The Flexible Print Circuit industry now is difficult to earn profit, because of few results , such as, homogeneous products, main materials depending on import of foreign country, rapidly lower down price for competition and being the OEM firm of the main computer producers. If you are not the leading firm in this industry, you will go bankrupt or make loss all the time. My thesis try to find out which factors will influence firm¡¦s profit by compositing eight financial ratio indexes which use principle component analysis and compositing five industry factors in order to provide FPC¡¦s managers to control their cost and profit. Our research subjects are eight public offer companies, which include Career Tech., SUNFLEX, NEOFLEX, UNIFLEX, FLEXIUM, YHI, ICHIA and MKS. Research period is from 2001 to 2005. Data is annual report of financial statement and prospectus from TEJ, Market observation post system and SFI. We use SAS software to analyze data. To consider the difference between operating profit and Non-operating profits, using two financial ratios, Capital-operating income ratio and capital-net profit ratio, as the proxy of company¡¦s profit are the regressors and above mentioned thirteen factors are regressive. By processing two stepwise regressions, we could find out the following empirical results¡G First of all, FPC¡¦s operating profit will be significantly related to mobile phone volume, enterprise risk, credit policy and the ability of asset¡¦s turnover. Adjusted R-square is 0.8236. Second, FPC¡¦s total profit will be significantly related to mobile phone volume, enterprise risk, credit policy, the ability of asset¡¦s turnover and activity. Adjusted R-square is 0.8328.

The subject of the thesis "Analysis of the profitability of a selected agricultural entity - ZD Strmilov" is the elaboration of a real analysis of the profitability of a functioning small agricultural enterprise. The diploma thesis is divided into two parts, the first of which is a theoretical part, which focuses on the general characteristics of a small business and its economic use,with an explanation of its establishment. The second, practical part, provides a realistic analysis of the profitability of an existing small farm with the production of agricultural commodities. In conclusion, the work is completed with supplements, which can contribute in the future to increasing the profitability of a small agricultural enterprise and its further development.

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Les éco-matériaux présentent un certain nombre de caractéristiques intéressantes comparativement à des solutions techniques ou architecturales classiques. Les critères de différenciation utilisés étaient jusqu’alors souvent liés à la préservation de l’environnement et de la santé. L’objectif de cette thèse est d’étudier les caractéristiques techniques, économiques et financières présentées par ces matériaux plus respectueux de l’environnement en regroupant des informations de référence sélectionnées au sein d’un référentiel proposé. La première partie de ce travail situe la thématique des éco-matériaux dans le contexte de la conception de bâtiments à qualité environnementale. Une deuxième partie précise la place des éco-matériaux au sein des systèmes de management de la qualité environnementale du bâti (SMQEB) internationaux et Européens. Le cahier des charges d’une méthode d’aide au choix d’éco-matériaux y est exposé. La troisième partie concerne la conception d’un outil d’aide à la prescription technique, économique et financière d’éco-matériaux. La dernière partie recentre sur un territoire d’étude la méthodologie élaborée et testée : la région Nord Pas de Calais. Un système constructif élaboré, un rampant de toiture, est utilisé comme base pour la comparaison d’un assemblage de solutions éco-construites et conventionnelles. Les critères techniques, économiques, financiers, environnementaux et de santé utilisés sont in fine traduits en ratio coûts / bénéfices / Eco-materials, have revealed a number of interesting characteristics compared with more traditional technical or architectural solutions. The criteria so far used to differentiate them were often related to the preservation of the environment or health. The main research objective has been to study the technical, economic and financial advantages of such more environmentally friendly materials by collecting selected referential information- assessment indicators and criteria- inside a proposed system of reference. The first part of my work has been devoted to identifying eco-materials in the broader context of the conception of high environmental quality buildings. The position of eco-materials in international and European Environmental Quality Management Systems for Buildings- SMQEB- has then been reviewed in a second part. The third part of this work has consisted in designing a technical, economic and financial prescription decision tool for eco –materials. In the final part, the main concern has been to implement this designed and tested methodology within the Nord Pas De Calais region. An elaborate construction system - a flat roof - has been selected to compare a set of eco-built solutions with more conventional ones. The technical, economic, financial, environmental and health criteria have in-fine been used in easily understood language: the cost/profit ratio

M. Tech. (Department of Accountancy, Faculty of Management Sciences), Vaal University of Technology. / The minibus taxi industry in South Africa is one of the biggest, fastest growing, and riskiest industries in the world. The minibus taxi industry contributes to the economy by creating over 600,000 jobs, providing fast and cheap transport and fighting poverty and unemployment. However, the recent COVID 19 pandemia restrictions has caused a sudden and movement of economic growth and competition has forced the minibus taxi industry to be competitive in all aspects. This has resulted in intense competition for minibus taxi owners. Minibus taxi owners are constantly in rivalry amongst themselves and with other public road transport providers. In early 1988, the minibus taxi industry started seeing an influx in the number of new minibus taxis and minibus owners. This influx created problems of competition within the industry and among minibus taxi owners. Due to the importance of this industry, this research study investigated whether minibus taxi owners in the Emfuleni Local Municipality apply selected management accounting principles in the management of their minibus taxi businesses. Selected management accounting principles in this study refers to cost volume profit analysis, cost structure, and budgeting. This research study followed a quantitative research design and a questionnaire was used to collect primary data from a census of 500 minibus taxi owners from the following five associations: Get Ahead Taxi Association (GATA), Vaal National Taxi Association (VNTA), Vanderbijlpark Taxi Association (VTA), Sharpeville to Vereeniging and Vanderbijlpark Taxi Association (SVVTA) and Civic Centre Taxi Association (CCTA) operating in the Emfuleni Local Municipality. Using descriptive statistical analysis to present the findings, the study used Statistical Package for Social Sciences Version 27. Findings obtained using an online questionnaire and printed questionnaire distributed revealed a lack of management accounting principles application among these minibus taxi owners. Furthermore, the minibus taxi owners do not apply cost volume profit analysis and most do not use budgets. However, it was found that some minibus taxi owners apply very basic cash budgeting through a pen-on-paper approach. It was also found that minibus taxi owners understand the application of cost structures. This research study recommends that minibus taxi owners should be offered training by skills sectors to apply the selected management accounting principles. The limitations of this research study included that the census was geogracial restrictions, level of education, and corona virus restrictions. Despite these limitations, the research study was able to fulfil its main objective by determining that majority of minibus taxi owners do not apply the selected management accounting principles.