The aim of this thesis is to evaluate the investment of apartment house and decide whether to sell or rent its housing units. The investment will be assessed in two different locales, Luhačovice and Brno-Žabovřesky. The issue is solved by comparison of market value, determined by three basic approaches of market valuation, the market value based on income approach and investment costs. The market value of housing units is the result of a weighted avarage method cost, comparative and income approach. The market value based on income approach is determined from net operating income, capitalization rate and the trend growth / decrease. Investment costs are based on the detailed budget. The results are analyzed in selected methods of financial planning such as net present value, internal rate of return and payback period. Part of the calculation of the financial planning are cash flows that are adjusted by projected annual growth trend.

This thesis deals with economic evaluation case study of Ekofarm construction using applications Crystal Ball and Pertmaster Risk Project. The thesis represents the fundamental characteristics of the investment project and methods of its evaluation. There are introduced basic features of both applications on probabilistic risk analysis performed by simulation method Latin Hypercube Sampling. The case study is described in detail including breeding system and method of financing. This is linked to the calculation of economic fundamentals and creation of project cash flow. The result is probabilistic analysis which is output from tested software tools, and its evaluation.

The thesis deals with an investment project of reconstruction and operation of bakery Anežka in Palačov. The objective of the project is to evaluate the economic efficiency of the business plan. The thesis focuses on all costs and revenues which flow from the project throughout its working life, and on cash flow in individual years. At the end of the thesis, sensitivity analysis and risk assessment have been assessed, and several variations of the course of the projects, which can occur with regard to the likelihood of risk, have been created. The effects of these risks are compared by using the index indicators of profitability and net present value in the last chapter.

Price, value, evaluation of investment, payback period, net present value, lease, rent, sell, apartment, flat, taxation, revenue, expense I focused on choosing the best type of rent. For illustration and example, I chose an apartment in the Brno center. The solution was used knowledge from the field of investment and valuation of real property. The result is both an economic evaluation using indicators (in this case net present value of the investment), but also verbal assessment of individual options and their pros and cons. Rewarding this work can not only be for retail investors who prefer investing in "something tangible".

The master‘s thesis discusses the evaluation of the project regarding the purchase of machinery scissors for GAFLEX, s. r. o., which is a major producer of chimneys and provider of chimney services. Work is divided into three parts, where the introductory part addresses theoretical platforms dedicated to funding and investments, the second part is an economic impact assessment and an analysis of the firm, and the third section contains proposals for potentially funding an investment in the company and evaluating the effectiveness of the investment.

The aim of the thesis is the determination of investment cash flows generated from Finnish market development activities of a selected Russia-based small company, performing investment valuation using discounted cash flow method and presenting improvements which can rise the attractiveness for potential investors. It includes comprehensive investment valuation of the selected company at the seed stage of its` development, including the overview of current financial situation, usage a valuation model followed by stable growth and terminal value determination. Provided and copulated data serves as an example of complete valuation model for capital injections of future projects in the company, thanks to which the author is able to come to particular conclusions on the funding perspectives for the company. The results obtained through the analysis is assessed through the critical prism to be used as a basis for further suggestions on improvement.

Presented Master’s thesis deals with a proposal of business plan about floatation specialized fitness studio for women. The proposal follows the analysis of the present state in this line of business and the aim is to find out if the proposed studio will be profitable.

Today’s companies are struggling with the competitive environment driven by resource scarcity, technical progress and market demand for increased value and flexibility. For these reasons companies are shifting their focus from selling products to selling need fulfillment. The result-oriented product-service (PSS) is a PSS type that provides value mainly through delivery of services with the premise of the producer taking responsibility over the entire product life cycle. It is highlighted in the literature as a business strategy to generate a high profit and stable the revenue. Despite the new market opportunities related to the provision of PSS, it inherently comes with complexity linked to the extended responsibility. More importantly, very little is mentioned in the PSS literature regarding real case PSS development and how service-oriented PSS contracting impacts Small and Medium-sized Enterprises (SMEs). The objective of this thesis is to examine how result-oriented PSS can create new opportunities for SMEs. It is targeting to explore this topic from a cost and value creation perspective for both the company and customer. To achieve the objective a main research question is stated which answer is given by answering the two sub questions as below. How can a result-oriented product-service system be implemented in small and medium-sized enterprises? 1. What result-oriented PSS solution can be designed for the recycling equipment industry to increase the value for both the manufacturer and the customer? 2. What are the financial implications of a result-oriented PSS? To explore answers for the research questions, a case study inquiry is carried out on MRT (Mercury Recovery Technology) System International AB. It is a small international recycling equipment manufacturer in Karlskrona. A PSS development process resulting in a new concept referred to as “Pay per screen” is developed. The development and analysis of the result-oriented PSS shows that it is more profitable for the company to offer the proposed Pay per screen concept compared to the current product- oriented business. Even the customer has proven to be profitable while providing several advantages such as avoid being responsible for initial investment and maintenance costs. / Dagens företag kämpar med att hantera den konkurrenskraftiga miljön som drivs av resursbrist, teknisk utveckling och efterfrågan av ökat värde och flexibilitet. Av dessa skäl byter företagen fokus från att sälja produkter till att uppfylla behov. Det resultatorienterade produkttjänstesystemet (PSS) är en sorts PSS som ger värde huvudsakligen genom att leverera tjänster med förutsättningen att producenten tar ansvar över hela produktens livscykel. Den framträder i litteraturen som en ny strategisk affärsstrategi som genererar en hög vinst och stabiliserar inkomstflödet. Trots de nya marknadsmöjligheterna i samband med tillhandahållandet av PSS följer komplexitet med det utökade ansvaret. Dessutom nämns mycket lite i PSS-litteraturen om PSS-utveckling i ett verklighetsbaserat fall och hur tjänsteorienterad PSS-koncept påverkar små och medelstora företag. Syftet med detta examensarbete är att undersöka hur resultatorienterade produkttjänstesystem kan skapa nya möjligheter för små och medelstora företag. Det riktar sig till att utforska detta ämne ur ett kostnads- och värdeskapande perspektiv för både företaget och kunden. För att uppnå målet anges en huvudforskningsfråga vilket delvis svaras genom att svara på de två delfrågorna nedan. Hur kan ett resultatorienterat produktservice system genomföras i små och medelstora företag? 1. Vilken resultatorienterad PSS-lösning kan utformas för återvinningsindustrin för att öka värdet för både tillverkaren och kunden? 2. Vilka är de ekonomiska konsekvenserna av ett resultatorienterat PSS? För att utforska svaren på forskningsfrågorna utförs en fallstudie på MRT (Mercury Recovery Technology) System International AB. Det är en liten internationell tillverkare av återvinningsutrustning i Karlskrona. En PSS-utvecklingsprocess som resulterar i ett nytt koncept som kallas "Pay per screen" är utvecklat. Utvecklingen och analysen av resultatorienterad PSS visar att det är mer lönsamt för företaget att erbjuda det föreslagna Pay per screen konceptet. För även kunden har det visat sig vara lönsamt samtidigt som ger en rad fördelar så som att slippa ansvara för investerings- och underhållskostnader.

Nuestro proyecto busca demostrar que se puede mejorar el desempeño sísmico de las edificaciones empleando aisladores sin afectar la rentabilidad del proyecto. Para ello, se evaluó aplicarlo en el proyecto “Residencial Hungría” el cual se trata de un edificio multifamiliar de 12 departamentos y 10 estacionamientos distribuidos en 4 pisos y un semisótano respectivamente. Se modifico la configuración original del proyecto y se incluyó un sistema de aisladores de base con núcleo de plomo con el fin de comparar la rentabilidad entre ambos proyectos (Original y modificado con aisladores). Los resultados obtenidos en la primera etapa muestran que ante un número reducido de pisos (04 pisos) la rentabilidad del proyecto modificado con aisladores es menor a la original, sin embargo, luego de evaluar múltiples opciones, se obtuvo que a partir de 07 pisos tiene un VAN de S/ 172,077 un TIR de 24 % mayor al COK que es de 20%. Sabemos que en la Filosofía y Principios del Diseño Sismorresistente contenidos en la Norma E.030 del Reglamento Nacional de Edificaciones se reconoce que dar protección completa frente a todos los sismos no es técnica ni económicamente factible para la mayoría de las estructuras, es por ello por lo que el uso de los aisladores está enfocado principalmente a estructuras del sector salud y educación. Con esto proyecto queremos propiciar la aplicación de aisladores a más proyectos de edificaciones y viviendas multifamiliares, verificando que, si puede ser rentable económicamente para el constructor, lo cual beneficiaría la demanda desatendida de la población que requiere una vivienda más segura y con mejor desempeño ante un sismo, y que minimice los costos de reparación, muertes y damnificados ante un eventual movimiento sísmico de alto impacto aun teniendo que invertir un porcentaje adicional en la compra del inmueble. / This research demonstrate that the seismic performance of buildings can be improved by using isolators without affecting the profitability of the project. For this, it was evaluated in the "Residential Hungria" project, which is a multifamily building with 12 apartments and 10 parking spaces distributed in 4 floors and a semi- basement, respectively. The original configuration of the project was modified and a system of base insulators with lead core was included in order to compare the profitability between both projects (Original and modified with insulators). The results obtained in the first stage show that with a reduced number of floors (04 floors) the profitability of the project modified with insulators is lower than the original one, however, after evaluating multiple options, it was obtained that from 07 floors it have a NPV of S / 172,077 an IIR of 24% higher than the COK which is 20%. We know the Philosophy and Principles of Earthquake Resistant Design contained in Standard E.030 of the National Building Regulations, it is recognized that providing complete protection against all earthquakes is not technically or economically feasible for most structures, which is why isolators is mainly focused on structures in the health and education sectors. With this project we want to promote the application of insulators to more projects of buildings and multifamily housing, verifying that, it can be economically profitable for the builder, which would benefit the unattended demand of the population that requires a anti seismic building prepared for an earthquake, minimizes repair costs, deaths and victims in eventual high-impact seismic movement even having to invest an additional percentage in the purchase of the property. / Trabajo de investigación

In conjunction with Sweden's goal of reducing emissions and dependence on fossil fuels in the transport sector, hydrogen technology has received considerable attention. Today, several studies are being carried out into hydrogen technology that focus on developing the production, application, storage and distribution of hydrogen. Energimyndigheten is investigating various strategies for hydrogen development to increase hydrogen production, develop green transports and opportunities for energy storage in Sweden. This study is about estimating the potential for hydrogen in heavy-duty vehicles in Västerås and investigating various possibilities for local hydrogen production. Gasification plants with capacities of 1, 5 and 10 MW are studied to analyze the gasification plant's design, operating conditions, costs and investment profitability. In addition, it is investigating the possibility of building a hydrogen filling station with hydrogen produced by an electrolysis plant in Rocklunda. For the electrolysis plant in Rocklunda, alkaline electrolysis from Nel Hydrogen (A150 and A300) with a power of 660 and 1320 kW and a daily production of 320 and 640 kg of hydrogen respectively are investigated. The electrolysis is connected to the electricity grid and the PV system in Rocklunda, while waste heat from the electrolysis is used to balance the district heating network.   The results of this study show that the potential for hydrogen can vary depending on the number of heavy hydrogen-powered vehicles, the mileage and the depreciation period. Different scenarios are discussed to get an estimation of what the development of hydrogen demand may look like. For a long-term scenario with high hydrogen demand, hydrogen production with a gasification plant is considered suitable. The total investment costs are estimated at 2.3, 4.7 and 7.7 million euros for 1, 5 and 10 MW plants. The production cost for each plant is estimated at 3.45, 2.28 and 2.12 euros per kg of hydrogen. The results also show that efficiency and costs for operation and maintenance are factors that have the greatest impact on production costs. For the net present value, efficiency and sales price are two factors that constitute the greatest impact.  For the A150 and a hydrogen filling station with a storage capacity of 400 kg per day, the total investment cost is estimated at 2.5 million euros. For the A300 and a hydrogen filling station with a capacity of 800 kg per day, the total investment cost amounts to 4.7 million euros. MATLAB is used to optimize hydrogen production that meets the estimated hydrogen demand and minimize costs in Rocklunda. The production cost per kg of hydrogen is estimated at 8 and 7 euros for the A150 and A300. For the electrolysis plant, the results show that the price of electricity has the greatest impact on the production cost, while the net present value is most affected by the electricity price and sales price for hydrogen. Furthermore, the results show that approximately 70% of the annual hydrogen production takes place with the electricity grid between 21 and 05 when the electricity price is low, which means that the hydrogen is not classified as green hydrogen.   The conclusion that has been drawn in this study is that hydrogen enables the electrification of heavy-duty vehicles with long driving distances. In 2024, it is expected that there will be the possibility of selling produced green hydrogen to build hydrogen filling stations in Sweden. Hydrogen production with an electrolysis plant in Rocklunda is a suitable method that can meet the hydrogen demand in the short term. However, this means higher costs for one kg of produced hydrogen.   To produce green hydrogen, green electricity from local electricity grid must be used in the electrolysis. Increased capacity on the PV system in Rocklunda is an alternative for increasing the proportion of green hydrogen. Hydrogen production with a gasification plant entails high investment costs but is suitable for large-scale production, which means that a high demand in the market is required to ensure investment profitability.