Este trabalho propõe uma metodologia para escolha de modal de transporte a partir da aplicação do método de análise hierárquica a um conjunto de critérios levando em consideração o ponto de vista dos donos da carga. Parte-se de uma pesquisa de critérios adotados na escolha de modal sob contextos que incluem variação de cargas avaliadas, de disponibilidade de infraestrutura e serviços logísticos. Avalia-se ainda o método de análise hierárquica, AHP, que permite a decisão multicriterial com fatores quantitativos e qualitativos. Propõe-se uma metodologia de escolha de modal considerando o que é importante para o embarcador baseado no método AHP. Os critérios levantados na literatura são condensados em um conjunto hierarquizado de 3 critérios (custo logístico total; atendimento a particularidades da carga; e confiabilidade) e 7 subcritérios (custo logístico total; acessibilidade, flexibilidade, e oferta de instalações logísticas; pontualidade, perdas e danos, e informações ao cliente). A metodologia resultante é genérica e pode ser aplicada a um conjunto abrangente de situações logísticas. A título de exemplo, a metodologia é aplicada a três casos de transporte, para a escolha entre a alternativa rodoviária direto ou intermodal com ferrovia, variando-se a distância (média ou longa distância) e a carga transportada (açúcar a granel ou contêiner, para exportação). Os resultados são comparados e discutidos em termos dos pesos relativos dos critérios na escolha do embarcador, e das respectivas contribuições à decisão em face dos atributos das alternativas. Conclui-se que a avaliação multicriterial, contemplando critérios quantitativos e qualitativos, proporciona uma análise abrangente da hierarquia e contribuição dos critérios e a distinção dos pontos críticos na competição entre modais. / This study proposes a method for determining modal choice in transport problems based on an analytic hierarchy technique, considering the cargo owners point of view. Initially, a research of criteria used in modal choice in several contexts is carried out: cargos evaluated, availability of infrastructure and logistic services, standpoint of the evaluator. A review of the AHP method (which allows for multicriterial decisions with qualitative and quantitative factors) ensues. The author proposes a method for assisting in the modal choice from the cargo owners standpoint, based on the AHP technique. The criteria collected from the literature review are condensed in a hierarchical set of 3 criteria (total logistic costs; compliance with specificities of the cargo; and reliability) and 7 subcriteria (total logistic costs; accessibility, flexibility, and availability of logistic facilities; timeliness, susceptibility to loss or damage; and information to customers). The resulting method is generic and can be applied to a comprehensive range of logistic situations. The proposed method is then applied, as an example, to three freight cases, to aid the modal choice between direct roadway transportation or intermodal transport based on rail freight, with varying distances (medium or long distance haul) and the cargo being transported (bulk sugar or container, both for export). The results are compared and discussed in terms of the relative weights of each of the 7 subcriteria in the cargo owners modal decision, and the respective contributions to the decision in light of the attributes of the alternatives. The study concludes that the multicriterial evaluation, contemplating quantitative and qualitative criteria, yields a more comprehensive analysis of the important criteria hierarchy and the distinction of key issues in modal competition.

La thèse examine la comparaison des effets du contrat d’entreprise en droit français et en droit vietnamien. Au sein des contrats spéciaux, dans un monde d’économie de services accrue, le contrat d’entreprise joue désormais un rôle majeur. Ses multiples facettes pourraient d’emblée permettre de dresser une liste de métiers. Elle serait haute en couleur, puisque la plupart des prestations de services peuvent se couler dans le moule juridique du contrat d’entreprise, pour le quel se trouvent concernés artisans,artistes, professions libérales, etc. Synallagmatique, le contrat d’entreprise engendre des obligations réciproques à la charge de l’entrepreneur et du maître de l’ouvrage. Elle a permis de mettre en évidence les obligations qui constituent le droit commun du louage d’ouvrage, et de s’apercevoir que les obligations nées du contrat d’entreprise ainsi que ses effets revêtent des contours spécifiques qui s’expliquent par particularités de la convention. Ces particularités sont indéniables s’agissant des obligations principales et accessoires de l’entrepreneur à l’égard du maître de l’ouvrage et à l’inverse. Ces deux parties devraient être sanctionnées pour l’inexécution des obligations contractuelles et être exonérées de la responsabilité en justifiant les causes d’exonération. L’étude comparative de ces particularités en droit français et en droit vietnamien permettra de constater les similitudes et les divergences entre les deux systèmes juridiques. Les deux pays sont proches sur le plan juridique. Ainsi, la conclusion qui s’en dégage est que certaines dispositions du droit français pourraient utilement inspirer les législateurs vietnamiens et vice versa. / The thesis examines the comparison of the effects of the contract of enterprise in Vietnamese law and French law. Within the special contracts, in a world of greater economy of services, the contract of enterprise plays from now on a major role with various operations. It would be with a ruddy complexion, because most of the services can steal into the legal mold of the contract of enterprise, thus that are concerned craftsmen, artists, medical services, liberal professions, etc. Synallagmatic, the contract of enterprise engenders mutual obligations chargeable to the contractor and the owner. The study allowed to point out the obligations that constitute the common rules of the contract of enterprise and, to notice that the obligations following the contract of enterprise are specific because of the particular aspects of this agreement.The particularities are undeniable with respect to the main and secondary obligations of the contractor towards his owner and on the contrary. Both parties should be sanctioned by the non-fulfillment of the contractual obligations and to be exempted from the responsibility by justifying the causes of exemption. Comparative studies of these particularities in French law and in Vietnamese law will allow to notice the similarities and the differences between both legal systems. The two countries are close on the legal plan. Thus, the conclusion that emerges is that certain provisions of the French law could usefully inspire the Vietnamese legislators and vice versa

The thesis deals with taxation of dividend income that is being paid out from or to the Czech Republic. It gives an insight into the international tax regulations and their impact on the Czech legislation. The thesis focuses on the definition of dividends and relevant tax procedures. Furthermore, it makes an assessment based on practical scenarios, on the extent of tax burden of persons, Czech tax residents that receive dividends; and the impact on Czech tax revenues in connection with dividend payout to different countries.

The aim of theoretical part is to explore the relationship, which forms when owners hire managers to lead their company. It describes possibilities how can owners control their manner and influence it into own profit. The practical part of this thesis analyse if companies controlled by owners themselves are more successful than those leaded by managers. The analysis was carried out on five companies from the electro installation field

The diploma thesis deals with organization and planning railway tracks possessions. The first part includes introduction to basic terms. The second one continues with analysis of regulation of planning railway tracks possessions provided by SŽDC. Then the thesis points at the deficiencies in relation to relations between the railway operator and operator of the railway transport. The last part analyzes the costs, additional costs and lost profits of affected entities in connection with the selected tracks possessions.

The thesis deals with the optimum production costs with consideration of price. In the theoretical part the Public Contract Act, entry documentation and periods for offer formation are described. The next part is focused on costs and calculations. In particular, direct and indirect costs, variable and fixed costs, standard calculation pattern as well as dynamic calculation are described. The practical output of the thesis is production costs setting by means of supplier enquiries about material and constunction and assembly works. The practical part also concludes cost calculations to a fictitious company.

The main target was processing of methodology for dividing of building, into residential and non-residential units, and acquaint with jural operations which preceded this fact. There were also dealt with forms of property, problems and possibilities of dividing the apartment building on separate residential and non-residential units including examples of the declaration of building-owner, resolution of agreements and other necessary documents. Diploma thesis provides a comprehensive overview about problems with flat´s property which is arising from apartment-building dividing at residential units, so they can be self-contained property.

Diploma thesis elaborates the issues of the development projects. One of the sections of this thesis brings out necessary description and break down of the development activities and risks that are part of the development projects. Substantial part of the thesis aims on the evaluation of the projected profits (revenues) from the sales of the residential apartment units. Section studies all factors that have impact on the cost, e.g. locality, architectural disposition and more. Practical section of the thesis explains and comments on evaluation of the development project "residential house" Pilot 3 and projection of the revenues of this project.

Syftet med studien var att undersöka hur en organisation kan skapa förutsättningar som underlättar för processägaren i samband med implementering av processledning. För att uppfylla syftet har studien försökt besvara frågeställningarna gällande vem som bör utsestill processägare och vilket ansvar och vilka uppgifter som ska läggas på processägaren. I studien har olika teorier och fallstudier analyserats mot ett företag som precis påbörjat sitt arbetemed processer. Intervjuer och dokument tillhandahållna ur det studerade företagets ledningssystem har använts för insamling av data. Analysen har skett med kategorier som författaren själv skapat. Dessa kategorier kan även användas för att analysera andra organisationer i liknande situation. Resultatet av studien visar att processägaren bör vara någon som förstått och förespråkar processtänket och med förmåga och formell befogenhet att genomdriva förbättringar. Kombinerar processägaren sin roll med rollen som linjechef är det viktigt att denne ser till processens bästa, även om det sker till bekostnad av den ”egna” avdelningen.  Resultatet visar också att organisationen bör etablera stödjande roller till processägaren, tydliggöra ansvaret samt fördela ut uppgifterna på de olika rollerna. Rollerna och fördelningen kan se olika ut för olika processer inom samma organisation, beroende på processens karaktär. Trots att de fördelade uppgifterna är många, är de nödvändiga för att täcka alla de delar som är fundamentala för processägarens organisation. / The purpose of this study is to examine how an organization can create a favourable environment for implementing a process management from the perspective of the process owner. The study has been conducted based on the following questions: Who should be appointed as process owner? What responsibility and tasks should be assigned to said process owner? The study compares various theories and case studies to a company that has just begun implementing a process management. The data that the study is based on consists of interviews and documents provided from the studied company's management system. The result of the study indicate that the process owner should be someone who understands and advocates in favor of process thinking as well as someone who has the ability and formal authority to drive improvements. The result also shows that if the process owner is confronted with a conflict of interest between their own department and the process, it is important that they rule in favor of the process. It is also made apparent that the organization should establish supporting roles for the process owner and distribute the tasks between them. It is important to note that the establishment of roles and delegation of tasks may look different depending on the nature of the process. Although the distributed tasks are many, they are necessary to cover all the elements that are fundamental to the process owner's organization.

Syfte - Syftet med studien är att kartlägga hantering av information mellan original equipment manufacturer (OEM) och kontraktstillverkare. Syftet har brutits ner i tre frågeställningar: Vilken information skickas mellan OEM och kontraktstillverkare? Hur skickas information mellan OEM och kontraktstillverkare? Vilka faktorer påverkar informationsutbytet mellan OEM och kontraktstillverkare? Metod – En förstudie genomfördes för att formulera en problemformulering, vilket låg till grund för utformandet av studiens syfte samt frågeställningar. Fallstudien genomfördes parallellt med en kompletterande litteraturgenomgång för att skapa studiens teoretiska ramverk. Studiens syfte samt frågeställningar besvarades genom fallstudien och teorier. Slutsatser – Brister identifierades under studien gång och har en direkt påverkan på informationsutbytet mellan parterna. Det finns flera faktorer som kan påverka informationsutbytet, den främsta påverkande faktorn är kommunikationen inom företaget, vilket ligger till grund för ett väl fungerande informationsflöde. Ett tillverkande företag bör finna en balans mellan tillgång och användning av nödvändiga resurser för att integrera informationsflödet mellan parter och minska möjliga informationsgap. Det existerar svårigheter i att koordinera ett informationsflöde på bästa sätt vid användning av multipla tillverkningskanaler. Genom att identifiera slöseri i företagets administrativa processer kan de elimineras för att minska onödigt höga kostnader för företaget. Implikationer – Studien kan fungera som en vägledning hur företag ska hantera sitt informationsflöde vid användning av multipla tillverkningskanaler. Organisationer inom tillverkningsbranschen kan med fördel ta del av studien för erhållande av förståelse beträffande kommunikation, informationsutbyte, partnerskap samt framgångsfaktorer vid användning av lean i det administrativa flödet. Begränsningar – Då två enheter studerades, kan en relativt hög reliabilitet antas. Dock hade det varit fördelaktigt att studera fler företag med liknande tillverkningsprocess för att stärka studiens reliabilitet ytterligare. / Purpose – The purpose of the thesis is to map the handling of information between original equipment manufacturer (OEM) and contract manufacturers. The purpose has been broken down into three research questions: What information is sent between OEM and contract manufacturers? How is information sent between OEM and contract manufacturers? What factors affect the exchange of information between OEM and contract manufacturers? Method – A case study was conducted to formulate a problem formulation, which formed the basis for the design of the study's purpose and issues. The case study was conducted in parallel with a supplementary literature review to create the theoretical framework of the study. The purpose of the study and the three research questions were answered through the case study and theories. Findings – The study identified several deficiencies that have a direct impact on the exchange of information between parties. There are several factors that can influence the exchange of information, the main influencing factor being the communication within the company that forms the basis for a well-functioning information flow. A manufacturing company should find a balance between access and use of the necessary resources to integrate information flow between parties and reduce possible information gaps. There are difficulties in coordinating an information flow in the best possible way using multiple manufacturing channels. By identifying waste in the company's administrative processes, they can be eliminated to reduce ultimately unnecessarily high costs for the company. Implications – The study can serve as a guide for companies to manage their information flow when using multiple manufacturing channels. Manufacturing organizations can benefit from the study to gain an understanding of communication, information exchange, partnership and success factors when using lean in the administrative flow. Limitations – When two units were studied, a relatively high reliability can be assumed. Yet, it would have been advantageous to study more companies with similar manufacturing processes to further strengthen the study’s reliability.