, based on the comparison of the value of saved lives and costs that the prohibition cause, the effectivity of the government interference on the market oriented economy. The profits of the prohibition are defined as a value of saved lives of people, who would die because of the intoxication if the prohibition would not be adopted. The value of the human life is defined by DALY (disability-adjusted life years), the willingness to pay for prolongation of own life and the amount of potential juridical refunds. The costs of the prohibition are formulated as a value of unsold goods and services. Diploma thesis considers also impact of prohibition on tax collection. We can state that, based on the cost-benefit analysis, the adopted prohibition was economically effective.

Main topic discussed in this diploma thesis is corporate reporting in terms of Human Capital using Business Intelligence tools, specifically IBM Cognos Report Studio. One of the objectives is to show step-by-step methodology of creating complex dynamic report, which includes data structure modeling, layout design and quality check. Another objective is to conduct Cost-Benefit Analysis for a real-life project, which is focused on recreating of Excel-based report in Cognos-based environment in order to automate information flows. Essential part of the diploma thesis is theoretical background of Business Intelligence aspects of data quality and visualization as well as purposes of human capital reporting and description of appropriate KPIs. Objectives are addressed by conducting analysis and research of resources related to topics described above as well as using IBM Cognos Report Studio provided by one of the major companies in financial advisory field. This diploma thesis represents relevant reading for those, who are interested in real-life application of data quality improvement and information flow automation using Business Intelligence reporting tools.

This thesis examines the impact of the concept of ecosystem services in the evaluation of the social costs and benefits of urban watercourse revitalization. Its possible use is shown on the specific selected project. The theoretical part explains the economic substance of ecosystem services, defines related terms, introduces different approaches of various economic schools to the concept and describes its historical development. The practical part then quantifies the net social benefits and costs of the selected project using cost- benefit analysis extended by the concept of ecosystem services. In the conclusion, the objective indicators are calculated and analysed in order to identify the strengths and weeknesses of using the concept of ecosystem services.

The topic of this dissertation thesis is collection, analysis and evaluation of information about investment decisions making within public administration bodies. The investment decision making is examined in relation to allocation of public funds on investment activities and projects. The main goal of this thesis is to analyze and evaluate the current status of the investment decision making within the public sector. Subsequently the goal is to offer new or updated knowledge related to these issues, and bring recommendations to improve the investment decision making of public administration bodies. At first, there are described current knowledge in the field of investment decision making. This is followed by an analysis of assessment methods used for evaluation and selection of investment projects. The work is completed by recommendations for investment decisions making in the form of a normative model. The model should increase benefits of public investment expenses for society. There are used data obtained through a questionnaire survey of 430 subsidized firms, 169 state organizational units and state funds and 130 cities, boroughs and counties. Another important source of information was secondary data of selected ministries and agencies, legislation and literature.

Thesis (M. Dev.) -- University of Limpopo, 2016 / The purpose of this study was to determine the community perceptions based on cost–benefit analysis approach to developing a tourism route. The Ehlanzeni District Municipality in the Mpumalanga Province is proposing the development of a new community-based tourism route in the Umjindi Local Municipality. The route will start from the R40 road gateway to Umjindi Local Municipality, it then stretches to Umjindi township, ending in Barberton town. The aim of a tourism route is brings together a variety of activities and attractions under a theme, and it develops opportunities of products and services. The literature review in the study is drawn from host communities’ perception on tourism development, South African and international perspective on cost–benefit analysis of tourism development. Routes are considered important because they promote local economic development. The impact of tourism development in a local society is demonstrated throughout this study. Through an analysis of the qualitative and quantitative data collected, it was found that community perceived the cost is less than what they will actually benefit from the development of the proposed tourism route. The community perceives that the costbenefit of the development of a tourism route is associated with issues of the economy, social, cultural and environment.

Cost-benefit analysis plays a significant role in the process of siting hazardous waste facilities throughout the United States. Controversy regarding definitively disparate, albeit unintentional, racist practices in reaching these siting decisions abounds, yet cost-benefit analysis stands incapable of commenting on normative topics. This thesis traces the developments of both cost-benefit analysis and its normative cousin utilitarianism by focusing on the impacts they have had on the contemporary environmental justice discourse and highlighting valid claims, misunderstandings, and sedimented ideas surrounding the popularity of cost-benefit analysis. This analysis ultimately leads to an alternative means of realizing environmental justice that both acknowledges the need for greater democratic interactions and attempts to work with, rather than against, the prevailing paradigm of reaching siting decisions.

The aim of this dissertation is to find a suitable methodological procedure of evaluation of public investment project. In the methodological part the defining the procedure for economic evaluation of specific projects in the field of leisure infrastructure is formulated. The emphasis here is primarily on the assessment of non-financial benefits and costs. This procedure is subsequently verified on selected case study.

This thesis discusses project funding in the public sector. Basic concepts concerning a project and a public project are briefly defined in the theoretical part of this text. Subsequent parts then focus on the options of funding a public project as well as project evaluation using the CBA method. The case study focuses on evaluating and choosing the mean of funding for specific implemented project and its socioeconomic evaluation.

The thesis deals with the evaluation of economic efficiency that benefits the public investment project. The aim of this study is to compare the estimated project costs with the costs actually incurred. The theoretical part describes the theme of public sector cost-output methods, and in detail analyzes the cost-benefit analysis. Furthermore, this section deals with regional policy and subsidy resources used to finance public projects. The practical part describes the project funded by funding from the European Union, which compares the value of all expected costs needed for an application for a grant with the real values of costs after project implementation.