<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.

Government introduced the Broad-based Black Economic Empowerment Act, No. 53 of 2003 and the Broad-based Black Economic Empowerment Codes of Good Practice (‘the Codes’) in 2007 to address the economic inequalities in South Africa by incentivising companies to include black people in economic activities. These incentives relate to implementation of preferential procurement, which is meant to favour companies that are BEE-compliant. Based on the literature and government’s intention with BEE policies, an assumption developed that companies with greater BEE compliance, which is measured through a BEE scorecard as per the Codes, would perform better in terms of market share through their revenue and in terms of profits. The main objective of this study was to carry out an in-depth analysis of the relationship between BEE scores and revenue growth and profitability of JSE-listed companies. This was done to determine whether the efforts by government of incentivising companies to be more BEE compliant are effective. This study was conducted as a two-part model consisting of regression analysis and ttest to determine whether there is a relationship between BEE scores and revenue and profitability. The regression analysis focused on the top 100 most black-empowered companies. The t-test was a comparison of two data sets, which consisted of companies in the top 100 most black-empowered companies and those that do no fall among the top 100 most black-empowered companies. The results showed that, at the time of this research, there were no significant relationships between BEE scores and revenue and profitability. The analysis of the research findings collectively demonstrated that for both the tests (regression and ttest), the relationship between revenue and profitability could not be established. Hence, the results postulate that BEE compliance does not produce the desired results for the companies, which can be translated into better profitability and market share. / Financial Accounting / M. Phil. (Accounting Sciences)

This thesis deals with the problem of banks in connection with mortgage loans and mortgage bonds. Its main aim is the research and analysis ot the market with mortgage bonds and mortgage loans in the Czech and Slovak Republic. The work also takes into concern the so discussed integration of European mortgage markets. The thesis is divided into five chapters. The first two chapters are theoretical and are focused on the legislature and the feature of bonds and mortgage bonds. One of the components is the problem of mortgage banks and mortgage loans. The practical section is divided into three chapters. The first chapter is focused on the position of mortgage banks in the Czech and Slovak Republics in the framework of the bank´s sector in the given country. The banks are evaluated on the basis of economic criteria including balance sheets, net profit, initial capital, capital feasibility, number of branches and number of employees. The final part of this section is the evaluation and comprison of the Czech and Slovak bank sectors and their comparison with the European Union. The second chapter deals with entities conducting in the field of mortgage banking and the evaluation of their position in the framework of the Czech and Slovak Republic. The third chapter evaluates the present state and predicts further developments of the bank market in the area of mortgage bonds and mortgage loans. The problem of the integration of mortgage markets in the European Union is included.

In der Wintersaison 2005-2006 wurde ein Split-Split Plot-Design Feldversuch mit drei Wiederholungen für jede Behandlung von Kartoffeln, als Indikatorpflanze, unter den ariden Bedingungen der Kharga Oasis in der Westlichen Wüste von Ägypten durchgeführt. Drei Bewässerungslevel (100 %, 80 %, und 60 % of ETc) mit Tröpfchenbewässerung, zwei Mulchvarianten (Zuckerrübenabfall ohne und mit 24 ton ha-1) und 4 Kompostraten (0, 12, 24, und 36 ton ha-1) wurden getestet. Generell und als Ergebnis einer Regressionsanalyse der Versuchsvarianten ohne Kompost war die beste Variante die Tröpfchenbewässerung bei 80% ETc unabhängig ob gemulcht oder nicht gemulcht wurde. Andererseits die Variante mit 36 t Kompost und mit 24 t Mulch ergab die besten Ergebnisse bei 60% of ETc sowohl beim Ertrag und den Ertragskomponenten, bei den hydrophysikalischen Eigenschaften, bei der Bodenwasserretention, beim Wasserverbrauch, bei den Pflanzenkoeffizienten, der Wassernutzungseffizienz, der Düngernutzungseffizienz sowie beim Nettogewinn. Wird die Rate der Kompostgabe aber auf 24 ton ha-1 reduziert, die höchsten Nettogewinne bei der lokalen Vermarktung als auch signifikant beim Kartoffelexport werden erreicht. / Under the arid condition of Kharga Oasis in the Western Desert of Egypt, split-split plot design field experiment with three replications for each treatment using potato as an indicator plant was carried out during the winter season 2005-2006. Three irrigation levels of water regime (100 %, 80 %, and 60 % of ETc) using drip irrigation system, two treatments of soil covering (sugar cane wastes at the rate of 0 and 24 ton /ha) and compost rates (0, 12, 24, and 36 ton ha-1) were tested. In general and as a result of the triple interaction among the studied treatments, using drip irrigation either with soil mulching or not, 80 % of ETc as a water regime was the best. On the other hand, reducing drip irrigation water level at 60% of ETc in mulched soil that was treated with 36 ton ha-1 of compost recorded the highest values yield and yield components, soil hydrophysical properties, soil water retention, water consumption, crop coefficients, water economy water use efficiency, fertilizer use efficiency, net profit. But reducing the compost rate to 24 ton ha-1 attained the highest net profit for local potato consumption and achieved the best significant net profit for exportation.

Les nématodes à galles demeurent l'un des problèmes les plus graves des ‎agriculteurs de serres du Liban et du Moyen-Orient. Dans le passé, la fumigation du sol au ‎bromure de méthyle a été considérée comme la meilleure mesure de contrôle contre ces ‎nématodes. Toutefois, à la lumière de l'élimination globale du bromure de méthyle, l'accès ‎aux alternatives efficaces et durables est devenu une nécessité essentielle.‎L'objectif de cette étude est d'évaluer l'efficacité des deux engrais verts, le radis ‎huileux (Raphanus sativus oleifera) et à la roquette (Eruca vesicaria sativa) appliquées ‎avec ou sans bâche en plastique, séparément et en combinaison avec Oxamyl, dans la ‎gestion des nématodes à galles en cultures de concombres de serre. En outre, cette étude ‎vise à évaluer la faisabilité financière de la technique de biofumigation avec les deux ‎cultures utilisées et de la rentabilité finale de ces engrais verts en termes de taux coût-profit ‎par rapport au bromure de méthyle.‎A cette fin, trois expériences sur le terrain ont été menées dans des serres ‎commerciales, situées sur la zone côtière du Liban.‎Dans les deux expériences A et B, des résultats cohérents ont été enregistrés en ‎termes de production de rendements significativement plus élevés et de la réduction des ‎populations de nématodes avec les engrais verts‎ utilisés avec ou sans bâche en plastique, ‎par rapport au témoin non traité.‎Quant aux résultats obtenus par les engrais verts‎ par rapport ‎ au bromure de ‎méthyle, dans l'expérience A, le rendement produit par le bromure de méthyle était ‎significativement plus élevé que celui du radis huileux avec bâche en plastique. ‎Cependant, la différence n'était pas significative entre la réduction de la population de ‎nématodes résultant du bromure de méthyle et celle du radis huileux avec bâche en ‎plastique. Les différences du rendement ainsi que la réduction des nématodes étaient ‎significatives entre le bromure de méthyle et le radis huileux sans bâche en plastique.‎Dans l'expérience B, aucune différence significative n'a été observée dans le ‎rendement ni la réduction de la population de nématodes entre aucun des deux engrais ‎verts‎ utilisés avec bâche en plastique et le bromure de méthyle. Ces différences étaient ‎significativement en faveur du bromure de méthyle uniquement lorsque le radis huileux a ‎été utilisé sans bâche en plastique.‎Dans l'expérience C, où Vydate (Oxamyl) a été appliqué à la dose de 1 litre par 1,000 ‎m2 à tous les traitements, il n'y avait pas de différence significative dans le rendement ni la ‎réduction de la population de nématodes entre chacun des deux engrais verts utilisés avec ‎ou sans bâche en plastique et le bromure de méthyle.‎L'analyse coût-profit menée sur tous les traitements appliqués dans les 3 ‎expériences a montré que dans tous les cas, tous les traitements appliqués, qu'ils soient ‎chimiques, non-chimique (avec ou sans bâche en plastique) ou en association ont produit ‎des bénéfices nets supérieurs au bromure de méthyle, même lorsque le rendement produit ‎par le bromure de méthyle était significativement plus élevée.‎L'utilisation du plastique pour couvrir les radis huileux a généralement produit de ‎meilleurs résultats en termes de production de rendements plus élevés, une meilleure ‎réduction des populations de nématodes à galles dans le sol, ainsi conduisant à des ‎augmentations raisonnables des profits nets.‎A la base de ces résultats et à la lumière de l'élimination globale du bromure de ‎méthyle, on peut conclure que l'utilisation du radis huileux et la roquette comme engrais ‎verts avec bâche en plastique peut être considéré comme un outil alternatif pour la gestion ‎des nématodes à galles dans la production de concombres de serre dans les conditions ‎libanaises.‎ / Root-knot nematodes remain one of the most serious problems faced ‎by ‎greenhouse farmers of Lebanon and the Middle East region. In the past, soil fumigation ‎with methyl bromide has been considered as ‎the best control measure against root-knot ‎nematodes. However, in the light of the global phase out of methyl bromide, finding ‎efficient and viable alternatives is an essential necessity.‎The objective of this study is to evaluate the efficacy of the two biofumigation ‎crops ‎Oil Radish (Raphanus sativus oleifera) and Arugula (Eruca vesicaria sativa) applied ‎with ‎and without plastic tarp, separately and in combination with Oxamyl in the ‎management of ‎the root-knot nematodes in greenhouse cucumber crops. Additionally, this ‎study aimed at ‎assessing the financial feasibility of the biofumigation technique with the ‎two cops used ‎and the final profitability of these green manure crops in terms of cost to ‎benefit ratio as ‎compared to methyl bromide.‎For this purpose, three field experiments were carried out in ‎commercial ‎greenhouses situated on the coastal zone of Lebanon.‎In both experiments A & B consistent results were recorded in terms of production ‎of ‎significantly higher yields and reduction of nematode population with the ‎biofumigation ‎crops used whether with or without plastic cover, as compared to untreated ‎fallow.‎As to the results achieved by the biofumigation crops with respect to methyl ‎bromide, ‎in experiment A yield produced by methyl bromide was significantly higher than ‎oil radish ‎with plastic cover. However, no significant difference was found between ‎reduction of ‎nematode population resulting from methyl bromide and oil radish with plastic ‎cover. ‎Difference was significant between methyl bromide and oil radish without plastic ‎cover in ‎both yield and reduction of nematodes.‎In experiment B no significant difference was observed in neither yield nor ‎reduction ‎of nematode population between any of the two biofumigation crops used with ‎plastic ‎cover and methyl bromide. These differences were significantly in favor of methyl ‎bromide ‎only when oil radish was used without plastic cover.‎In experiment C where Vydate (Oxamyl) was incorporated at the rate of 1 liter ‎per ‎‎1,000 m2 to all treatments, there was no significant difference in neither yield nor ‎reduction ‎of nematode population between any of the two biofumigation crops used with or ‎without ‎plastic cover.‎Cost-benefit analysis made on all treatments applied in the 3 experiments ‎showed ‎that in all cases, all treatments applied, whether chemical, non-chemical (with or ‎without ‎plastic cover) or in combination have produced higher net profits than methyl ‎bromide, ‎even when yield produced by methyl bromide was significantly higher.‎Use of plastic for covering oil radish has generally produced ‎better results in terms ‎of ‎production of higher yields, better reduction of soil ‎populations of root-knot nematodes‏‎ ‎and ‎‏leading to ‎‏reasonable increases of net profits.‎Based on these findings and in the light of global phase out of methyl bromide, ‎it ‎can be concluded that the use of oil radish and arugula as biofumigation crops with ‎plastic ‎cover can be considered as ‎an alternative management tool for the root-knot ‎nematode in ‎greenhouse cucumber ‎production under Lebanese conditions.‎

Master`s thesis named „Evaluation of Building Company“ is focused on the explanation of the concept of value and his various forms and use, the definition of procedure of evaluation of company, some parts of the procedure are broken down, but the main part of this thesis is a description of used methods of evaluation of company. In the practical part particular company is evaluated by selected methods based on statements of accounts and other obtained information.