This thesis presents a positive answer to the question: "Is theory of value an unjustly overlooked subject of economics?" The positive answer is arrived at by analysis of logical and historical genesis of the concept of value itself and consequences of its nature to both concept of value and its applicability, as well as for economics proper and some of its subject matters (choice theory, theory of money and welfare theory).

The main aim of this diploma thesis is to appraise market and also invesment value of company GASTRO Vaizová s.r.o. as of 31st December, 2011 and especially to compare methodology used to find out these two basis of value. Business value was estimated according to DCF Entity method and market comparison method in this case. This thesis consists of strategic analysis, financial analysis, analysis and prediction of generators of value. On the basis of the generators of value the complete financial plan has been set up. Then, finally, the company value was appraised using DCF Entity and market comparison method. In the last chapter, major differences in methodology related to both value basis defined above and used during appraisal are discused.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-06-01T12:48:08Z No. of bitstreams: 1 Vanessa Carvalho Miranda Tavares.pdf: 1765596 bytes, checksum: abab583ea55e2ddfb9a5994f670ea013 (MD5) / Made available in DSpace on 2016-06-01T12:48:08Z (GMT). No. of bitstreams: 1 Vanessa Carvalho Miranda Tavares.pdf: 1765596 bytes, checksum: abab583ea55e2ddfb9a5994f670ea013 (MD5) Previous issue date: 2016-03-28 / The value cocreation suggests organizations take their focus from product and service giving customer space. Currently, there is a change in behavior and attitude of customers who come from a passive position to a connected and informed manner, requiring an adaptation of organizations to this new attitude of customers. Organizations of several areas aim to provide unique experiences to their customers and thereby achieve a more effective relationship with stakeholders resulting in mutual benefits. With the growing positioning of the sports industry and the adequacy of physical activity practices to the modern world, the gyms market is growing, turning an interesting object of study. The aim was to analyze how the practices of existing experience and relationships in the value cocreation approaches and theory of stakeholders were present in gyms and how they impact the management of these organizations. The methodology applied was the multiple cases study in the gyms, for data collection, we used sources of evidence for the triangulation of data as proposed by Yin (2010): observation, document analysis and scripts for semi-structured interviews. The results showed that teachers are important stakeholders for the development of the relationship and providers of memorable experiences to the other stakeholders. It is concluded that the gyms practice the value cocreation partially with their stakeholders and unconsciously because they have no knowledge of theory to practice. / A cocriação de valor propõe as organizações que tirem o seu foco do produto e serviço dando espaço ao cliente. Atualmente, nota-se uma mudança no comportamento e atitude dos clientes, que passam de uma postura passiva para uma maneira conectada e informada, exigindo uma adaptação das organizações a essa nova postura dos clientes. Organizações de diversas áreas de atuação buscam proporcionar aos clientes experiências únicas e com isso obter um relacionamento mais eficaz com os stakeholders resultando em benefícios mútuos. Com o posicionamento crescente da indústria esportiva e a adequação das práticas de atividades físicas ao mundo moderno, o mercado de academias de ginástica é crescente, destacando-se como um objeto de estudo interessante. O objetivo foi analisar como as práticas da experiência e do relacionamento existentes nas abordagens da cocriação de valor e na teoria dos stakeholders se fizeram presentes nas academias de ginástica e como impactam na gestão dessas organizações. Como metodologia aplicou-se o estudo de casos múltiplos nas academias de ginástica, para a coleta dos dados, utilizou-se fontes de evidências para a triangulação de dados como proposto por Yin (2010): Observação, análise de documentos e roteiros de entrevistas semi-estruturada. Os resultados mostraram que os professores são stakeholders importantes para o desenvolvimento do relacionamento e para proporcionar experiências memoráveis aos demais stakeholders. Conclui-se que as academias de ginástica estudada praticam a cocriação de valor parcialmente com seus interessados envolvidos e de maneira inconsciente, pois não possuem conhecimento da teoria para a prática.

Studien har en deduktiv ansats och undersöker kvantitativ syftet av att förklara effekten med implementeringen av IFRS 13 på värderingsförändringen av förvaltningsfastigheter. Vidare är ändamålet att bidra med ytterligare kunskap till effekten av IFRS 13:s implementering för förvaltningsfastigheter. För att svara på syftet har tre hypoteser formulerats som testas genom Wilcoxons teckenrangtest och Mann-Whitney testet. Testerna analyseras följaktligen med två utvalda huvudteorier, den institutionella teorin och legitimitetsteorin, vilka appliceras och diskuteras i studien.     Resultatet av studien visar att det inte går att påvisa en signifikant skillnad i värderingsförändringen av förvaltningsfastigheter och IFRS 13, för och mellan fastighetsbolag på Large Cap och Mid Cap. Samt att det inte går att påvisa någon signifikant skillnad i värderingsförändringen efter implementeringen av IFRS 13, mellan en intern och extern värdering. Studien uppvisar varierande resultat i koppling till andra länder och varierar noterbart från tidigare studier, framför allt i den slutliga hypotesen som behandlar effekten av IFRS 13 på en extern och intern värdering.

Tidigare studier har diskuterat att många små och medelstora företag sett revisorn och revideringen som en kostsam tjänst som ger lite värde. I och med avskaffandet av revisionsplikten år 2010 bestämde sig många små företag att avskaffa sina revisorer som en konsekvens av deras kostsamma tjänster. Därför läggs det idag större vikt på revisionsvärdet och mervärdet. Studiens syfte är att förstå hur revisionsvärde skapas från ett klientperspektiv. Tanken är att fem olika perspektiv som kopplas ihop med bland annat agentteorin och professionsteorin ska öka förståelsen för hur revisionsvärde skapas. Utifrån de fem olika perspektiven har studiens modell skapats. Det empiriska materialet består av tio semistrukturerade intervjuer som genomförts av småföretagare i olika branscher. Resultatet av studien visar att revisionsvärde och mervärde skapas från alla fem perspektiv, vilket stämmer överens med tidigare studier. Dock upptäcktes ett värde från ett sjätte perspektiv som studien inte fångar. Det sjätte perspektivet är revisionsbyråer. Slutsatsen är att revisionsvärdet skapas utifrån revisorn, revisionen, revisionsrådgivningen, den fristående rådgivningen, revisor-klient-relationen och revisionsbyråer.

The diploma thesis deals with the evaluation of factors of the selected company influencing its value offer in the current market environment. The first theoretical part describes the bases defining the relevant company factors, the process of strategic management, value offer and innovation including a description of selected analytical-research methods suitable for the analysis of the problematics. The second analytical part explores and analyzes the environment and factors of the company from which, based on the COP analysis, are selected company factors suitable for subsequent strengthening. The design part of the thesis already elaborates process for strengthening factors including concrete steps that will lead to the future development of the company.

This thesis analyses the termoplast injection process. The goal is to map the manufacturing process of thermoplastic injection used products for the building industry. All this starting on the input material up to the shipment. The further task is to identify critical points of the manufacturing process and propose steps leading to its´ stabilization. This analysis was accomplished in the Nevoga corporation Znojmo.

This master’s thesis is concerned with the issue of determining the value of the company based on theoretical assumptions mentioned in the introductory section of this thesis. In the practical part of the thesis is the company Trial servis, s. r. o. analyzed and evaluated.

No description available.

Purpose: This study is a micro-level perspective of value co-creation in spectator sport. By examining sport through the value co-creation lens, the dual role of the customer as both a contributor to and a beneficiary of value is acknowledged and the importance of stakeholder interactions is emphasized. This study analyzes the extent to which two theoretically and managerially important factors—attendance frequency (i.e. first-time attendee vs repeat attendee) and resident type (i.e. local resident vs domestic traveler)—impact value creation in the recurring live sporting event setting. Design/methodology/approach: Data were collected from spectators who attended a National Association for Stock Car Auto Racing (NASCAR) sanctioned racing event. Multigroup structural equation modeling was performed to examine the proposed pathways, and multigroup t-tests were used to compare the model across both groups for each moderating variable. Corresponding path coefficients were then compared using Chin's (2004) recommended equations and procedures. Findings: The study found organization-related value propositions to be the more common antecedents of value, while customer appearance had a strong negative association with hedonic value, and attendance frequency and resident type influenced certain value perceptions. Sport organizations should consider the expectations and motivations of various customer groups and provide offerings designed to meet the specific needs of different fan segments based on the spectator's experience with the sport product and the distance traveled to attend the sport event. Originality/value: This paper advances the authors’ understanding of value creation in sport by showing how customer perceptions of value associated with the sport organization and other customers can be moderated by certain behavioral and geographic factors.