Dissertations / Theses on the topic 'Profit plan analysis'

The Asian financial crisis in 1997 98 left a severe impact on Malaysia s economy and banking system. This has forced the Malaysian government to undertake financial restructuring initiatives to restore market and public confidence, and to meet the ongoing challenges associated with market structure, financial innovation and globalisation. Therefore, Bank Negara Malaysia (BNM) introduced a ten-year Financial Sector Master Plan (FSMP) to strengthen domestic banks and the regulatory structure, and to promote the banks efficiency by stimulating a competitive banking industry through financial liberalisation. The crisis for banks in Malaysia and the region has been extensively studied in the past (Sufian, 2010). However, empirical studies of the post-crisis period, and the implementation of the FSMP, remain limited. Hence, a data set of all banks in Malaysia, which covers the period 2000 2011, was employed to examine the effect of the FSMP s initiatives on Malaysian banks efficiency between 2000 and 2011. To measure this efficiency, this study employs both parametric and nonparametric models: namely, stochastic frontier analysis (SFA) and data envelopment analysis (DEA). Economic functions such as, cost-, standard profit- and alternative profit-efficiency were used in a 1-stage SFA model, which includes control variables (e.g. capital adequacy, asset quality and liquidity) and environmental variables (e.g. ownership, size, specialisation, deregulation periods and market structure) in the model specifications. In addition, this study employs SFA as the main measurement method, while the DEA model was used to cross-check consistency (Resti, 1997; Bauer et al., 1998). Both SFA and DEA demonstrated that, in most cases, the consistency was moderate. The level of cost efficiency of Malaysian banks worsened over the years 2000 2011, with average cost efficiency during this period was at 76.5%. Despite the various liberalisation measures introduced to the banking industry particularly during the three phases of the FSMP; 2000 2003; 2004 2007; 2008 2011 cost efficiency trended downward, due to the effects of consolidation by domestic banks, deregulation of interest rates, the introduction of foreign Islamic banks, and the global credit crisis. Banks in Malaysia were forced to adjust their inputs and outputs to the rapid changes in the banking industry, which might have made a negative impact on cost efficiency. On the other hand, the banks demonstrated a steadily increasing profit efficiency trend, which fluctuated with the introduction of interest rate liberalisation (early second phase of the FSMP (i.e. 2004)) and during the global credit crisis (early third phase of the FSMP (i.e. 2008)). The average profit efficiency for 2000 2011 was 93.3%. The profit efficiency exhibited an increasing trend in the first (2000-2003) and second (2004-2007) phases of the FSMP, suggesting that the effect of consolidation by domestic banks had resulted in higher market concentration and greater market power among the remaining banks. However, the profit efficiency average scores fell in 2004, 2008 and 2011. This is attributed to the deregulation of interest rates, the deleveraging of the inflow of foreign funds, and the rapid increase in policy interest rates. At a more granular level, domestic banks were found to be more cost efficient, but marginally less profit efficient, when compared to foreign banks. In terms of bank specialisation, conventional banks were more cost- and profit-efficient than Islamic banks. With regard to economies of scale, the majority of Malaysian banks revealed scale economies, illustrated by a U-shape, with medium-sized banks being more scale efficient than small and large banks. These results suggest that, to enhance Malaysian banks efficiency, the government must maintain competitive pressure on the large domestic banks that were consolidated during the first phase of the FSMP (2000-2003). Policymakers may want to further open up banking markets, improve risk management and governance, encourage financial innovation, and support expansion of smaller banks. The implementation of deregulation initiatives during periods of uncertainty (e.g. the global credit crisis) have also resulted in decreasing trend of cost and profit efficiency. Hence, monitoring initiatives, using tools such as frontier measurement is important for regulator s macro- and micro-prudential surveillance.

The dissertation gives an analysis of the contemporary condition in the area of fitness centres. The business plan for introducing a new fitness centre in the market follows. Based on research and analyses appropriate strategies and tools have been chosen, so that the enterprise could bring added value to the owners and above all customers´needs.

This master´s thesis is focused on drafting the financial plan of the company VVS Verměřovice s.r.o. The first part contains the theoretical basis of financial planning. The second part introduces the analyzed company and performs a strategic and financial analysis. The next step is to create a draft financial plan in the optimistic and pessimistic variant for the period 2020-2023. The conclusion is an evaluation of the financial plan of both options.

The Master’s thesis discusses a financial planning in the selected company. The first chapter is focused on the problem definition and task assignment, the next part is devoted to the theoretical basis of financial planning. The third part contains an analysis of the company and the last part describes formation of the financial plan for years 2013 – 2015 and its evaluation.

The Master´s thesis is concentrated to create long-term financial plan in the selected company. There are determined the goals of thesis in the first chapter, next part is focused on the theoretical basis of financial planning. The third part contains an analysis of the company and in the last part is described creation of the financial plan for years 2014 – 2016 and its evaluation.

The main goal of this Diploma thesis is compiling of longterm financial plan for chosen company. This issue is dedicated theese chapters. In theoretical basis is listed theoretical part of financial planning. In analysis of issue and present financial situation is set a few chosen instruments of financial analysis, which evaluate present financial situation of company, Strategic analysis of company will focus on the current situation and the company's potential The last part is custom design solution where is processed longterm financial plan through planning of statements, which is then subjected to a check of financial analysis.

The goal of my diploma work is to provide a detailed strategic analysis of a non-governmental and non-profit organization. The focus in the theoretical part is to describe all the necessary theoretical instruments. Hyperaktivita, o.s. is the subject of the practical part of my analysis. It is the only organisation in the Czech republic systematicaly addressing the issue of Attention-Deficit Hyperactivity Disorder (ADHD)in young children. Their new project Firemní školka is a very promising way of supporting their main activities and further determines several strategic implications.

This thesis is focused on non-profit organization planning. The first part is dedicated to the theoretical resources of profit sector financial planning. The second part contains the performed analysis of current situation of non-profit organizations and the following part is given a financial plan draft for this organization, including its evaluation.

This diploma thesis deals with creation of financial plan for company IMI International, Ltd. The theoretical part defines basic concept of financial analysis and financial plan and their methods of processing. The practical part evaluates financial situation of company with usage of selected methods from financial analysis and accounting data from the years 2010 – 2015. Based on the information from financial analysis is prepared financial plan for next period 2016 - 2020.

The graduation thesis at first acquaints readers with the theory of financial planning. Further, it contains basic informations about the company DAKO-CZ, a. s. and an evaluation its economic situation by means of a financial analysis. The graduation thesis subsequently puts together a short-term financial plan of company for the year 2009.

This thesis deals with the proposal of the financial plan for COM Group, a.s. company which operates in ICT industry. First part of this thesis aims for its theoretical background, which is cornerstone for the development of proposal of the financial plan. The next chapter is dealing with an introduction of picked company and its subsequent process of the strategic and financial analysis of the picked company. Conclusively, there is processed financial plan for the period 2020-2023 and its evaluation.

The master’s thesis is focused on the creation of a financial plan for 4 future periods for real company. The first part describes a general structure of the financial plan, its types and specifies the most used analysis. As well as the principles and methods, which are mostly used in financial planning, are mentioned. Based on theoretical knowledge, the practical analysis of current situation, financial situation and future perspectives of the company are included. The financial plan is specified in the last part of this thesis.

This master´s thesis concerns the proposal of a financial plan for the company Clia, s.r.o. The first part describes the theoretical basis of financial planning, strategic and financial analysis. The thesis continues by performing a strategic analysis and based on selected indicators, the financial health of the company is evaluated using financial analysis. Subsequently, a financial plan is proposed in an optimistic and pessimistic variations for the years 2020-2023.

In my master s thesis I concern the business plan proposal of establishing a sheep farm as amended by Act no. 252/2997, concerning agriculture. This proposal arises from a theoretical description of the business and involves the procedure by which the inception of the farm can be realized.

The diploma thesis is focused on making a financial plan of a selected company for the next 4 periods. The first part deals with theoretical knowledge in the field of financial planning, which will be important for getting acquainted with the issue. In the next part, a strategic and financial analysis is made thanks to which it is then possible to compile a draft financial plan, including the implementation of intended investments. The conclusion of the thesis contains a summary evaluation of the developer financial plan.

The subject of Diploma thesis is to compile long-term financial plan for ALTREVA Inc. dealing with the production of work and protective clothing for the period from 2015 to 2018. The assembly planned statements preceded by analysis of financial health for the period 2010-2014 using conventional financial analysis tools. In the theoretical part is basic knowledge related to financial analysis and financial long-term planning. The practical part is devoted to the characteristics of the company and assessment of its current financial situation. Based on the thesis findings and objectives of the company are compiled basic and pessimistic scenario of long-term financial plan and made juxtaposition together with the current state of the business. The conclusion enterprise ALTREVA proposed recommendations for the future.

The master´s thesis deals with the business plan to the industrial area, which serves as a business center for the provision of services in the form of rents. The work focuses on the individual parts of the business plan, focusing mainly on the planning of individual financial flows that will be in conjunction with the operation of the complex formed. The thesis also includes the calculation of basic economic indicators through which investment can be objectively assess and evaluate it is advantages. At the conclusion of the sensitivity analysis, where the individual will be listed risks that may arise in the future. Their influence will be expressed numerically percentage change in the net present value and internal rate of return.

This master‘s thesis is focused on the creation of a financial plan for the company Autoškola Kalvoda s. r. o. The first part of this thesis deals with theoretical knowledge about the financial plan, its structure, types and procedure of compilation. In order to compile a financial plan, it is necessary to compile a strategic and financial analysis. These analyzes are performed in the practical part of the work. In the third part of the thesis, the financial plan for the period 2020-2023 is compiled in the variant of optimistic, pessimistic and subsequently evaluated plan.

Diploma thesis consists of three basic parts. The first is the theoretical part which is focused on issues on financial planning. In the following section are performed analysis of external and internal area businesses, which serve for establishing long term financial plan. The last part is focus on the establishment of components of the plan which are planned profit and loss account, planned balance sheet and planned cash flow. In conclusion of this paper is checked the plan and its confrontation with the real achievements.

This master´s thesis is focused on the proposal of a financial plan for the company Control Techniques Brno, s.r.o. The thesis is divided into two parts – theoretical and practical. The first part describes the theoretical background. The second part provides basic information about the company. In order to compile the financial plan, this thesis consist of a strategic and financial analysis for years 2014 – 2018. The financial plan for the period 2019 – 2022 will be completed in two variants – optimistics and pessimistics. The final part of this thesis includes evaluation and feedback of financial plan.

The diploma thesis deals with the draft financial plan of the company LESCUS Cetkovice, s. r.o. The work is divided into several parts. The first part contains the theoretical basis of the work. Subsequently, we move on to the part the financial and strategic analysis, which evaluates the situation of 2015-2019. Based on the results of the analysis, a financial plan is created for company. This financial plan is compiled for the year 2020-2023 in two variants, optimistic and pessimistic. Finally, the finanxial plan is evaluated.

The main goal of this thesis is to create business plan for the establishment of the petrol station operating as BENZINA franchise. Entrepreneurship, requirements of the business plan, franchising and definition of used analysis are described in the theoretical part. Necessary analyses are performed in the analytical part. Suggested business plan and schedule of its implementation are described in the last part of this thesis.

This diploma thesis aims to create a draft of a Corporate Financial Plan for a chosen company. It describes the procedure of analysis making, which precedes the financial plan, it explains necessary calculations which are vital for the plan creation and evaluation of both possible variants from the financial point of view.

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.

The Master´s thesis titled „Proposal of the Company´s Financial Plan“ deals with problems of financial planning in a company and is focused on creating long-term financial plan. There are defined the theoretical foundations of financial planning in the first chapter of this thesis, the second chapter analyzes the current state of the selected company and in the third chapter is drew up the financial plan for the years 2015 – 2018 and its subsequent evaluation.

The objective of this diploma thesis is to create a financial plan for a selected company. The first part deals with theoretical knowledge which is necessary for the formation of the financial plan. The second part focuses on the presentation of the selected company, and creating a strategical and financial analysis. Based on all the gathered information, two options of a financial plan will be created. The last part presents an overall evaluation of the plan.

Ce travail concerne l’analyse de l’écoulement d’un jet plan confiné en impact sur une surface mobile à partir de mesures PIV. A cet effet, un banc d’essai a été réalisé. Dans cette étude, la hauteur d’impact H est fixée à 8 fois la largeur de buse de soufflage e et la gamme du nombre de Reynolds s’étend de 480 à 11700. Les mesures réalisées par PIV sur l’écoulement permettent d’établir un comportement global du jet en fonction du rapport de vitesse surface-jet RSJ. De plus, il apparaît de fortes modifications topologiques de l’écoulement en fonction de RSJ, ce qui conduit à d’importants changements concernant la distribution locale des transferts de chaleur convectifs pariétaux. Par la suite, une configuration inclinée du jet plan confiné en impact sur une surface mobile est étudiée. Son but est l’amélioration des échanges thermiques à la paroi d’impact. Finalement, une simulation numérique, à l’aide d’un modèle de turbulence k-ε modifié, est menée et validée sur certains des cas traités expérimentalement
This work describes the flow field of a confined slot jet impinging on a moving surface from PIV measurements. For this purpose, an experimental facility was built. In this study, the nozzle-to-plate spacing H is eight slot nozzle widths e and the Reynolds number range is between 480 and 11700. The measurements of the flow field enable to establish a global behaviour of the jet according to the surface-to-jet velocity ratio RSJ. In addition, it appears that the topological changes of the flow field induced by the surface motion, would undeniably led to significant modifications of the local convective heat transfer distribution. Thereafter, a study with an inclined configuration of the confined slot jet impinging on a moving surface is realized. This aims to enhance the convective heat transfer of the impingement plate. Finally, a numerical simulation from a modified k-ε turbulence model is performed and validated with some of the experimental cases

The present study focuses on the research and evaluation of a profit- and/or result-sharing plan (PRSP) applied during 7 years at the CERTHIL Company. Multi-variable and descriptive analyses were the methods used. The objective of the research was to propose a methodology that would facilitate the implantation and evaluation of future profit-sharing plans at other companies. It is classified as a quantitative study. A questionnaire (Likert scale) was given to directors and collaborators of CERTHIL and directors of the company CERMISSÕES, which intends to implant the PRSP. The evaluation of indicators by the multi-variable analysis allowed for the selection of an ideal group of variables for analysis. The factorial analysis enabled the identification of the degree of importance of each indicator analyzed, facilitating the study of those indicators that have greater and lesser influence in the plan. The analysis of the principal components allowed for the reduction and identification of variables of greater statistical relevance, that better explain the factors to be analyzed and identify those that will maintain greater management control. The methodology proposed proved to be important and highly applicable in the evaluation and implantation of Profit- and/or Result-Sharing plans. This method can be used as a tool to monitor performance indicators applied to the PRSP and contribute to business planning.
O presente estudo concentra-se em uma pesquisa e avaliação do plano de participação nos lucros e resultado PLR aplicado há 7 anos na CERTHIL. Utilizou-se os métodos de análise descritiva e multivariada. O objetivo da pesquisa é avaliar os critérios do PLR por meio dos indicadores de desempenho aplicado aos processos produtivos. Classifica-se como pesquisa quantitativa. Aplicou-se um questionário valendo-se de uma escala Likert onde foi aplicado junto aos gestores e colaboradores da CERTHIL e gestores da CERMISSÕES - que pretende implantar a PLR. A análise descritiva foi útil para fazer o comparativo do entendimento e opinião dos respondentes de ambas as cooperativas sobre a PLR, quanto a sua implantação, influência na qualidade, lucratividade, gestão administrativa, motivação, relacionamento e comprometimento. A avaliação dos indicadores, através da análise multivariada, possibilitou selecionar um grupo ideal de variáveis para análise. A análise fatorial proporcionou a identificação do grau de importância de cada indicador analisado, facilitando o acompanhamento dos indicadores que influenciam em maior e menor importância na composição do plano. A análise de componentes principais possibilita reduzir e identificar as variáveis de maior relevância estatística, que mais expliquem os fatores a serem analisados e identifiquem as que deve manter um maior controle gerencial. Os procedimentos multivariados confirmam sua importância e aplicabilidade na avaliação e implantação de planos de participação nos lucros e resultados nas empresas. Pode-se utilizar,esse método, como ferramenta para monitorar indicadores de desempenho aplicados a PLR e contribuir na gestão administrativa.

Statistics
Ph.D.
Choice-based conjoint experiments are used when choice alternatives can be described in terms of attributes. The objective is to infer the value that respondents attach to attribute levels. This method involves the design of profiles on the basis of attributes specified at certain levels. Respondents are presented sets of profiles called choice sets, and asked to select the one they consider best. Sets with no dominating or dominated profiles are called Pareto Optimal sets. Information Per Profile (IPP) is used as an optimality criteria to compare designs with different numbers of profiles. For a 2^n experiment, the optimality of connected main effects plans based on two consecutive choice sets, Sl and Sl+1, has been examined in the literature. In this thesis we examine the IPP of both consecutive and non-consecutive choice sets and show that IPP can be maximized under certain conditions. We show that non-consecutive choice sets have higher IPP than consecutive choice sets for n ≥ 4. We also examine the optimality of connected first-order-interaction designs based on three choice sets and show that non-consecutive choice sets have higher IPP than consecutive choice sets under certain conditions. Further, we examine the D-, A- and E-optimality of consecutive and non-consecutive PO choice sets with maximum IPP. Finally, we consider 3^n choice experiments. We look for the optimal PO choice sets and examine their IPP, D-, A- and E-optimality, as well as comparing consecutive and non-consecutive choice sets.
Temple University--Theses

Diploma thesis deals with project design of an e-commerce creation with using tools and methods of project management in a non-profit organization. The first part of the thesis focuses on the theoretical basis of project management. The analytical part deals with the description of the organization and his current situation. The last part contains the main project proposal.

Nesta pesquisa foi comparada a diferença das medidas obtidas utilizando-se a análise cefalométrica do perfil tegumentar tendo como base a análise facial de Arnett relacionada à Horizontal Verdadeira com a análise cefalométrica do perfil tegumentar feita a partir do Plano de Frankfurt. Utilizamos 140 radiografias cefalométricas requisitadas como parte de documentação ortodôntica, obtidas de pacientes com idade variando de 06 a 49 anos, sendo 64 do sexo masculino e 76 do sexo feminino, pertencentes ao arquivo do IOM - (Instituto de Odontologia Multidisciplinar) ? RJ. As radiografias cefalométricas em norma lateral foram obtidas pelo mesmo operador, obedecendo ao protocolo adotado pelo IOM. Todos os pacientes foram orientados a assumir a Posição Natural da Cabeça, tendo como referência um espelho posicionado a frente e a Linha Vertical Verdadeira foi obtida por meio da utilização de um fio metálico unido à um prumo de chumbo, posicionado próximo à margem anterior do chassi porta-filme, de forma que apareça à frente do perfil tegumentar do paciente. A partir das medidas lineares obtidas nas Análises Cefalométricas dos Tecidos Moles, foram realizadas análises estatísticas visando dois objetivos: comparar as medidas de A à I obtidas nos traçados (um utilizando como referência uma perpendicular ao Plano Horizontal de Frankfurt e o outro à Linha Vertical Verdadeira) e analisar os resultados comparativamente. Após a análise estatística (Kolmogorov-Smirnov, para distribuição normal de dados; t-Student para amostras emparelhadas e teste não paramétrico de Wilcoxon) e a interpretação dos resultados obtidos, concluímos que houve diferenças significantes entre as formas de medidas das variáveis A, B, C, D, F, G e I, pois o valor do nível descritivo (p-valor) se apresentou abaixo de 0,05. Entretanto para as medidas E e H o valor do nível descritivo (p-valor) se apresentou maior que 0,05, demonstrando não haver diferenças significantes entre as formas dessas medidas. As correlações entre as medidas apresentadas estabelecidas pela análise facial de Arnett, de acordo com este estudo, não deverão ser utilizadas em pacientes que se submeteram à radiografias cefalométricas realizadas a partir do Plano Horizontal de Frankfurt, salvo no caso da distância interlabial, representada pela medida H, que além de não apresentar diferenças significantes neste estudo, não tem, segundo a análise de Arnett, correlação com nenhuma outra medida.
In this research a comparison was made between the differences in measurements obtained using the soft tissue profile?s cephalometric analysis based on Arnett?s facial analysis related to the true vertical with the cephalometric analysis of soft tissue profile based on the Frankfurt Plan. A total of 140 lateral cephalometric radiographs were used as part of the orthodontic documentation, taken from patients whose ages ranged from 06 to 49 years of age, of these 64 males and 76 females, being part of the files of the IOM (Instituto de Odontologia Multidisciplinar do Rio de Janeiro). The lateral cephalometric radiographs were obtained from the same operator obeying the protocols adapted by the IOM. All patients were oriented to place themselves in the Natural Head Posture using, as a reference, a mirror in front of then and the true vertical line was obtained using a metal wire and a plumb-line, placed close to the frontal chassis of the film chamber, in such a way that it appears in front of the soft tissue profile of the patient. Parting from the lineal measurements obtained from the Cephalometric Analyses of the Soft Tissues statistical analyses were made relating to two objectives: to compare the measurements from A to I obtained from the drafts/ sketches (one using as it reference a perpendicular to the Frankfurt Horizontal Plane and the other the True Vertical Line), comparatively analyse these results. After the statistical analysis (Kolgomorov Smirnov) for a normal data distribution: t-student for matched pairs and the no-parametric Wilcanox test) and the analysis of the results obtained, it was concluded that there were significant differences between the forms of the measurements of the variables A, B, C, D, F, G and I since the descriptive value (p-value) was below 0,05. The measurements for E and H, however, being over 0,05, showing than there were no significant differences between these forms of measurement. The correlation between the demonstrated measurements established by Arnett?s facial analysis, in accordance with this study, should not be used in patients who have undergone lateral cephalometric radiograph initiated on the basis of the Frankfurt Horizontal Plane except in the case of interlabial distance represented by the measurement H, which even differences in this study, does not have, according to Arnett?s studies, correlations with any other measurements.

Les feds (field emission displays) utilisent des millions de microcanons a electrons : les micropointes. L'uniformite et la stabilite de ces micropointes sont des qualites indispensables pour la fabrication optimisee des emetteurs et la performance des feds. L'objectif de cette etude est d'evaluer precisement les proprietes emissives de cathodes a micropointes fabriquees pour les ecrans plats. Il s'agit de correler les modeles developpes a partir de la simulation de micropointes avec les caracteristiques experimentales observees sur ces memes micropointes. Le travail est scinde en trois parties que nous avons comparees entre elles, afin d'obtenir la correlation globale des resultats de cette etude. Pour commencer, nous avons etudie et simule l'emission du courant de monopointes (en fonction de differents parametres geometriques) par la modelisation du parametre de champ , decrivant la finesse d'une pointe. Nous avons montre qu'un modele proche de la realite geometrique des pointes, (ne comportant qu'un seul site emetteur), permet d'evaluer l'influence des parametres geometriques et valide les resultats experimentaux obtenus pour la plupart des monopointes : voir courbes courant tension i(v). Dans un deuxieme temps, nous avons caracterise les proprietes emissives de monopointes, par des observations en microscopie a force atomique (afm), l'analyse des courbes i(v), et la mesure des spots produits par les faisceaux d'electrons ainsi que leurs angles d'ouvertures. Dans le cas de pointes particulierement emissives, nos resultats experimentaux (confrontes aux simulations) montrent que la structure nanometrique, des sites emetteurs, confere aux pointes des proprietes remarquables et que l'emission se distingue d'une emission fowler-nordheim pure. Enfin, la troisieme partie de cette these est consacree a l'evaluation des proprietes statistiques de l'emission de cathodes (avec une densite de pointes de plusieurs 10#4 ptes/mm#2) dont la structure est identique a celle des feds. Ainsi, nous avons mis au point un montage experimental appele projecteur a lentilles electrostatiques, pour comptabiliser directement le nombre d'emetteurs actifs d'une cathode en fonction du potentiel applique entre la grille d'extraction et les pointes, de l'environnement (gaz), de differents traitements ou du temps. Les resultats obtenus avec cet instrument montrent que plus de 50% des micropointes sont actives et que la deviation de l'emissivite est largement imputable aux dispersions geometriques des emetteurs. Un modele d'analyse statistique semi-empirique a ete developpe pour correler ces resultats experimentaux avec les simulations et les observations afm de la dispersion des parametres geometriques des pointes. Mots cles : emission par effet de champ, cathodes a micropointes, simulations de micropointes, optique electrostatique, instrumentation, feds (field emission displays), mesures topographiques afm

Photovoltaic in the Czech Republic has gone through significant development during last few years. The thesis describes physical principle of converting solar energy into electrical energy using photovoltaic cells. Photovoltaic power plant is a set of technologic components connected together to utilize solar energy and convert it into electric energy that could be distributed to electric power network. Review of the photovoltaic development in the Czech Republic and the list of the biggest operational photovoltaic power plants present important data for assessment of the current status of photovoltaic technology in the Czech Republic. Chapter operations and maintenance of photovoltaic power plants summarizes the most common causes of failures and presents diagnostic tools for service requests. Due to legislative changes, hybrid photovoltaic power plants construction has been prioritized as it is economically more efficient now. Construction of new hybrid photovoltaic power plant was assessed analytically using SWOT analysis that evaluates strong and weak sides of the projects in comparison with opportunities and threats of construction. After evaluation of obtained data the next steps of the hybrid photovoltaic power plant’s construction plan are proposed. The first part of hybrid photovoltaic power plant design contains PVGIS program's data evaluation, which provides sunlight intensity information for specified area. Obtained data were used in the second part of the design to determine proper components selection for family house hybrid photovoltaic power plant. Finally the economic view of the design and return of investments were assessed.

In der vorliegenden Arbeit wird erstmals das QQDS-Magnetspektrometer für die höchstauflösende Ionenstrahlanalytik leichter Elemente am Helmholtz-Zentrum Dresden-Rossendorf umfassend vorgestellt. Zusätzlich werden sowohl alle auf die Analytik Einfluss nehmenden Parameter untersucht als auch Methoden und Modelle vorgestellt, wie deren Einfluss vermieden oder rechnerisch kompensiert werden kann. Die Schwerpunkte dieser Arbeit gliedern sich in fünf Bereiche. Der Erste ist der Aufbau und die Inbetriebnahme des QQDS-Magnetspektrometers, der zugehörige Streukammer mit allen Peripheriegeräten und des eigens für die höchstauflösende elastische Rückstoßanalyse entwickelten Detektors. Sowohl das umgebaute Spektrometer als auch der im Rahmen dieser Arbeit gebaute Detektor wurden speziell an experimentelle Bedingungen für die höchstauflösende Ionenstrahlanalytik leichter Elemente angepasst und erstmalig auf einen routinemäßigen Einsatz hin getestet. Der Detektor besteht aus zwei Komponenten. Zum einen befindet sich am hinteren Ende des Detektors eine Bragg-Ionisationskammer, die zur Teilchenidentifikation genutzt wird. Zum anderen dient ein Proportionalzähler, der eine Hochwiderstandsanode besitzt und direkt hinter dem Eintrittsfenster montiert ist, zur Teilchenpositionsbestimmung im Detektor. Die folgenden zwei Schwerpunkte beinhalten grundlegende Untersuchungen zur Ionen-Festkörper-Wechselwirkung. Durch die Verwendung eines Magnetspektrometers ist die Messung der Ladungszustandsverteilung der herausgestreuten Teilchen direkt nach einem binären Stoß sowohl möglich als auch für die Analyse notwendig. Aus diesem Grund werden zum einen die Ladungszustände gemessen und zum anderen mit existierenden Modellen verglichen. Außerdem wird ein eigens entwickeltes Modell vorgestellt und erstmals im Rahmen dieser Arbeit angewendet, welches den ladungszustandsabhängigen Energieverlust bei der Tiefenprofilierung berücksichtigt. Es wird gezeigt, dass ohne die Anwendung dieses Modells die Tiefenprofile nicht mit den quantitativen Messungen mittels konventioneller Ionenstrahlanalytikmethoden und mit der Dickenmessung mittels Transmissionselektronenmikroskopie übereinstimmen, und damit falsche Werte liefern würden. Der zweite für die Thematik wesentliche Aspekt der Ionen-Festkörper-Wechselwirkung, sind die Probenschäden und -modifikationen, die während einer Schwerionen-bestrahlung auftreten. Dabei wird gezeigt, dass bei den hier verwendeten Energien sowohl elektronisches Sputtern als auch elektronisch verursachtes Grenzflächendurchmischen eintreten. Das elektronische Sputtern kann durch geeignete Strahlparameter für die meisten Proben ausreichend minimiert werden. Dagegen ist der Einfluss der Grenzflächendurchmischung meist signifikant, so dass dieser analysiert und in der Auswertung berücksichtigt werden muss. Schlussfolgernd aus diesen Untersuchungen ergibt sich für die höchstauflösende Ionenstrahlanalytik leichter Elemente am Rossendorfer 5-MV Tandembeschleuniger, dass die geeignetsten Primärionen Chlor mit einer Energie von 20 MeV sind. In Einzelfällen, wie zum Beispiel der Analyse von Bor, muss die Energie jedoch auf 6,5 MeV reduziert werden, um das elektronische Sputtern bei der notwendigen Fluenz unterhalb der Nachweisgrenze zu halten. Der vierte Schwerpunkt ist die Untersuchung von sowohl qualitativen als auch quantitativen Einflüssen bestimmter Probeneigenschaften, wie beispielsweise Oberflächenrauheit, auf die Form des gemessenen Energiespektrums beziehungsweise auf das analysierte Tiefenprofil. Die Kenntnis der Rauheit einer Probe an der Oberfläche und an den Grenzflächen ist für die Analytik unabdingbar. Als Resultat der genannten Betrachtungen werden die Einflüsse von Probeneigenschaften und Ionen-Festkörper-Wechselwirkungen auf die Energie- beziehungsweise Tiefenauflösung des Gesamtsystems beschrieben, berechnet und mit der konventionellen Ionenstrahlanalytik verglichen. Die Möglichkeiten der höchstauflösenden Ionenstrahlanalytik werden zudem mit den von anderen Gruppen veröffentlichten Komplementärmethoden gegenübergestellt. Der fünfte und letzte Schwerpunkt ist die Analytik leichter Elemente in ultradünnen Schichten unter Berücksichtigung aller in dieser Arbeit vorgestellten Modelle, wie die Reduzierung des Einflusses von Strahlschäden oder die Quantifizierung der Elemente im dynamischen Ladungszustandsnichtgleichgewicht. Es wird die Tiefenprofilierung von Mehrschichtsystemen, bestehend aus SiO2-Si3N4Ox-SiO2 auf Silizium, von Ultra-Shallow-Junction Bor-Implantationsprofilen und von ultradünnen Oxidschichten, wie zum Beispiel High-k-Materialien, demonstriert
In this thesis the QQDS magnetic spectrometer that is used for high resolution ion beam analysis (IBA) of light elements at the Helmholtz-Zentrum Dresden-Rossendorf is presented for the first time. In addition all parameters are investigated that influence the analysis. Methods and models are presented with which the effects can be minimised or calculated. There are five focal points of this thesis. The first point is the construction and commissioning of the QQDS magnetic spectrometer, the corresponding scattering chamber with all the peripherals and the detector, which is specially developed for high resolution elastic recoil detection. Both the reconstructed spectrometer and the detector were adapted to the specific experimental conditions needed for high-resolution Ion beam analysis of light elements and tested for routine practice. The detector consists of two compo-nents. At the back end of the detector a Bragg ionization chamber is mounted, which is used for the particle identification. At the front end, directly behind the entrance window a proportional counter is mounted. This proportional counter includes a high-resistance anode. Thus, the position of the particles is determined in the detector. The following two points concern fundamental studies of ion-solid interaction. By using a magnetic spectrometer the charge state distribution of the particles scattered from the sample after a binary collision is both possible and necessary for the analysis. For this reason the charge states are measured and compared with existing models. In addition, a model is developed that takes into account the charge state dependent energy loss. It is shown that without the application of this model the depth profiles do not correspond with the quantitative measurements by conventional IBA methods and with the thickness obtained by transmission electron microscopy. The second fundamental ion-solid interaction is the damage and the modification of the sample that occurs during heavy ion irradiation. It is shown that the used energies occur both electronic sputtering and electronically induced interface mixing. Electronic sputtering is minimised by using optimised beam parameters. For most samples the effect is below the detection limit for a fluence sufficient for the analysis. However, the influence of interface mixing is so strong that it has to be included in the analysis of the layers of the depth profiles. It is concluded from these studies that at the Rossendorf 5 MV tandem accelerator chlorine ions with an energy of 20 MeV deliver the best results. In some cases, such as the analysis of boron, the energy must be reduced to 6.5 MeV in order to retain the electronic sputtering below the detection limit. The fourth focus is the study of the influence of specific sample properties, such as surface roughness, on the shape of a measured energy spectra and respectively on the analysed depth profile. It is shown that knowledge of the roughness of a sample at the surface and at the interfaces for the analysis is needed. In addition, the contribution parameters limiting the depth resolution are calculated and compared with the conventional ion beam analysis. Finally, a comparison is made between the high-resolution ion beam analysis and complementary methods published by other research groups. The fifth and last focus is the analysis of light elements in ultra thin layers. All models presented in this thesis to reduce the influence of beam damage are taken into account. The dynamic non-equilibrium charge state is also included for the quantification of elements. Depth profiling of multilayer systems is demonstrated for systems consisting of SiO2-Si3N4Ox-SiO2 on silicon, boron implantation profiles for ultra shallow junctions and ultra thin oxide layers, such as used as high-k materials

In highly competitive industries, which is the case of MGM, different players dispute every bit of market share available. The low switching costs for consumers make hotel and casino operators fight for the attention of potential visitors. Everyone wants the spotlight, but reality is, it is equally important for companies to focus on how that revenue translates into cash. In this context, MGM is currently in the middle of MGM2020 –an efficiency enhancement program focused on cost reduction and digitization. In this paper, we analyze the financial impact of meeting or failing the targets on the valuation of the company.

The aim of the study is to explore the specifics of strategic planning in non-profit organizations, their experiences with planning and, on the basis of their experiences, present practical recommendations. The method chosen for collecting information were interviews with selected staff of organizations that are doing strategic planning. Qualitative research has been used for when evaluating the interviews. The study focuses on basic terminology and explanation of single terms. It shows various stages of planning, the process itself, and is complemented by practical examples. The text includes a case study of an organization that is using strategic planning. Essential part of the case study forms the key drivers for the decision to implement strategic planning. It works through the entire planning process beginning with the formation of working groups, the setting up of a vision, individual goals and different analyzes. Finally, the study presents the key strategic document the organization has created including detailed information on elaborated tasks, relevant timetables and a financial analysis.

碩士
國立政治大學
法學院碩士在職專班
104
The Trend of Globalization leads to the possibility of completely flowing tax base, but it inevitably results in the positive or negative conflict of tax jurisdiction under the principle of independent tax jurisdiction. The adoption of tax treaty is to tackle the positive conflict of tax jurisdiction; the negative conflict of tax jurisdiction, which causes the international issue of non-double taxation, results in not only loss of tax revenue, but also the impact on corporation’s reputation and fair competition. OECD proposes the action plan to tackle the issue of base erosion and profit shifting, and also identifies that the issue causing the failure of international tax regime and harmful tax competition should be tackled by international collaboration action plan to alleviate the pressure of responding to the tax issue as to tax evasion. The implement of treaty shopping conceals the economic substance of transactions, and undermines the principle of tax fairness and reciprocity among the contracting states. That induces the collaboration action between OECD and G20 to formulate consensus-based Action Plan 6, which includes Limitation on Benefits Article and Principal Purposes Test Article for inclusion in the OECD Model Income Tax Convention. Since Limitation on Benefits Article and Principal Purposes Test Article have their own advantages, one or both of two articles could be adopted to include in the OECD Model Income Tax Convention. Under the principle of pacta sunt servanda, Action Plan 6 will lead to the issue regarding to the priority application between tax treaty and domestic law. Action Plan 6 to tackle the issue of treaty shopping is required to develop non-binding abstract norms on participants, and give participants more flexible in the adoption of the international soft tax law. Under the condition every states pursuit their own absolute interests, the prisoner’s dilemma of game theory could provide the analysis on states’ implement of Action Plan 6. Action Plan 6 under the G20’s international political endorsement and the dialogue in Global Forum on Taxation leads to the disappearance of information barriers among states and the perception that the principle of independent tax jurisdiction should not be the barriers to implement Action Plan 6, and produces the consensus that implement of Action Plan 6 is the states’ best interests. The incentives of increase on tax revenue and the assistance to OECD non-member states is the best interests to implement Action Plan 6. The implement on Action Plan 6, some articles of which are too broad and subjective, would have the impact on international business transactions. Action Plan 6 to integrate the concepts of beneficiaries would lead to the uncertainty on the interaction between tax treaty and domestic law, and that will also increase the tax burden on taxpayers. Due to the barriers created by tax treaty network, Action Plan 6 causes the allocation of global tax revenue is more concentrated in developed states. OECD introduces the monitoring system into the implement of Action Plan 6, and that produces not only the effect of an opinio juris on customary international law, but also indirect expansion of G20’s influence on international tax issues as to cross-border transactions. Due to reflection on the influence of Action Plan 6, we should take the action to respond to the impact of implement on Action Plan 6, and Action Plan 6’s emphasis on economic substance can provide us with the legislative reference to anti-tax evasion clause.

Thesis name: Ice Hockey Players' Association strategic plan project Thesis aims: The main aim is to describe both external and internal environmental forces of Ice Hockey Players' Association and to design a complex strategic plan project for a specific time period 1.8.2012 - 31.7.2015. Methods: Supportive analytical methods SWOT and STEP were used as a descriptive analysis for identifying the initial situation of the organisation. Within the bounds of the descriptive analysis, focus group, and interview were used. Results: The outcome of this thesis is a complex project of Ice Hockey Players' Association strategic plan based on results of used analyses. Keywords: Players' association, Ice hockey, Strategic plan, SWOT analysis, STEP analysis, Non-profit organization.

Title: Business plan of the use potential of the sports venues for the Psychiatric Institution of Bohnice. Objective: The thesis presents a business plan concerning a commercial use of the sport venue in the Psychiatric Institution of Bohnice. The objective is to provide information needed to the institute management for managerial decision as to the commercial use of sports venues in order to increase the income from additional activities. The issue for the institution management remains whether or not this business plan is to be put in place within the framework of additional activities by Governmental non-for-profit organisation or a civic association, of which the Psychiatric Institution of Bohnice is the founder. Methods: The methods applied in the diploma thesis are as follows: descriptive, comparative, financial and the SWOT analysis, and interview and a survey. The descriptive analysis focuses on the description of the sports venues' current condition, the comparative analysis deals with their competitiveness, the financial analysis covers varied financial flows of the project, the SWOT analysis determines the topical strengths, weaknesses, opportunities and threats of the business plan. The use of an interview then fine-tunes the business plan as such. The survey is conducted to carry out...

Many top market capitalization companies are information technology (IT) firms, including Apple, Google, Microsoft, and Facebook, each of which is valued at more than $300 billion. Facebook is less than 10 years old and is one of the top 10 companies in the world in terms of market capitalization. However, technologies change rapidly; website revenue—which once grew at a brisk rate—has slowed down, while mobile technology growth is increasing and technology trends are shifting toward cloud hosting and big data analytics. IT companies that have increased their R&D spending remain leaders throughout periods of technology change. Companies such as Facebook and Google have doubled and tripled their profits, respectively over` the past decade. In this dynamic environment, analysts play a critical role in evaluating IT company financial statements and estimating company sales and earnings per share (EPS). This study examines how changes in R&D spending are related to analysts’ sales and earnings estimate revisions. An analysis of data over a 20-year period shows that analysts typically revise their sales estimates based on changes in a company’s R&D expenditures. The correlation between analyst earnings estimates and R&D expenditures, however, varies based on company size and industry within the IT sector. Analysts play a particularly important role in small companies, where the correlation between R&D and sales changes is not as high as in large companies. Analysts are thus critical to the functioning of capital markets in the IT sector.

As a social worker practising in long-term residential care for people living with dementia, I am alarmed by discourses in the media and health policy that construct persons living with dementia and their health care needs as a threatening “rising tide” or crisis. I am particularly concerned about the material effects such dominant discourses, and the values they uphold, might have on the collective provision of care and support for our elderly citizens in the present neoliberal economic and political context of health care. To better understand how dominant discourses about dementia work at this time when Canada’s population is aging and the number of persons living with dementia is anticipated to increase, I have rooted my thesis in poststructural methodology. My research method is a discourse analysis, which draws on Foucault’s archaeological and genealogical concepts, to examine two contemporary health policy documents related to dementia care – one national and one provincial. I also incorporate some poetic representation – or found poetry – to write up my findings. While deconstructing and disrupting taken for granted dominant crisis discourses on dementia in health policy, my research also makes space for alternative constructions to support discursive and health policy possibilities in solidarity with persons living with dementia so that they may thrive.
Graduate
0452
0680
0351
macsuz@shaw.ca

In der vorliegenden Arbeit wird erstmals das QQDS-Magnetspektrometer für die höchstauflösende Ionenstrahlanalytik leichter Elemente am Helmholtz-Zentrum Dresden-Rossendorf umfassend vorgestellt. Zusätzlich werden sowohl alle auf die Analytik Einfluss nehmenden Parameter untersucht als auch Methoden und Modelle vorgestellt, wie deren Einfluss vermieden oder rechnerisch kompensiert werden kann. Die Schwerpunkte dieser Arbeit gliedern sich in fünf Bereiche. Der Erste ist der Aufbau und die Inbetriebnahme des QQDS-Magnetspektrometers, der zugehörige Streukammer mit allen Peripheriegeräten und des eigens für die höchstauflösende elastische Rückstoßanalyse entwickelten Detektors. Sowohl das umgebaute Spektrometer als auch der im Rahmen dieser Arbeit gebaute Detektor wurden speziell an experimentelle Bedingungen für die höchstauflösende Ionenstrahlanalytik leichter Elemente angepasst und erstmalig auf einen routinemäßigen Einsatz hin getestet. Der Detektor besteht aus zwei Komponenten. Zum einen befindet sich am hinteren Ende des Detektors eine Bragg-Ionisationskammer, die zur Teilchenidentifikation genutzt wird. Zum anderen dient ein Proportionalzähler, der eine Hochwiderstandsanode besitzt und direkt hinter dem Eintrittsfenster montiert ist, zur Teilchenpositionsbestimmung im Detektor. Die folgenden zwei Schwerpunkte beinhalten grundlegende Untersuchungen zur Ionen-Festkörper-Wechselwirkung. Durch die Verwendung eines Magnetspektrometers ist die Messung der Ladungszustandsverteilung der herausgestreuten Teilchen direkt nach einem binären Stoß sowohl möglich als auch für die Analyse notwendig. Aus diesem Grund werden zum einen die Ladungszustände gemessen und zum anderen mit existierenden Modellen verglichen. Außerdem wird ein eigens entwickeltes Modell vorgestellt und erstmals im Rahmen dieser Arbeit angewendet, welches den ladungszustandsabhängigen Energieverlust bei der Tiefenprofilierung berücksichtigt. Es wird gezeigt, dass ohne die Anwendung dieses Modells die Tiefenprofile nicht mit den quantitativen Messungen mittels konventioneller Ionenstrahlanalytikmethoden und mit der Dickenmessung mittels Transmissionselektronenmikroskopie übereinstimmen, und damit falsche Werte liefern würden. Der zweite für die Thematik wesentliche Aspekt der Ionen-Festkörper-Wechselwirkung, sind die Probenschäden und -modifikationen, die während einer Schwerionen-bestrahlung auftreten. Dabei wird gezeigt, dass bei den hier verwendeten Energien sowohl elektronisches Sputtern als auch elektronisch verursachtes Grenzflächendurchmischen eintreten. Das elektronische Sputtern kann durch geeignete Strahlparameter für die meisten Proben ausreichend minimiert werden. Dagegen ist der Einfluss der Grenzflächendurchmischung meist signifikant, so dass dieser analysiert und in der Auswertung berücksichtigt werden muss. Schlussfolgernd aus diesen Untersuchungen ergibt sich für die höchstauflösende Ionenstrahlanalytik leichter Elemente am Rossendorfer 5-MV Tandembeschleuniger, dass die geeignetsten Primärionen Chlor mit einer Energie von 20 MeV sind. In Einzelfällen, wie zum Beispiel der Analyse von Bor, muss die Energie jedoch auf 6,5 MeV reduziert werden, um das elektronische Sputtern bei der notwendigen Fluenz unterhalb der Nachweisgrenze zu halten. Der vierte Schwerpunkt ist die Untersuchung von sowohl qualitativen als auch quantitativen Einflüssen bestimmter Probeneigenschaften, wie beispielsweise Oberflächenrauheit, auf die Form des gemessenen Energiespektrums beziehungsweise auf das analysierte Tiefenprofil. Die Kenntnis der Rauheit einer Probe an der Oberfläche und an den Grenzflächen ist für die Analytik unabdingbar. Als Resultat der genannten Betrachtungen werden die Einflüsse von Probeneigenschaften und Ionen-Festkörper-Wechselwirkungen auf die Energie- beziehungsweise Tiefenauflösung des Gesamtsystems beschrieben, berechnet und mit der konventionellen Ionenstrahlanalytik verglichen. Die Möglichkeiten der höchstauflösenden Ionenstrahlanalytik werden zudem mit den von anderen Gruppen veröffentlichten Komplementärmethoden gegenübergestellt. Der fünfte und letzte Schwerpunkt ist die Analytik leichter Elemente in ultradünnen Schichten unter Berücksichtigung aller in dieser Arbeit vorgestellten Modelle, wie die Reduzierung des Einflusses von Strahlschäden oder die Quantifizierung der Elemente im dynamischen Ladungszustandsnichtgleichgewicht. Es wird die Tiefenprofilierung von Mehrschichtsystemen, bestehend aus SiO2-Si3N4Ox-SiO2 auf Silizium, von Ultra-Shallow-Junction Bor-Implantationsprofilen und von ultradünnen Oxidschichten, wie zum Beispiel High-k-Materialien, demonstriert.
In this thesis the QQDS magnetic spectrometer that is used for high resolution ion beam analysis (IBA) of light elements at the Helmholtz-Zentrum Dresden-Rossendorf is presented for the first time. In addition all parameters are investigated that influence the analysis. Methods and models are presented with which the effects can be minimised or calculated. There are five focal points of this thesis. The first point is the construction and commissioning of the QQDS magnetic spectrometer, the corresponding scattering chamber with all the peripherals and the detector, which is specially developed for high resolution elastic recoil detection. Both the reconstructed spectrometer and the detector were adapted to the specific experimental conditions needed for high-resolution Ion beam analysis of light elements and tested for routine practice. The detector consists of two compo-nents. At the back end of the detector a Bragg ionization chamber is mounted, which is used for the particle identification. At the front end, directly behind the entrance window a proportional counter is mounted. This proportional counter includes a high-resistance anode. Thus, the position of the particles is determined in the detector. The following two points concern fundamental studies of ion-solid interaction. By using a magnetic spectrometer the charge state distribution of the particles scattered from the sample after a binary collision is both possible and necessary for the analysis. For this reason the charge states are measured and compared with existing models. In addition, a model is developed that takes into account the charge state dependent energy loss. It is shown that without the application of this model the depth profiles do not correspond with the quantitative measurements by conventional IBA methods and with the thickness obtained by transmission electron microscopy. The second fundamental ion-solid interaction is the damage and the modification of the sample that occurs during heavy ion irradiation. It is shown that the used energies occur both electronic sputtering and electronically induced interface mixing. Electronic sputtering is minimised by using optimised beam parameters. For most samples the effect is below the detection limit for a fluence sufficient for the analysis. However, the influence of interface mixing is so strong that it has to be included in the analysis of the layers of the depth profiles. It is concluded from these studies that at the Rossendorf 5 MV tandem accelerator chlorine ions with an energy of 20 MeV deliver the best results. In some cases, such as the analysis of boron, the energy must be reduced to 6.5 MeV in order to retain the electronic sputtering below the detection limit. The fourth focus is the study of the influence of specific sample properties, such as surface roughness, on the shape of a measured energy spectra and respectively on the analysed depth profile. It is shown that knowledge of the roughness of a sample at the surface and at the interfaces for the analysis is needed. In addition, the contribution parameters limiting the depth resolution are calculated and compared with the conventional ion beam analysis. Finally, a comparison is made between the high-resolution ion beam analysis and complementary methods published by other research groups. The fifth and last focus is the analysis of light elements in ultra thin layers. All models presented in this thesis to reduce the influence of beam damage are taken into account. The dynamic non-equilibrium charge state is also included for the quantification of elements. Depth profiling of multilayer systems is demonstrated for systems consisting of SiO2-Si3N4Ox-SiO2 on silicon, boron implantation profiles for ultra shallow junctions and ultra thin oxide layers, such as used as high-k materials.