Decisions on measures reducing environmental damage or improving environmental impact are usually constrained by financial limitations. Eco-efficiency analysis has emerged as a practical decision support tool by integrating environmental and economic performance. Environmental impact, as well as economic revenues and expenses, are usually distributed over a certain time scale. The temporal distribution of economic data is frequently assessed by discounting while discounting of environmental impact is rather uncommon. The scope of this paper is to reveal if this assumed inconsistency is common in eco-efficiency assessment literature, what reasons and interrelations with indicators exist and what solutions are proposed. Therefore, a systematic literature review is conducted and 35 publications are assessed. Theoretical eco-efficiency definitions and applied eco-efficiency indicators, as well as applied environmental and economic assessment methods, are compared here, but it is revealed that none of the empirical literature findings applied or discussed environmental discounting. It was, however, found in methodical literature. It is concluded that the theoretical foundation for the application of discounting on environmental impact is still insufficient and that even the theoretical foundation of economic discounting in studies is often poor. Further research and, eventually, a practical framework for environmental discounting would be beneficial for better-founded, more “eco-efficient” decisions.

Στη διατριβή αυτή έχει αναπτυχθεί ένας νέος συνδυασμός της Ανάλυσης Κύκλου Ζωής (ΑΚΖ) και της Ανάλυσης Οικολογικής Απόδοσης, που εφαρμόζεται για την αξιολόγηση της περιβαλλοντικής και ενεργειακής απόδοσης και της απόδοσης κόστους ενός πρότυπου ηλεκτροχρωμικού παραθύρου, η οποία έχει σκοπό να χρησιμοποιηθεί ως διάταξη εξοικονόμησης ενέργειας σε κτήρια. Ο κύριος στόχος είναι να επισημάνουμε πώς η συγκεκριμένη μέθοδος συμπληρώνει τις δύο μεθόδους, ενσωματώνοντας τα ιδιαίτερα πλεονεκτήματά τους σε ένα πληρέστερο και πιο ισχυρό διαγνωστικό εργαλείο. Η αποδοτικότητα της μεθόδου αποδεικνύεται με εφαρμογή σε έναν ηλεκτροχρωμικό υαλοπίνακα (K-Glass/WO3/πολυμερής ηλεκτρολύτης/V2O5/K-Glass), διαστάσεων 40cmx40cm. Αξιολογείται ολόκληρος ο κύκλος ζωής του εφαρμόζοντας τη μέθοδο της ΑΚΖ (ISO 14040). Για να μετρηθεί και να καταγραφεί η οικολογική απόδοση, χρησιμοποιούνται δείκτες περιβαλλοντικής απόδοσης, οι οποίοι βασίζονται σε ισοζύγια υλικών και ενέργειας και ορίστηκαν λαμβάνοντας υπόψη διάφορες παραμέτρους, (σενάριο ελέγχου, προσδοκώμενος χρόνος ζωής, κλιματικές συνθήκες, κόστος αγοράς). Ο συνδυασμός των αποτελεσμάτων οδηγεί σε σημαντικά συμπεράσματα για τον συνδυασμό ιδιοτήτων και τις πιθανές βελτιώσεις, που μπορεί να χρησιμοποιηθούν στη λήψη αποφάσεων για το σχεδιασμό και την ανάπτυξη του προϊόντος και για την επιλογή της βέλτιστης περίπτωσης μεταξύ διαφόρων υαλοπινάκων για ειδικές κλιματικές συνθήκες. Τέλος, μια τέτοια μεθοδολογία μπορεί να χρησιμοποιηθεί για την καθιέρωση ενεργειακής σήμανσης, ή ενεργειακής ταξινόμησης των παραθύρων, ενώ επιπλέον είναι σύμφωνη με την Ευρωπαϊκή Οδηγία (2002/91/EC) για την ενεργειακή απόδοση των κτηρίων, που απαιτεί πιστοποιητικά ενεργειακής απόδοσης για υφιστάμενα και νέα κτήρια. / In this study, a novel combination of the Life Cycle Assessment (LCA) and the Eco-efficiency analysis has been developed and implemented to evaluate the environmental, energy and cost efficiency potential of an electrochromic (EC) window prototype that aims to be used as an energy saving component in the building. The main objective is to mark out how the proposed method complements the traditional techniques, namely LCA and Eco-efficiency integrating their individual advantages into a more complete and a further more powerful diagnostic tool. The efficiency of the method is demonstrated with implementation to a 40cm x 40cm EC glazing (K-Glass/WO3/polymer electrolyte/V2O5/K-Glass). The whole life cycle of the EC glazing is evaluated by implementing the method of LCA (ISO 14040). In order to measure and report the ecological efficiency, environmental performance indicators were used, based on material and energy balances. The indicators were suitably defined taking into consideration various parameters (control scenario, expected lifetime, climatic type, purchase cost). Significant conclusions can be drawn for the development and the potential applications of the device compared to other commercial fenestration products. The combination of the results leads to significant conclusions for the balance of its properties and possible improvements that can be utilized in decision making for the product design and development and for the selection of an optimum case among various fenestration products for specific areas/climates. Finally, such a methodology can be utilized to establish a system for energy labeling or energy rating of windows and it is in accordance with the European Directive (2002/91/EC) on the energy performance of buildings, which calls for energy performance certificates to be available for new and existing buildings.

This document aims on presentation of energy audit of water networks. Its focus is to introduce the method of solving the energy audit of water networks. It characterizes the water networks performance using context and efficiency indicators. It consists of theoretical description of mathematical approach to the problem. It describes different kinds of energies participating in water distribution process and also presents energy indicators which describe energetic efficiency of water networks. Last but not least it shows the possibilities of accomplishment the energy audit of water network on numerical example. Then we can find the assessment of each of indicators and kinds of energies. Context indicators describe topography of water network and efficiency indicators show how efficient in terms of using input energy is the behavior of the water networks. The case application of the approach of solving energy audit of water networks as well as indicators assessment can be found in the last part of the thesis. This thesis brings basic overview of the approach to the solution of energy audit of water networks. May it help the future application of the energy audit of water networks in the Czech Republic.

The diploma thesis describes the financing and management of the investor's investment plan from his point of view. It deals with possible ways of financing an investment project. It analyzes the financial situation of a particular investor. The aim of the work is to evaluate the management of a specific investment project, its financing and analysis of other possible ways.

The topic of this diploma thesis is the assessment of economic efficiency and risks of a public project. The theoretical part deals with the life stages of buildings, the characteristics of public projects and risks associated with the realization of the construction. The subject of the analytical part is an economic assessment of efficiency and risks in the specific selected public project.

Магистерская диссертация посвящена разработке методического инструментария, направленного на совершенствование системы управления оборотными средствами на предприятии. В качестве научной новизны выявлена обратно-пропорциональная корреляция между рентабельностью оборотных активов и оборачиваемостью запасов предприятия, а также установлена обратно-пропорциональная зависимость между инфляцией и оборачиваемостью запасов. Автором предложен методический подход к определению потребности в запасах материалов на основе календарного плана-графика, разработаны методические основы для внедрения категорийного подхода к управлению закупками на предприятии. Полученные результаты и рекомендации могут использоваться специалистами предприятий при разработке тактических и стратегических мероприятий по управлению оборотными средствами. / The master's thesis is devoted to the development of methodological tools aimed at improving the working capital management system at the enterprise. As a scientific novelty, an inversely proportional correlation between the profitability of current assets and the turnover of stocks of the enterprise was revealed, and an inversely proportional relationship between the turnover of stocks and inflation was also established. The author has proposed a methodological approach to determining the need for stocks of materials based on a calendar schedule, developed methodological foundations for introduction of a categorical approach to procurement management at enterprise. The obtained results and recommendations can be used by specialists of enterprises in the development of tactical and strategic management measures for working capital.