The objective of this thesis is to describe an operative controlling in the division, reveal its deficiencies in margin recording and propose improvements to the system. Further, to calculate the amount of administrative expenses of the division in years 2006 -- 2008 (including the plan for 2009) and evaluate its progression regarding the incomes. The thesis is divided into two parts- The first part forms a theoretic basis in the area of price splitting, calculation and operative controlling. The second part is focused on actual problems in operative controlling of Dalkia Česká Republika, a.s. -- Divize Praha.

This thesis aims to analyze the significance of the impact of low interest rates on profitability of banks in the Czech Republic. Profitability of banks is examined through an analysis of the financial profitability ratios on a sample of 6 banks in the period 2004 to 2014. A more detailed analysis and a better assessment of the impact of low interest rates on bank profitability are used decomposition of return on equity, which did not show the effect of low interest rates on return on assets. A more relevant indicator for assessing the impact of low interest rates is the net interest margin, reflecting a negative impact with half of all banks. The financial analysis results were confirmed in a subsequent regression analysis, which examined a variety of internal and external determinants of profitability including the impact of low interest rates. The impact of low interest rates, there was again demonstrated only in the net interest margin, but it certainly can not talk about the dominant factor.

Die Sicherheit des Radverkehrs im innerstädtischen Kontext ist ein bedeutsames Thema. Bislang konzentrierte sich die Betrachtung fast immer nur auf das Unfallgeschehen an Knotenpunkten. Der Bereich der freien Strecke hinsichtlich der Gefährdung der Radfahrer durch überholende Fahrzeuge wurde bisher kaum einbezogen und daher wenig erforscht. Die Arbeit widmet sich der Untersuchung von Abständen beim Überholen von Radfahrern durch motorisierte Fahrzeuge. Zu Beginn wird die Hypothese aufgestellt, dass die in der Praxis auftretenden Sicherheitsabstände zwischen Fahrzeugen und Radfahrern geringer sind, als die planerisch und rechtlich vorgegebenen Werte. In einem Feldversuch wurden mit einem eigens entwickelten Messverfahren Daten empirisch erhoben und statistisch ausgewertet. Frühere Forschungsarbeiten und geltende Regelwerke sowie rechtliche Festlegungen dienten anschließend als Grundlage und Vergleichsbasis bei der Einschätzung der empirischen Daten. Diese wurden im Messverfahren durch Videoaufnahmen ermittelt. Dabei zeigte sich, dass die gemessenen Werte im Mittel so gut wie immer unter den rechtlich und planerisch angegebenen Werten lagen. Die Fahrzeugführer neigten zu geringen und teilweise zu gefährlichen Sicherheitsabständen. In der Untersuchung wirkten verschiedenste Einflussfaktoren auf die Messdaten. Es konnte herausgefunden werden, dass beispielsweise das Vorhandensein von Gegenverkehr einen entscheidenden Einfluss auf die Größe des gewählten Abstands hat. / The safety of cycle traffic in urban areas is an important topic. Until now contemplation almost always focused on accident occurances on junctions only. The range of free haul and its danger for cyclists resulting from overtaking vehicles have barely been incorporated and are thus underexplored. This dissertation is dedicated to the observation of safety distances of motorized vehicles, when overtaking cyclists. At the beginning, the assumption is, that the safety margins between vehicles and cyclists, occuring in the field, are smaller than the legitimately predetermined values. With the help of a specially developed measurement method, data was empirical collected and statistically analysed in a field trial. Former researches, valid sets of rules and legal commitments served as a fundament as well as a basis of comparison for the evaluation of empirical data, which was determined by measuring methodes through video footage. It was found that the measured values were almost always below the legally given values and vehicle operators even tended to dangerously reduce their safety margins. During the study, it became obvious that different factors had an effect on the measurement data. For example the decisive influence of oncoming traffic on the amount of clearance.

INTRODUÇÃO: O mixofibrossarcoma (MFS) é um dos mais frequentes sarcomas de partes moles (SPM) em idosos que afeta principalmente as extremidades. Historicamente, é um grupo de tumores heterogêneos. Clinicamente está caracterizado por apresentar uma alta incidência de recorrência local (RL) e um conhecimento limitado sobre a sua capacidade de metástase. O índice de RL após a ressecção cirúrgica é relativamente maior quando comparado com outros SPM. Não existe um consenso em como identificar os pacientes com maior risco. O objetivo deste estudo foi analisar os fatores de prognóstico dos pacientes diagnosticados com MFS em uma instituição única. MÉTODOS: Foram analisados retrospectivamente os prontuários de 75 pacientes com diagnóstico confirmado de MFS nas extremidades, que foram submetidos a tratamento cirúrgico, nos últimos 25 anos. Comparamos idade, sexo, tamanho e localização do tumor, grau histológico segundo a Fédération Nationale des Centres de Lutte Contre le Cancer (FNCLCC) e o estádio segundo a American Joint Committee on Cancer (AJCC). A média de idade foi 49,7 anos. A localização foi: membro superior (25,4%), membro inferior (66,6%) e pelve (8%). Os pacientes apresentaram baixo, intermediário e alto grau, em: 29,3%, 24% e 46,7% dos tumores, respectivamente. Pelo tamanho foram categorizados em: =/< 5 cm (13,3%), > 5 e <10 cm (42,7%), > 10 e <15 cm (9%) e =/> 15 cm (18,7%). Em total, 26,7% receberam radioterapia pós-operatória. As margens foram livres em 76% e comprometidas em 24%. A análise da regressão de Cox bivariada foi utilizada para determinar as associações entre os fatores clínicos e de tratamento com a RL. RESULTADOS: O tempo médio de seguimento foi 30.7 meses. O 26,7% dos pacientes apresentaram RL. Metástase foi reportada em 27 (36%) pacientes. O local mais comum de metástase foi: pulmão (92,6%) e gânglios linfáticos (18,5%). O tempo médio de sobrevida dos pacientes com metástase foi 21,2 meses. Os fatores preditivos para RL foram: margens comprometidas (hazard ratio 5.47, 95% intervalo de confiança, 2.23-13.40, P < 0.001) e metástase (hazard ratio 10.24, 95% intervalo de confiança, 3.53-26.68, P < 0.001). Os fatores preditivos da sobrevida livre de RL foram: grau histológico, margens comprometidas (hazard ratio 3.18, 95% intervalo de confiança, 1.51-6.70, P =0.001), e metástase (hazard ratio 15.23, 95% intervalo de confiança, 5.57-41.61, P= 0.001). Os fatores preditivos de sobrevida em geral foram: RL (hazard ratio 5.13, 95% intervalo de confiança, 2.15-12.24, P < 0.001), e metástase (hazard ratio 540.97, 95% intervalo de confiança, 5.04-58112.03, P < 0.001). CONCLUSÃO: As margens cirúrgicas comprometidas e a metástase estão diretamente associadas com a RL. O grau histológico do tumor, as margens comprometidas, a RL e a metástase, são fatores de pior prognóstico no MFS / BACKGROUND AND AIMS: Myxofibrosarcoma (MFS) is one of the most common soft tissue sarcomas (STS) in elderly patients and it primarily affects the extremities. They are a historically heterogeneous group of tumors. The clinical course of MFS is characterized by a high incidence of local recurrences (LR), but knowledge about distant metastasis is sparse. MFS is reported to have a higher risk of LR following definitive surgical excision relative to other STS. There is no agreement on how to identify patients at major risk. The objectives of this study were to analyze the prognostic factors and outcomes of patients with MFS treated at a single institution. METHODS: We retrospectively reviewed the records of 75 patients with pathologically confirmed MFS of the extremities who underwent surgery in the last 25 years. We compared the age, sex, tumor size and location, Fédération Nationale des Centres de Lutte Contre le Cancer (FNCLCC) grade and the American Joint Committee on Cancer (AJCC) stage. Median age was 49.7 years (range, 1 to 88 y). Site of disease was: upper extremity (25.4%), lower extremity (66.6%) and pelvic (8%). Patients had low, intermediate and high-grade, in: 29.3%, 24% and 46.7% of tumors, respectively. Tumors were categorized as =/< 5 cm (13.3%), > 5 and < 10 cm (42.7%), > 10 and < 15 cm (9%) and =/> 15 cm (18.7%). In total, 26.7% received postoperative radiotherapy. All patients underwent surgery. Margins were negative in 76% and positive in 24%. Bivariate Cox regression analysis was utilized to determine associations between clinical and treatment factors with LR. RESULTS: Median follow-up time was 30.7 months (range, 1.8 to 383.8 m). We found a 26.7% of LR. Distant metastasis was reported in 27 (36%) patients. The most common sites of metastasis were: lung (92.6%) and lymph nodes (18.5%). The overall survival rate in patients with metastasis was 21.2 months (range, 4.8 to 114.8 m). Predictors of LR were: positive margins (hazard ratio 5.47, 95% confidence interval, 2.23-13.40, P < 0.001) and distant metastasis (hazard ratio 10.24, 95% confidence interval, 3.53-26.68, P < 0.001). Predictors of overall survival free of LR were: grade, positive margins (hazard ratio 3.18, 95% confidence interval, 1.51-6.70, P =0.001), and distant metastasis (hazard ratio 15.23, 95% confidence interval, 5.57-41.61, P= 0.001). Predictors of overall survival were grade, LR (hazard ratio 5.13, 95% confidence interval, 2.15-12.24, P < 0.001), and distant metastasis (hazard ratio 540.97, 95% confidence interval, 5.04-58112.03, P < 0.001). CONCLUSION: In this institutional series of MFS, positive margins and distant metastasis were significantly associated with a higher risk of LR. Tumor grade, LR, positive margins and distant metastases were significant predictors of overall survival poor prognosis

With the recent agreement on a framework in the Doha Round for the WTO, trade liberalization is taking another step forward. Unfortunately, export taxes get overlooked as only five countries have this protectionist/rent seeking policy: Argentina, Malaysia, Indonesia, Russia and Ukraine (USDA FAS, 2004). However, the impact of these policies can be felt all over the world. The focus of the case study is on the differential export taxes (DET) placed on soybeans by the Government of Argentina and analyzing the impact of government intervention on trade. Argentina is the third-largest producer of soybeans, and the worldâ s largest exporter of soybean oil and meal with domestic consumption totaling less than five percent of the meal and oil that is processed. In Argentina there is a constant export tax level of twenty percent that is applied to all commodities in agriculture but in the case of oilseeds, raw soybeans are taxed 3.5% more than all other grains and oilseed products. This differential tax favors the exports of valued-added products, i.e. soybean oil and meal. Previous attempts to eliminate the DET have failed. FEDIOL, the Federation that represents the vegetable oils and fats industry in the European Union, filed a complaint against Argentina in the late 1970s and again in the early 1980s, but failed because the DET was not listed as a subsidy under the GATT. / Master of Science

The diploma thesis deals with fuzzy logic and its use in business activities of a distribution company. Two models using fuzzy set theory are presented. These models are able to evaluate quality of customers through their attributes. Based on these calculations, they are classified into several price categories which differ in margin.

This diploma thesis is focused on the use of controlling in the company. The selected company will be analyzed during the years 2019 and 2020. The thesis is divided into three main parts. The first part deals with theoretical knowledge about controlling. The practical part, which contains the method of calculating the multi-level contribution to cover fixed costs and profit generation. The last part contains own suggestions for improvement.

Conformément à l’article 46 de la Convention européenne des droits de l’homme, les États contractants s’engagent à se conformer aux arrêts définitifs de la Cour européenne des droits de l’homme. Il ressort toutefois de la jurisprudence de la Cour que ses décisions sont « déclaratoires pour l’essentiel » et que, par cela, une liberté de choix des moyens à utiliser pour s’acquitter de l’obligation d’exécuter la décision, est laissée à l’État défendeur. En tout état de cause, le sens de l’exécution des arrêts de la Cour demeurerait paradoxal s’il fallait s’arrêter à accepter à la fois que l’État doive exécuter la décision européenne tout en ayant le choix libre de la manière d’y parvenir. Un tel raccourci aurait en effet pour conséquence que les décisions de la Cour soient imparfaitement ou seulement partiellement exécutées dans la mesure où, d’une part, le but consistant à l’exécution de la décision est vaguement précisé et où, d’autre part, la liberté de choix est, quant à elle, expresse. La doctrine de la marge d’appréciation de l’État apporte ainsi une flexibilité nécessaire dans la délimitation des rôles de la Cour et ceux de l’État défendeur pour une meilleure exécution des décisions européennes. A cet effet, le double effet de la décision européenne n’a de sens que s’il est admis que l’État dispose, certes, d’une marge d’appréciation dans l’exécution de la décision de la Cour, mais que les limites de cette marge sont posées par la Cour elle-même, dans sa décision. Il faut dès lors systématiquement partir de la décision de la Cour qui doit préciser ce en quoi consiste l’exécution de celle-ci, et donc ce en quoi consiste la réparation de la violation de la Convention, afin de déterminer si la marge d’appréciation de l’État, au stade de l’exécution de la décision, est plutôt large ou plutôt étroite. La liberté du choix de l’État défendeur en matière des mesures à prendre pour exécuter la décision selon les attentes de la Cour, se rapportera ainsi à une gamme de choix prédéfinie dans le cadre de la décision, et ce, dépendamment de la nature de la violation de la Convention ou encore de la gravité des conséquences de telle violation. En somme, plus la gamme de choix de mesures étatiques est précise, plus il y a de chances que la décision soit mieux exécutée. L’essentiel du travail consiste donc à essayer d’identifier les critères de détermination de l’étendue de la marge d’appréciation de l’État dans l’exécution de la décision de la Cour. Cependant, un tel exercice ne peut être mené à bien sans tout d’abord définir la notion même de « marge d’appréciation » qui, même si elle a déjà été employée par la Cour et par une partie de la doctrine, n’a pas reçu une définition convaincante, ou encore, a souvent été indistinctement associée à la notion de « marge de manœuvre », au « principe de subsidiarité », ou même à la souveraineté, alors qu’elle ne saurait s’y confondre. / In accordance with Article 46 of the European Convention on Human Rights, the Contracting Parties undertake to abide by the final judgment of the European Court of Human Rights. It is however apparent from the Court’s case-law that its decisions are “essentially declaratory” and, by that, a freedom to choose the means to be used to fulfill the obligation to execute the decision is given to the respondent State. In any event, the sense of the execution of the Court’s decisions would remain paradoxical if we were to stop at accepting at the same time that a State must execute the European decision while having the free choice in the manner to achieve so. Such a shortcut would lead to a poor execution of the decisions of the Court in so far as, on one hand, the purpose of the enforcement of the decision is vaguely specified and, on the other hand, freedom of choice is expressly precise. The doctrine of the State's margin of appreciation thus gives the flexibility needed in delimiting the roles of the Court and those of the respondent State for the purpose of a better implementation of European decisions. To that end, the dual effect of the European decision only makes sense if it is accepted that the State indeed enjoys a margin of appreciation in the execution of the Court’s decision but that the limits of such margin are laid by the Court itself, in its decision. It is therefore necessary to systematically start from the decision of the Court which must specify what the expected execution is, and therefore what the compensation for the violation of the Convention should be, in order to determine whether the margin of appreciation of a State, at the stage of implementation of the decision, is rather broad or rather narrow. The freedom of choice of the respondent State as to the measures to be taken to implement the decision according to the expectations of the Court will thus relate to a range of choices predefined in the decision, depending on the nature of the violation of the Convention or the gravity of the consequences of such violation. In short, the more precise the ranges of choices of measures are, the more likely it is that the decision will be better executed. The essence of the work is therefore to try to identify the criteria for determining the extent of the State’s margin of appreciation in the execution of the Court’s decision. However, such an exercise cannot be carried out without first defining the very notion of “margin of appreciation” which, even if it has already been used by the Court and by a part of the doctrine, has not received a convincing definition, or has often been indistinctly associated with the notion of “margin of manoeuver”, the “principle of subsidiarity”, or even sovereignty, while it cannot be confused with them.

En el ámbito de la construcción existe una técnica denominada Resultado Operativo, la cual la emplean las más grandes empresas constructoras del Perú. En este trabajo de investigación tiene como objetivo dar a conocer las prestaciones de la técnica del Resultado Operativo, que resulta muy útil para la planificación y control de proyectos, en nuestro caso, el edificio de oficinas T-Tower con certificación LEED GOLD. Se ha reconocido a nivel global los estándares de Dirección de Proyectos, en particular los que contienen la Guía del PMBOK â 5ta Edición, siendo la técnica del Valor Ganado (EV) de mucha utilidad para planificar, hacer seguimiento y Control, tanto del alcance, cronograma y costo. En este trabajo de investigación se analizó la técnica del Resultado Operativo (en adelante R.O.) para demostrar que cubre la técnica del Valor Ganado y adicionalmente los procesos de planificación, seguimiento y control integral tanto del costo como de los ingresos con el objetivo que el Director del Proyecto pueda tomar decisiones para lograr el margen operativo previsto. Los autores proponen una nueva curva de Valor Ganado de la Calidad que la identificaremos en adelante como EVq, la cual nos sirve para medir el grado de la gestión de la calidad que se realizan en el proyecto. Con esta nueva técnica que proponemos, evidenciamos que no es suficiente la curva de Valor Ganado (EV) para gestionar de forma integral el proyecto. / In the field of construction there is a technique called Operational Result, which is used by the largest construction companies in Peru. In this research work, the objective is to show the performance of the Operational Result technique, which is very useful for project planning and control, in our case, the T-Tower office building with LEED GOLD certification. The Project Management standards have been recognized globally, particularly those that contain the PMBOK 5th Edition Guide, being the technique of Earned Value (EV) very useful for planning, monitoring and control, both of scope, schedule and cost. In this research work the technique of the Operating Result (hereinafter RO) was analyzed to demonstrate that it covers the technique of the Earned Value and additionally the processes of planning, monitoring and integral control of both the cost and the income with the objective that the Director Project may make decisions to achieve the expected operating margin. The authors propose a new curve of Earned Value of Quality that we will identify hereinafter as EVq, which serves to measure the degree of quality management carried out in the project. With this new technique that we propose, we show that the Earned Value (EV) curve is not enough to manage the project in an integral way. / Trabajo de investigación

traders are perceived to extract monopoly rents from farmers by offering very low prices. However, little attempt has been made to understand the behaviour of private traders and the factors that influence their behaviour. This study, therefore, examines the behaviour of private traders and determines the factors influencing their behaviour by means of the Chi-squared test. It further identifies the characteristics of smallholder farmers and private traders transacting with each other and examines the pricing, grading and weighting systems used by private traders, as well as the relationship that exists between farmers and private traders. Understanding private trader behaviour, factors influencing this behaviour, and the relationship between farmers and these private traders are important questions and have great implications for policy. Primary data was used in this study which involved interviews and direct observations with both private traders and smallholder farmers. The sample sizes for private traders and smallholder farmers were 50 and 200, respectively. The data was collected in the Kalomo District of Zambia between June and August, 2015. Only those farmers that transact with private traders or use assembly traders as the marketing channel were included in this study. The data collected was analysed using gross marketing margin, the Chi-squared test and descriptive statistics. The measure of the extent of opportunistic behaviour was also used to achieve the study objectives. The findings show that the mean price paid by private traders was ZMW 0.989 (USD 0.13) per kg and private traders were the ones who determine the prices and grades of maize. The private traders also weigh the maize and the smallholder farmers have little control on the final weight of the maize, as they do not participate in the weighing. This indicates that the private traders have power in the determination of the weight of maize. The majority of the private traders were found to behave opportunistically, accounting for 58 % of the surveyed traders. Experience and education level of the private traders were found to influence their behaviour. Given the importance of the above factors in influencing private trader behaviour, particularly experience and education, the results suggest that monitoring of the maize trading could potentially significantly reduce opportunistic behaviour among these less-experienced and less-educated traders. Lastly, the study reveals that 68.5 % of the smallholder farmers did not trust the private traders, whereas 46 % of the private traders did trust the farmers. The findings of this study indicate great potential for public sector investments in organisations that ensure standard weights (such as the Zambia Weights and Measures Agency 'ZWMA') and grades for maize. The ZWMA is the Zambian organisation responsible for enforcing weight institutions. An agency enforcing grading institutions for the smallholder maize farmers, however, does not exist in Zambia. Investment in such organisations would increase the levels of trust between farmers and traders, as neither would be suspicious of the weight or grade obtained, and possible opportunistic behaviour would be reduced. The suggestions and recommendations given by this study should help reduce the possibilities for opportunistic behaviour and exploitation of smallholder farmers. Because this study is in line with Zambia's poverty reduction plan to reduce poverty levels through increased agricultural production and improved maize trading among smallholder farmers, the recommendations given will help improve maize trading and the livelihoods of smallholder farmers. This is because they will be able to sell their maize at higher prices owing to reduced opportunistic behaviour of private traders, thus realising profits. The development of a grading system will lead to a better trading environment for both smallholder farmers and private traders, as both parties will be certain of the maize quality. In conclusion, a trading environment where organisations and institutions are in place, monitored and enforced to ensure reliable grading and weighing systems will help improve maize trading by smallholder farmers and private traders in Zambia. The improved maize trading will be the result of reduced opportunistic behaviour. This will ultimately increase the welfare of smallholder farmers and improve their livelihoods, which will contribute towards the reduction of the poverty levels in Zambia. / Dissertation (MSc (Agric))--University of Pretoria, 2016. / Agricultural Economics, Extension and Rural Development / MSc (Agric) / Unrestricted