<p>Syfte med detta arbete är att undersöka huruvida avkastningsberäkning för en datalagerinvestering bör göras, hur det kan göras och om det görs. Vidare avses att undersöka om generella kalkylmetoder kan användas av företag, oavsett storlek, som avser att starta datalagerinvesteringsprojekt. Datalagerteknologin har ännu en hög utvecklingstakt och detta medför ofta höga utvecklingskostnader i samband med investeringar inom datalager.</p><p>Undersökningen baseras på en kombinerad dokumentstudie och enkätundersökning. Dokumentstudien belyser den problematik vilken förknippas med problemområdet. Enkätundersökningen fokuseras mot olika större organisationer såsom banker, post och dagligvaruhandeln, vilka idag använder sig av datalager. De tillfrågas om huruvida avkastningsberäkning görs i deras organisation och, i så fall, hur den utförs.</p><p>Analysen och resultatet tyder på att problemområdet inte har en enkel lösning och att någon typ av avkastningsberäkning bör användas. Svårigheterna ligger i att värdera de potentiella fördelar som ett datalager kan generera.</p>

Syfte med detta arbete är att undersöka huruvida avkastningsberäkning för en datalagerinvestering bör göras, hur det kan göras och om det görs. Vidare avses att undersöka om generella kalkylmetoder kan användas av företag, oavsett storlek, som avser att starta datalagerinvesteringsprojekt. Datalagerteknologin har ännu en hög utvecklingstakt och detta medför ofta höga utvecklingskostnader i samband med investeringar inom datalager. Undersökningen baseras på en kombinerad dokumentstudie och enkätundersökning. Dokumentstudien belyser den problematik vilken förknippas med problemområdet. Enkätundersökningen fokuseras mot olika större organisationer såsom banker, post och dagligvaruhandeln, vilka idag använder sig av datalager. De tillfrågas om huruvida avkastningsberäkning görs i deras organisation och, i så fall, hur den utförs. Analysen och resultatet tyder på att problemområdet inte har en enkel lösning och att någon typ av avkastningsberäkning bör användas. Svårigheterna ligger i att värdera de potentiella fördelar som ett datalager kan generera.

This Master’s thesis is concerned with analysis of Break Even Point in the company called XY s.r.o. On the basis of BEP analysis in relation to evaluation of economic situation by financial analysis I will compose the improvement suggestion of economic situation in the company. Implementation of whole the improvement suggestion will take effect in reduction of company indebtedness, expansion of surplus and prestige of the company.

The failure rate of new government information technology (IT) projects in developing countries is high, with 35% classified as total failures and approximately 50% as partial failures. The population for this study was 10 senior managers of a public sector organization in Uganda selected because of high IT project successes achieved through leveraging IT return on investment (ROI) reports. The purpose of this qualitative single-case study was to explore the strategies Ugandan senior public sector officials used to leverage IT ROI reports during planning, budgeting, and implementation of IT projects to reduce failure rates. The conceptual frameworks were the strategic IT alignment model and framework for success. Qualitative data were collected through face-to-face interviews and review of the organization performance reports. Member checking of interview and document review data were used to strengthen credibility of the findings. The following themes emerged: involve senior managers in IT ROI reporting; use previous IT performance reports during planning, budgeting, and implementation; empower project teams to undertake IT ROI performance assessment; ensure completeness of the IT ROI reports; ensure comprehensive monitoring and evaluation indicators for IT projects; ensure availability of periodic IT ROI reports; and implement a change management program. The findings may contribute to social change by providing key strategies senior public sector officials might leverage during planning, budgeting, and implementation of IT projects to reduce failures, lead to increased citizen access to e-government services, and promote transparent government.

The aim of this thesis is to compare the stock markets in the USA and in South East Asia (Singapore) used the analysis of the rate of return on investments and the risk in chosen sectors of both countries. The next aim is testing the efficiency of these stock markets and determining the degree of this effectiveness and then finding out the optimal strategy to evaluate the invested money.

This work consists in performing an economic study regarding the implementation of photovoltaic micro and minigeneration in the Northeast region of Brazil, considering the Compensation System for Electric Energy. A thorough literature review is presented focused on concept of solar energy, as well as potential applications and inherent advantages and disadvantages. In order do understand the current market scenario comprising photovoltaic generation in Brazil, the costs associated to several system components and involved taxes are evaluated. In order to assess solar resources in a given study region and evaluate the amount of energy that generated during one year, three examples regarding systems rated at 1.5 kW, 100 kW and 1 MW are presented and discussed. Based on key parameters such as initial investments, generation rate, operation and maintenance costs, and energy generated, the Net Present Value (NPV) and the Internal Rate of Return are calculated of each aforementioned case. It can be seen that a negative NPV is obtained for the 1.5-kW systems, while the positive values exist for the 100-kW and 1-MW ones. Besides, the Internal Rate of Return (IRR) is lower than the financial ends for the 1.5-kW system and higher for the remaining others. / O presente trabalho trata de realizar um estudo econÃmico de sistemas fotovoltaicos de micro e minigeraÃÃo para a regiÃo Nordeste do Brasil, considerando o Sistema de CompensaÃÃo de Energia ElÃtrica. Uma revisÃo literÃria aprofundada à apresentada e focada no conceito de energia solar, bem como suas potenciais aplicaÃÃes e as vantagens e desvantagens inerentes. Para entender a situaÃÃo atual do mercado com relaÃÃo à energia fotovoltaica no cenÃrio brasileiro, sÃo apresentados preÃos de aquisiÃÃo das componentes que compÃem o sistema solar e exemplificados os impostos envolvidos. A fim de mensurar o recurso solar da regiÃo de anÃlise e avaliar a quantidade de energia elÃtrica gerada em um ano, sÃo apresentados e discutidos trÃs exemplos de sistemas com as potÃncias de 1,5 kW, 100 kW e 1 MW. A partir dos dados de investimentos iniciais adotados, taxa de geraÃÃo, custos de operaÃÃo e manutenÃÃo, energia gerada sÃo calculados o Valor Presente LÃquido e a Taxa Interna de Retorno para cada sistema escolhido, tendo como resultados o VPL negativo para o sistema fotovoltaico de 1,5 kW e positivo para os sistemas de 100 kW e 1 MW, e a TIR inferior a taxa de atratividade financeira para o sistema de 1,5 kW e superior para os demais sistemas fotovoltaicos analisados.

This master's thesis is aimed at creating a methodology for the selection of suitable test for automation testing. The first part is devoted to the definition of the prerequisites for introduction of automated testing and the conditions for its effective course. The second part focuses on defining the exclusion criteria of tests which are unsuitable for automation. The following third part is devoted to defining the selection criteria for the determination of the test priority for automation. The selection criteria have been approved by the head of this thesis and consulted with the supervisor of the practical project, on which the criteria were tested for the first time. Based on these criteria, the individual manual tests are evaluated. Final count of points is used for determination of the test priority. The fourth section is devoted to calculation of the return on investment in automated testing. Because the investments made into the automated testing are very high, it must be assured that their amount will return for the selected period. The fifth part is focused on defining the principles for ensuring the proper maintenance of automated tests and describing the technical complications and frequent problems that may occur during automated testing. The last section is devoted to pilot verification of the methodology on a practical project and for determination of the test priority for automation.

This diploma thesis discusses the possible ways of financing the comprehensive revitalization of the apartment house. This diploma thesis contains calculations of the savings, selection of the implementer and assessment of the debt financing.

Master's thesis is aimed to analysis, change proposition and benefit assessment in real company called by fictional name Stavební výroba a.s. In my thesis I'll focus on functionality of current information system so it can satisfy needs of management and also has finacial benefits over old system.

The financial situation and financial economy could be controlled by a whole range of indicators in the time progress and context so that the evaluation of the situation may reflect the whole economic state of the company and enable to point out causes of the actual situation. If the company shall be economically succesful, the financial planning and analysis has to be a part of the complex of the company´s financial management, because it provides a feedback between the expected effect of managing decisions and present. This diploma work is focused on detection of weak and strong characteristics of the company. All datas used in analysis are taken from the public sources and internal company documentation. The point of my diploma thesis was to present a financial analysis containing my theoretical experience, which I gained during my study at the VUT.Brno.