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Dissertations / Theses on the topic 'Expense method'
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Persson, Ulrika, and Anna Svensson. "TO EXPENSE OR NOT TO EXPENSE - HOW DOES IT MATTER? : A Qualitative Study Concering R&D and Credit Granting." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-18599.
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This study concerns the implications of the discretion in the cut-off point in the accounting method for research and development. Our research problem targets the issues to reduce the existing research gap:
- - "Does the choice of accounting method for research and development matter when a creditor evaluates a company for a credit granting decision?"
- - "How does the accounting method for research and development matter in a credit granting decision?"
Our study aims to answer these questions by investigating and analyzing the credit granting assessment and by interviewing creditors at the major banks in Sweden. Fictitious case scenarios provide in-depth information about how the accounting methods matter for a credit granting decision.
We develop this study by gathering existing material regarding accounting standards, the accounting method and the credit granting assessment. Previous studies about credit granting and the accounting methods supplement the theoretical material.
The approach to this study is a hermeneutic approach that tries to grasp the entire picture of the respondents' opinion about the accounting methods. To gain detailed and extensive information from the respondents, we use a qualitative research with semi-structured interviews. The research sample consists of experienced creditors at the largest banks in Sweden. This is to ensure relevant and informative answers on our questions. We utilise the four case scenarios to encourage the respondents to elaborate upon the accounting methods for R&D. This provides detailed knowledge about how the accounting methods matter for a credit granting decision.
The respondent states that abnormal values in the R&D account are suspicious and that investigation and adjustments of these values occurs if necessary. From this summarised statement, we draw the conclusion that the accounting methods for R&D matter in a credit granting decision. However, we also establish that other factors are more influential on the decision. Furthermore, we find that the creditors examine the content of the R&D account because the methods and its content have different impact on the financial statements. The expense method indicates a negative impact on the credit granting decision if the company cannot carry the costs, while the recognition method gives an appearance of stronger financial statements. However, the recognition method also gives rise to suspicions if the company relies on previous achievements. We conclude that depending on the amount of R&D both methods can be perceived as an advantage and a disadvantage for a credit granting decision, however, our main finding suggests that a revaluation of the abnormal values in the R&D account occurs.
From the support of our findings, we believe that our research has accomplished the objective of the study and we therefore believe that we have contributed to the existing knowledge in the subject.
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Jedličková, Kateřina. "Vývoj obvyklé ceny u rodinných domů v lokalitě Tišnovsko v určitém časovém období." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241274.
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The thesis aims to find out normal price of detached house in the area in Tišnovko, it maps current market situation with detached house in this location too. Next tasks are to detection of the expense price of detached houses of valid prescription and detection of informative price of comparative method of price regulation. The sub – task is determination of prices of detached houses with method of direct comparison with market valuotion.
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Licková, Věra. "Analýza vybraných vlivů na výši obvyklé ceny rodinných domů ve Šlapanicích." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233092.
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The thesis presents the analysis of selected influences on houses valuation in Šlapanice, including the report on present state of the real estate market in the above mentioned locality. It involves expense method, comparative methods – both based on regulations and not, to find out the value of five family houses in Šlapanice. The work also considers the impact which the locality with its territorial plan has on real estate valuation. In the light of the acquired information the real estate prices are compared considering significant changes in territorial plan to join neighbouring cadastral area of Brno city.
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Černý, Michal. "Porovnání cen bytového domu v k.ú. Bučovice stanovených dle platných oceňovacích předpisů." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232506.
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Diploma thesis introduces two different options for property valuation. With an emphasis on the different ownership of the apartment building. In the first case, the building seen as a whole and used the combination of yield and cost method of valuation. In the second case, a building is divided into individual residential units and valued method of comparison. Both methods are conducted in accordance with Decree No. 3 / 2008 digest Implement certain provisions of Act No. 151/1997 digest., Valuation of property and amending certain laws, as amended (Decree valuation), as follows of the changes made by Decree No. 456/2008 digest. and No. 460/2009 digest. In conclusion, the following derived values were compared and evaluated.
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Vokounová, Martina. "Účetní, finanční a daňové aspekty leasingu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11739.
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This thesis deals with leasing as one of the methods of making investments. You can find in it the conditions for inclusion rent in tax expenses and accounting method for the lessor and the tenant. Of course there is mentioned the development of leasing, not only for tax purposes. The last part of the thesis is devoted to compare leasing with other forms of acquisition of investments, which is related to the practical example.
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Braimah, Nuhu. "An investigation into the use of construction delay and disruption analysis methodologies." Thesis, University of Wolverhampton, 2008. http://hdl.handle.net/2436/38824.
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Delay and disruption (DD) to contractors’ progress, often resulting in time and cost overruns, are a major source of claims and disputes in the construction industry. At the heart of the matter in dispute is often the question of the extent of each contracting party’s responsibility for the delayed project completion and extra cost incurred. Various methodologies have been developed over the years as aids to answering this question. Whilst much has been written about DD, there is limited information on the extent of use of these methodologies in practice. The research reported in this thesis was initiated to investigate these issues in the UK, towards developing a framework for improving DD analysis. The methodology adopted in undertaking this research was the mixed method approach involving first, a detailed review of the relevant literature, followed by an industry-wide survey on the use of these methodologies and associated problems. Following this, interviews were conducted to investigate the identified problems in more depth. The data collected were analysed, with the aid of SPSS and Excel, using a variety of statistical methods including descriptive statistics analysis, relative index analysis, Kendall’s concordance and factor analysis. The key finding was that DD analysis methodologies reported in the literature as having major weaknesses are the most widely used in practice mainly due to deficiencies in programming and record keeping practice. To facilitate the use of more reliable methodologies, which ensure more successful claims resolution with fewer chances of disputes, a framework has been developed comprising of: (i) best practice recommendations for promoting better record-keeping and programming practice and; (ii) a model for assisting analysts in their selection of appropriate delay analysis methodology for any claims situation. This model was validated by means of experts’ review via a survey and the findings obtained suggest that the model is valuable and suitable for use in practice. Finally, areas for further research were identified.
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Bečvářová, Hedvika. "Srovnání vybraných způsobů ocenění pro nemovitost typu byt v lokalitě Písek a okolí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232631.
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This master´s thesis is focused on the comparison of selected methods that the use for evaluation real property type flat. Thesis defines the basic notions connected with valuation and describes the methods of valuation. Valuated flats are situated in Písek and surrounding. Work includes description given to areas and maps local situation in the marketplace with flat unit. Flats were selected with different layout.
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Koullias, Stefanos. "Methodology for global optimization of computationally expensive design problems." Diss., Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/49085.
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The design of unconventional aircraft requires early use of high-fidelity physics-based tools to search the unfamiliar design space for optimum designs. Current methods for incorporating high-fidelity tools into early design phases for the purpose of reducing uncertainty are inadequate due to the severely restricted budgets that are common in early design as well as the unfamiliar design space of advanced aircraft. This motivates the need for a robust and efficient global optimization algorithm.
This research presents a novel surrogate model-based global optimization algorithm to efficiently search challenging design spaces for optimum designs. The algorithm searches the design space by constructing a fully Bayesian Gaussian process model through a set of observations and then using the model to make new observations in promising areas where the global minimum is likely to occur. The algorithm is incorporated into a methodology that reduces failed cases, infeasible designs, and provides large reductions in the objective function values of design problems.
Results on four sets of algebraic test problems are presented and the methodology is applied to an airfoil section design problem and a conceptual aircraft design problem. The method is shown to solve more nonlinearly constrained algebraic test problems than state-of-the-art algorithms and obtains the largest reduction in the takeoff gross weight of a notional 70-passenger regional jet versus competing design methods.
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Isaacs, Amitay Engineering & Information Technology Australian Defence Force Academy UNSW. "Development of optimization methods to solve computationally expensive problems." Awarded by:University of New South Wales - Australian Defence Force Academy. Engineering & Information Technology, 2009. http://handle.unsw.edu.au/1959.4/43758.
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Evolutionary algorithms (EAs) are population based heuristic optimization methods used to solve single and multi-objective optimization problems. They can simultaneously search multiple regions to find global optimum solutions. As EAs do not require gradient information for the search, they can be applied to optimization problems involving functions of real, integer, or discrete variables. One of the drawbacks of EAs is that they require evaluations of numerous candidate solutions for convergence. Most real life engineering design optimization problems involve highly nonlinear objective and constraint functions arising out of computationally expensive simulations. For such problems, the computation cost of optimization using EAs can become quite prohibitive. This has stimulated the research into improving the efficiency of EAs reported herein. In this thesis, two major improvements are suggested for EAs. The first improvement is the use of spatial surrogate models to replace the expensive simulations for the evaluation of candidate solutions, and other is a novel constraint handling technique. These modifications to EAs are tested on a number of numerical benchmarks and engineering examples using a fixed number of evaluations and the results are compared with basic EA. addition, the spatial surrogates are used in the truss design application. A generic framework for using spatial surrogate modeling, is proposed. Multiple types of surrogate models are used for better approximation performance and a prediction accuracy based validation is used to ensure that the approximations do not misguide the evolutionary search. Two EAs are proposed using spatial surrogate models for evaluation and evolution. For numerical benchmarks, the spatial surrogate assisted EAs obtain significantly better (even orders of magnitude better) results than EA and on an average 5-20% improvements in the objective value are observed for engineering examples. Most EAs use constraint handling schemes that prefer feasible solutions over infeasible solutions. In the proposed infeasibility driven evolutionary algorithm (IDEA), a few infeasible solutions are maintained in the population to augment the evolutionary search through the infeasible regions along with the feasible regions to accelerate convergence. The studies on single and multi-objective test problems demonstrate the faster convergence of IDEA over EA. In addition, the infeasible solutions in the population can be used for trade-off studies. Finally, discrete structures optimization (DSO) algorithm is proposed for sizing and topology optimization of trusses. In DSO, topology optimization and sizing optimization are separated to speed up the search for the optimum design. The optimum topology is identified using strain energy based material removal procedure. The topology optimization process correctly identifies the optimum topology for 2-D and 3-D trusses using less than 200 function evaluations. The sizing optimization is performed later to find the optimum cross-sectional areas of structural elements. In surrogate assisted DSO (SDSO), spatial surrogates are used to accelerate the sizing optimization. The truss designs obtained using SDSO are very close (within 7% of the weight) to the best reported in the literature using only a fraction of the function evaluations (less than 7%).
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Gong, Zitong. "Calibration of expensive computer models using engineering reliability methods." Thesis, University of Liverpool, 2018. http://livrepository.liverpool.ac.uk/3028587/.
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The prediction ability of complex computer models (also known as simulators) relies on how well they are calibrated to experimental data. History Matching (HM) is a form of model calibration for computationally expensive models. HM sequentially cuts down the input space to find the fitting input domain that provides a reasonable match between model output and experimental data. A considerable number of simulator runs are required for typical model calibration. Hence, HM involves Bayesian emulation to reduce the cost of running the original model. Despite this, the generation of samples from the reduced domain at every iteration has remained an open and complex problem: current research has shown that the fitting input domain can be disconnected, with nontrivial topology, or be orders of magnitude smaller than the original input space. Analogous to a failure set in the context of engineering reliability analysis, this work proposes to use Subset Simulation - a widely used technique in engineering reliability computations and rare event simulation - to generate samples on the reduced input domain. Unlike Direct Monte Carlo, Subset Simulation progressively decomposes a rare event, which has a very small probability of occurrence, into sequential less rare nested events. The original Subset Simulation uses a Modified Metropolis algorithm to generate the conditional samples that belong to intermediate less rare events. This work also considers different Markov Chain Monte Carlo algorithms and compares their performance in the context of expensive model calibration. Numerical examples are provided to show the potential of the embedded Subset Simulation sampling schemes for HM. The 'climb-cruise engine matching' illustrates that the proposed HM using Subset Simulation can be applied to realistic engineering problems. Considering further improvements of the proposed method, a classification method is used to ensure that the emulation on each disconnected region gets updated. Uncertainty quantification of expert-estimated correlation matrices helps to identify a mathematically valid (positive semi-definite) correlation matrix between resulting inputs and observations. Further research is required to explicitly address the model discrepancy as well as to take the correlation between model outputs into account.
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Berguin, Steven Henri. "A method for reducing dimensionality in large design problems with computationally expensive analyses." Diss., Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/53504.
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Strides in modern computational fluid dynamics and leaps in high-power computing have led to unprecedented capabilities for handling large aerodynamic problem. In particular, the emergence of adjoint design methods has been a break-through in the field of aerodynamic shape optimization. It enables expensive, high-dimensional optimization problems to be tackled efficiently using gradient-based methods in CFD; a task that was previously inconceivable. However, adjoint design methods are intended for gradient-based optimization; the curse of dimensionality is still very much alive when it comes to design space exploration, where gradient-free methods cannot be avoided. This research describes a novel approach for reducing dimensionality in large, computationally expensive design problems to a point where gradient-free methods become possible. This is done using an innovative application of Principal Component Analysis (PCA), where the latter is applied to the gradient distribution of the objective function; something that had not been done before. This yields a linear transformation that maps a high-dimensional problem onto an equivalent low-dimensional subspace. None of the original variables are discarded; they are simply linearly combined into a new set of variables that are fewer in number. The method is tested on a range of analytical functions, a two-dimensional staggered airfoil test problem and a three-dimensional Over-Wing Nacelle (OWN) integration problem. In all cases, the method performed as expected and was found to be cost effective, requiring only a relatively small number of samples to achieve large dimensionality reduction.
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Xie, Shangwei. "Methods to compare expensive stochastic optimization algorithms with application to road design." Thesis, University of British Columbia, 2017. http://hdl.handle.net/2429/62097.
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Analyzing test data of stochastic optimization algorithms under random restarts is challenging. The data needs to be resampled to estimate the behavior of the incumbent solution during the optimization process. The estimation error needs to be understood in order to make reasonable inference on the actual behavior of the incumbent solution. Comparing the performance of different algorithms based on proper interpretation of the estimator is also very important. We model the incumbent solution of the optimization problem over time as a stochastic process and design an estimator of it based on bootstrapping from test data. Some asymptotic properties of the estimator and its bias are shown. The estimator is then validated by an out-of-sample test. Three methods for comparing the performance of different algorithms based on the estimator are proposed and demonstrated with data from a road design optimization problem.Irving K. Barber School of Arts and Sciences (Okanagan)
Computer Science, Department of (Okanagan)
Graduate
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Fracasso, Paulo Thiago. "Redução de gastos com energia elétrica em sistemas de distribuição de água utilizando processos decisórios de Markov." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/3/3141/tde-29122014-164019/.
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Os sistemas de distribuição de água são parte fundamental de qualquer cidade e seus custos, principalmente com energia elétrica, constituem gastos significativos às companhias de saneamento. A operação ótima, em termos energético, pode proporcionar, além da otimização das despesas, reduções significativas de perda de água, prevenir intervenções corretivas na rede e aumentar a robustez do sistema de distribuição. Assim, esta tese apresenta a modelagem do problema de redução de gastos com energia elétrica em sistemas de distribuição de água utilizando Processos Decisórios de Markov cuja função de transição de estado está associada a incertezas decorrentes do modelo hidráulico, da curva de demanda, do truncamento do algoritmo de cálculo e da discretização das variáveis de estado. São apresentados três experimentos para verificar a modelagem proposta: a) com um sistema de distribuição simplificado e modelo hidráulico explícito; b) comparativo entre três diferentes técnicas utilizando simulador hidráulico; e c) comparativo entre um sistema real, com controle baseado em nível, e o mesmo sistema simulado, porém, utilizando controlador MDP. Os resultados dos experimentos demonstram que este sistema de controle é eficaz na redução das despesas com energia elétrica e aumento na robustez dos sistemas de distribuição de água. Além disso, também são respeitadas as restrições operacionais destes sistemas, garantindo a integridade das tubulações e eliminando a possibilidade de interrupções no fornecimento de água.Water distribution systems are the fundamental part of any city and their costs, mainly with energy, constitute a significant expenditure for water utility companies. The optimal operation, in energetic terms, can provide, in addition to optimization of expenditure, significant savings in water losses, prevent wear and tear and increase the distribution system soundness. Thus, this thesis presents the modeling of the problem of reducing energy expenses in water distribution systems using Markov Decision Processes whose state transition function is associated with uncertainty arising out of hydraulic model, demand curve, truncation in the calculation algorithm and the state variables discretization. Three experiments are presented to verify the proposed modeling: a) with a streamlined distribution system and explicit hydraulic model; b) comparing three different techniques using hydraulic simulator; and c) comparison between a real system, based on level control, and the same simulated system, however, using MDP controller. The experiment results demonstrate that this technique is effective to reduces electricity expenses and to increases the reliability of the system. Moreover, it respects system operational restrictions, to ensure minimizing the risk of pipe rupture and to avoid water outages.
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Sandstedt, Catrine. "Kvalitets- och kostnadsanalys för användningen av miljöcertifieringssystemet Miljöbyggnad samt en förstudie av livscykelanalyser för byggprocessen." Thesis, Uppsala universitet, Fasta tillståndets fysik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260358.
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The application of environmental assessment methods for buildings has increased significantly over the last few years. Approximately five years ago Riksbyggen decided to apply Miljöbyggnad Silver to the new construction of all their apartment buildings. Internally within the organisation, however, criticism that the system causes large design and construction costs has been lifted. The aim of this study was to investigate the magnitude of the design and construction expenses related to Miljöbyggnad and to find what improvements could be implemented to reduce costs and enforce the efficiency of the process. The second part of the study included a feasibility study regarding implementing Life Cycle Assessment, LCA, in the construction process. The purpose of including LCA would be to construct buildings with a reduced climate impact. There are convincing indications that LCA will become an increasingly important tool in the construction industry in the future. The project leaders working with Miljöbyggnad at Riksbyggen completed a questionnaire considering the expenses Miljöbyggnad Silver causes beyond Boverket’s Building Regulations,as well as determining the attitude regarding a possible implementation of Life Cycle Assessment. The results were subsequently discussed more qualitatively during follow-up meetings and additionally with other professionals in the industry. The project leaders' perception of the prevailing expenses associated with Miljöbyggnad Silver beyond the Boverket’s Building Regulations varied greatly, which was consistent with previous international studies. The total cost of the use of Miljöbyggnad was stated in the large range of 400.000 to 3.800.000 SEK, but when the most divergent estimates were excluded, a more limited range of 400.000 to 650.000 SEK was given. The project leaders estimated that the certification increased the project's total cost to an extent of 0.13 to 8%, but when excluding the most divergent estimates the interval was reduced to 0.13 to 2%. The project managers’ merged results emphasized that the most cost-bearing indicators were, with the most costly first, solar heat load, daylight, thermal climate summer, absence of hazardous substances and documentation of materials. The project leaders’ knowledge regarding LCA was limited. The main reason for their reluctance to implementation seemed to be the additional work and expense it could entail. In principle, all project leaders were of the opinion that LCA should be integrated in an early project stage prior to the procurement of a contractor.Tillämpningen av miljöcertifieringar för byggnader har de senaste åren ökat kraftigt i omfattning. Riksbyggen tillämpar sedan några år tillbaka Miljöbyggnad ambitionsnivå Silver för all nyproduktion av flerbostadshus. Internt inom organisationen har dock kritik framhållits avseende att systemet föranleder stora ökningar av investeringskostnaderna. Eftersom få studier beträffande eventuella merkostnader av miljöcertifieringssystem genomförts har det för Riksbyggen varit svårt att svara på kritiken. Syftet med studien var följaktligen att utreda investeringskostnadernas omfattning samt vilka förbättringsåtgärder som skulle kunna vidtas för att reducera kostnaderna och parallellt stärka certifieringens ändamålsenlighet. Den andra delen av studien inbegriper en förstudie avseende en eventuell implementation av livscykelanalys, LCA, för byggprocessen. Mycket tyder på att LCA kommer att användas allt mer inom byggindustrin framöver för att uppföra byggnader med en reducerad klimatpåverkan. Riksbyggens projektledare besvarade en enkätundersökning avseende de kostnader Miljöbyggnad Silver tillfogar utöver Boverkets byggregler, BBR, samt en undersökning avseende deras inställning till en eventuell implementation av livscykelanalyser. Enkätundersökningen kompletterades med uppföljningsmöten under vilka enkätresultaten diskuterades mer kvalitativt samt genom möten med andra professionellt yrkesverksamma. Projektledarnas perception av kostnaderna förenade med Miljöbyggnad Silver utöver BBR varierade kraftigt, vilket dock överensstämde med tidigare internationellt genomförda studier. Totalkostnaderna för certifieringen befann sig i ett intervall av 400–3800 tusen kronor, tkr, men då de mest avvikande uppskattningarna exkluderades begränsades kostnadsintervallet till 400–650 tkr. Projektledarna uppskattade att certifieringen innebar ett kostnadspåslag på projektets totalkostnad av 0,13 till 8 %, men då extremerna exkluderades begränsades intervallet till 0,13–2 %. Projektledarnas sammanslagna resultat indikerade att de mest kostnadsdrivande indikatorerna var, med den mest kostnadsdrivande först; solvärmelast, dagsljusfaktor, termiskt klimat sommar, utfasning av farliga ämnen samt dokumentation av byggvaror. Projektledarnas kunskapsbild avseende LCA var relativt begränsad och de främsta betänkligheterna beträffande en implementering tycks vara den eventuella arbetsbelastning det skulle kunna medföra samt de kostnader det skulle driva. Den viktigaste frågan beträffande en LCA-implementering är hur Riksbyggen på bästa sätt integrerar livscykelperspektivet i verksamheten. Majoriteten av projektledarna var av åsikten att LCA vid en implementering bör integreras i ett tidigt projektstadium framför vid upphandling av entreprenör.
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Kurtdere, Ahmet Gokhan. "Efficient Solution Of Optimization Problems With Constraints And/or Cost Functions Expensive To Evaluate." Master's thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12611342/index.pdf.
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There are many optimization problems motivated by engineering applications, whose constraints and/or cost functions are computationally expensive to evaluate. What is more derivative information is usually not available or available at a considerable cost. For that reason, classical optimization methods, based on derivatives, are not applicable. This study presents a framework based on available methods in literature to overcome this important problem. First, a penalized model is constructed where the violation of the constraints are added to the cost function. The model is optimized with help of stochastic approximation algorithms until a point satisfying the constraints is obtained. Then, a sample point set satisfying the constraints is obtained by taking advantage of direct search algorithms based sampling strategies. In this context, two search direction estimation methods, convex hull based and estimated radius of curvature of the sample point set based methods can be applicable. Point set is used to create a barrier which imposes a large cost for points near to the boundary. The aim is to obtain convergence to local optima using the most promising direction with help of direct search methods. As regards to the evaluation of the cost function there are two directions to follow: a-) Gradient-based methods, b-) Non-gradient methods. In gradient-based methods, the gradient is approximated using the so-called stochastic approximation algorithms. In the latter case, direct search algorithms based sampling strategy is realized. This study is concluded by using all these ideas in the solution of complicated test problems where the cost and the constraint functions are costly to evaluate.
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Vaculová, Lucie. "Financování pořízení dlouhodobého majetku v podmínkách rizika a nejistoty." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-264890.
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Diploma thesis deals with the issue of choosing the right form of financing in the risk and uncertainty conditions - by bank loan or finance leasing. The leasing principle, contemporary condition of the Czech leasing market and the factors influencing the price of the financial leasing are reviewed at first. Then the attention is transfered to bank loans and their diversification. To finish the theorical data I´m featuring the methods of comparing both forms of financing and defining the risks. The aim of diploma thesis is choosing which of two forms of financing is preferable for the enterprise who wants to buy new goods vehicle for its business.
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Tsuboi, Masahito. "Thinking in water : Brain size evolution in Cichlidae and Syngnathidae." Doctoral thesis, Uppsala universitet, Zooekologi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-262216.
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Brain size varies greatly among vertebrates. It has been proposed that the diversity of brain size is produced and maintained through a balance of adaptations to different types and levels of cognitive ability and constraints for adaptive evolution. Phylogenetic comparative studies have made major contributions to our understanding of brain size evolution. However, previous studies have nearly exclusively focused on mammalian and avian taxa and almost no attempts have been made to investigate brain size evolution in ectothermic vertebrates. In my thesis, I studied brain size evolution in two groups of fish with extreme diversity in ecology, morphology and life history, Cichlidae and Syngnathidae. Using phylogenetic comparative methods, I investigated four key questions in vertebrate brain size evolution; cognitive adaptation, sexual selection, phenotypic integration and energetic constraints. I have demonstrated i) that phenotypic integration can link functionally unrelated traits, and this may constrain independent evolution of each part involved or promote concerted evolution of an integrated whole, ii) that brain-body static allometry constrains the direction of brain size evolution, even though the static-allometry showed ability to evolve, allowing evolution of relative brain size under allometric constraints, iii) that the energetic constraints of development and maintenance of brain tissue is an important factor in forming the diversity in brain size in cichlids and syngnathids, both at macroevolutionary and microevolutionary time scales, and iv) that adaptation for feeding and female mating competition may have played key roles in the adaptive evolution of brain size in pipefishes and seahorses. To conclude, my thesis shows the strong benefit of using fish as a model system to study brain size evolution with a phylogenetic comparative framework.
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Bednář, Ondřej. "Návrh údržbových prací pro malý dopravní letoun." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-231649.
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The aim of this thesis is to design maintenance work for a small transport aircraft. This thesis is focused on an overview of the activities, which are carried out in the maintenance of small transport aircraft with a capacity about fifty passengers. The first part of this thesis is conceived as a theoretical part and summarizes the activities used during maintenance - maintenance methods, a typical part failures, diagnostics, network analysis and equations for the calculating of the cost of maintenance. At the beginning are showed the basic characteristics of selected representatives of this category and regulatory requirements on them. The design of maintenance work is in the second half of the thesis. It includes the visualization of the database that could be used for the maintenance of aircraft and which could be subsequently evaluated. This is a general description of the maintenance work, which ca be performed during the pre-flight inspection, re-inspection for repeated flights, preliminary preparation and periodic maintenance.
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Čeňková, Lydie. "Analýza nejvyššího a nejlepšího využití objektu bývalé restaurace v Kroměříži." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233095.
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This diploma thesis deals with the analysis of the highest and best use of the property, which is practically applied to a specific example. The analysis is performed on the buildings of the former restaurant Slovan in Kroměříž that the currently unused. On logically probable recovery are performed four tests (legal admissibility, physical possibility, financial merits and maximum profitability), on the basis of which will be the highest and best use.
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Hiers, Christina. "Small Aviation Business Success Strategies for Profitability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2828.
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Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and company documents. Member checking was completed to strengthen creditability and trustworthiness. Based on the methodological triangulation of the data sources collected, 5 emergent themes were identified after completing the 5 stages of data analysis: buying or purchasing power, being customer focused, having the right employees, having the right equipment, and leadership. When small aviation business owners incorporate these themes into their business model, they may increase the prosperity of their companies, the employees, their families, the surrounding communities, and the local economy. The findings from the study may contribute to social change by providing insights and strategies for small aviation business leaders in reducing operating costs for profitability. The data from this study may contribute to the prosperity of the small aviation business leaders, their employees, their families, the surrounding community, the local airport, and the local economy. By reducing operating expenses, small aviation business leaders will have more money to invest in the local community and the economy.
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Novotný, Roman. "Návrh metod hodnocení ukazatelů efektivity civilních letišť." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-229907.
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Introductory part of this thesis concludes the development of air traffic, division of airports in the Czech Republic according to the Ministry of Transport, according to the Law on Civil Aviation and according to the Coding of the airports (Requirement L 14). The aim was to realize theoretical definition and division of output and economic indicators. After that comes choice of appropriate airports from the European Union. The choice has been made on the basis of the number of check-in passengers at the airport in Prague-Ruzyně. Eight most suitable airports have been chosen from all twenty-seven member countries of the EU. The following step is comparative analysis of these chosen airports on the basis of specified output and economic indicators for the years 2005-2009. The year 2010 has not been included, because the chosen airports did not complete their annual reports, balances and statements of profit and loss. From these sources the values for calculation of individual indicators have been chosen. These indicators have been shown in charts, evaluated by means of graphs in Excel Programme and further they have been characterized in words. The aim of the thesis was also the evaluation and comparison of output and economic indicators of effectiveness and after evaluation, proposal of methods of evaluations has followed.
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Smečková, Veronika. "Životní cyklus vybraného stavebního díla." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2017. http://www.nusl.cz/ntk/nusl-265324.
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In this thesis, the main objective is to determine the price of selected construction project during its life cycle and assess operational costs. As a selected object is a family town house built in 1982 as a building type okal. The theoretical part is devoted to professional concepts and detailed information regarding the lifecycle, durability, budget, and wear-related issues. The practical part includes an itemized budget and the actual award of a selected object by using the software on valuation. The resulting values of individual valuation methods are then compared and graphically displayed. Furthermore I judge the actual operating costs incurred during the period.
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Sychra, Jiří. "Zahájení podnikání v účetním kontextu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-77890.
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The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.
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Tsai, Hui-Yu, and 蔡慧玉. "Expense of Stock Bonuses, Different Pricing Methods and Investment Value of Electronic Stocks." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/46954056285030429742.
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碩士淡江大學
國際貿易學系國際企業學碩士班
95
Since 2006 American Financial Accounting Standard Board has required the employee stock options as operating expense, we are going to execute the expense of stock bonuses from 2008. This amendment of accounting principle will extremely influence the real income of employees, earnings of the listed companies and change the stocks'' valuation of investors. Thus, it would be a great impact on Taiwan’s electronic stocks’ price. Those companies are engaging in executing the stock bonuses. We utilize 2005 ten financial variables of Taiwan’s listed electronic companies to analyze the impact of expense of stock bonuses”. First, we examine the development of the employee’s stock bonus nowadays and discuss the influence of expense on earnings per share. Second, we use two different pricing methods, after stock dividend price and the closing price on the working day right before the stockholders’ meeting, to evaluate the damage to the profit (total earnings & EPS) of those firms. Then, we apply the step-wise regression to extract the dominant variables affecting the rate-of-return of electronic stocks, then to analyze whether the stock bonuses impose negative influence on rate-of-return. Finally, considering the expense of stock bonuses, we re-calculate the relevant variables and re-regress amended econometric model, then evaluate the difference between two models. After empirical study, we find once the expense of stock bonuses is implemented, the profit and rate-of-returns of those companies will all be extremely influenced, and the injury of “the closing price on the working day right before the stockholders’ meeting” as the accounting principle is more serious than “the after stock dividend price”. Furthermore, the result of the step-wise regression demonstrates that the EPS is the only significant and critical variable in both the public and over the counter markets when investors evaluate the value of investment in Taiwan’s electronic stocks. According to the analysis of amended model, some companies’ profits even reverse to net loss. For the public markets, the amended EPS with two different pricing methods is still regarded as the significant factor by investors. However, with regard to OTC market, we can’t find out the expense effect, then in the econometric amended the EPS is replaced by the both inventory per share and operating profit per share. Therefore, once the stock bonuses must be recorded as expense, the companies must properly execute the stock bonuses, in order to balance the employee welfare and equity of stockholders.
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Hellerstein, Joseph. "Optimization and execution techniques for queries with expensive methods." 1995. http://catalog.hathitrust.org/api/volumes/oclc/34156156.html.
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Thesis (Ph. D.)--University of Wisconsin--Madison, 1995.Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 126-132).
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Yu, Ping Huang, and 余秉璜. "An Efficient Search Method Based on Bloom Filter for Expensive Optimization Problems." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/06875417805242944850.
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HUANG, TZU-PING, and 黃梓萍. "A Study on Financing Methods and Estimating Expenses of Long-Term Care System in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/45rzmk.
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碩士國立高雄應用科技大學
財富與稅務管理系
105
After entering the aging society, Taiwan comes along with healthcare and other issues, leading to growing demand for Long-Term Care. In order to care for the demand of the elderly, the government passed Ten-Year Long-term Care Program in 2007 and planned to raise fund with social insurance in 2008. But after the party alternation in May 2016, the way of raising fund was changed to become tax system. This paper uses document analysis and secondary data analysis to collect long-term care policies from other countries and compare the ways of raising fund. By the data of statistical information network, based on the total expense of long-term care taking up the ratio of gross domestic product, we estimate the suitable model to raise the fund of long-term care. The research result shows that in the countries using tax system, the main finances of long-term care comes from the local government tax; on the other hand, in the countries using social insurance system, the finances of long-term care doesn’t entirely come from the social insurance, and also include national taxes. Adopting the tax system, our country must consider whether the finances are sufficient, difficulties of ensuring continuity of services, tax increases and other issues. The results of the estimate show that the low estimation model corresponds more with the beginning of the long-term care whose expenses are lower. After the demands rise, the middle estimated model corresponds more with the situation of our long-term care. When the long-term care system is roughly completed, it is expected that the rising rate of expenses will be slower. This study suggests increasing the Value-added Business Tax to make long-term care funds and to promote social insurance and change policies at an appropriate time, which can create more stable finances of long-term care.
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[Verfasser], Rungtiva Palangsuntikul. "Reducing the expense of electronic structure calculations for larger molecules : optimized auxiliary basis sets, and system-specifically reparametrized semiempirical methods / submitted by Rungtiva Palangsuntikul." 2005. http://d-nb.info/977248046/34.
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Hung, Chih-Wei, and 洪志偉. "After the Method of Bonus Expenses was Practicing, a Study on the Relationships among Incentive Systems, Job Performance, Job Satisfication and Organization Commitment." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/98010304852133356676.
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碩士國立臺灣師範大學
工業科技教育學系在職進修碩士班
97
The bonus expenses topic was being talked from the beginning; it has caused a lot of pros and cons. In the sight of enterprise management, keeping the same standard of profit-sharing and stock ownership will erode the profits and influence the financial report. Also the company concern of brain draining and influence the company's competitive by decreasing the standard of profit-sharing and stock ownership. After the method of bonus expenses was practicing this year, the enterprises were getting more cautious because of resource decrease. It has been a tendency to put enterprises’ resource on the key employee. This study was used survey research to explore the background of the target case, discussed difference motivation system of the enterprise group, and investigated the relation among R&D staff’s job performance, job satisfaction and organization commitment in two factories. Hoped to understand whether the R&D staff’s feeling in above-mentioned topics from difference incentive system caused the difference on cognition even behavior in two factories and influencing the operation of enterprises. The result of the study could be the consult of policy making by the enterprise manager.
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HANZLÍKOVÁ, Tereza. "Hodnocení přínosu z rekreačního využití okolí Orlické nádrže v souvislosti s jejím vyčištěním." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-173950.
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The aim of the thesis is to evaluate the recreational potential of the Orlik dam in the event of a cleanup. The subject of research is the evaluation of recreational use through economic methods for valuing environmental goods and in terms of human factors. Based on the analysis of data collected as part of the verification - if cleaning the Orlik dam will bring greater economic benefits.
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Кудро, А. С., and A. S. Кudro. "Финансовая политика по управлению затратами предприятия : магистерская диссертация." Master's thesis, 2019. http://hdl.handle.net/10995/78999.
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Final qualifying work (master's thesis) is devoted to the study of the costs of the enterprise for the production and sale of products in the conditions of modem market relations. The subject of the study are the economic relations arising in the process of cost management system as а result of their systematization based on the development of theoretical discussion, methodology and detailed analysis of the cost structure of а large Russian airline, identifying problems and developing ways to solve them. In conclusion, indicated recommendations for managing and optimizing the cost of production and sales of products.Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию затрат предприятия на производство и реализацию продукции в условиях современных рыночных отношений. Предметом исследования выступают экономические отношения, возникающие в процессе управления затратами. Целью данной магистерской диссертации является совершенствование системы управления затратами компании в результате их систематизации на основе развития теоретической дискуссии, методологии и детального анализа структуры затрат крупной российской авиакомпании, выявлении проблем и разработки путей их решения. В заключении обозначены рекомендации по управлению и оптимизации затрат на производство и реализацию продукции.
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WERTHEIMOVÁ, Marie. "Evidence zásob a její problematika ve vybrané obchodní společnosti s potravinářským zaměřením výroby." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51204.
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The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.
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Дубцова, В. Э., and V. Je Dubtsova. "Развитие теоретико-методических основ учета и анализа в сфере розничной торговли : магистерская диссертация." Master's thesis, 2019. http://hdl.handle.net/10995/75946.
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Управление организацией розничной торговли невозможно без постановки эффективной системы бухгалтерского учета, основанной на соблюдении правил ведения бухгалтерского учета, связанных с товарно-материальными операциями и установленных законодательными и нормативными актами. Особенности учета доходов и расходов в сфере розничной торговли, заключаются в применении кассового метода, что вызывает необходимость усиления контроля за движением денежных средств. Предложенные меры совершенствования учетной политики по мониторингу движения денежных средств и за финансовыми результатами с помощью онлайн-касс позволят повысить эффективность учетно-аналитической деятельности в области бухгалтерского и налогового учета. Проведен анализ значимости влияния внешних и внутренних факторов на стратегическое планирование торговых организаций, в результате которого выявлено, что наиболее существенное воздействие оказывает совокупность внешних факторов федерального и регионального уровня. На основании исследования предложен алгоритм оценки факторов внешней среды организации розничной торговли для целей стратегического планирования. Овладение современными методами и средствами стратегического анализа позволит вести эффективный торговый бизнес.Management of the organization of retail trade is impossible without the establishment of an effective accounting system based on compliance with the rules of accounting related to commodity and material operations and established by legislative and regulatory acts. Features of accounting for income and expenses in the retail sector, are the use of the cash method, which necessitates greater control over the movement of funds. The proposed measures to improve the accounting policy for monitoring cash flows and financial results with the help of online cash registers will improve the efficiency of accounting and analytical activities in the field of accounting and tax accounting. The analysis of the importance of the influence of external and internal factors on the strategic planning of trade organizations, which revealed that the most significant impact has a set of external factors at the Federal and regional levels. Based on the study, an algorithm for assessing the factors of the external environment of the retail trade organization for the purposes of strategic planning is proposed. Mastering modern methods and means of strategic analysis will allow you to conduct an effective trading business.