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The need for conservation action to be cost-effective is widely accepted, resulting in increased interest and effort to assess effectiveness. Assessing the financial and economic costs of conservation is equally important for assessing cost-effectiveness, yet their measurement and assessment are repeatedly identified as lacking. The healthcare sector, in contrast, has made substantial progress in identifying and including costs in decision-making. Here, we consider what conservation can learn from this experience. We present a three-step framework for identifying and recording the relevant economic costs and benefits of conservation interventions where the user (1) describes the costing context, (2) determines which types of cost and benefit to include, and (3) obtains values for these costs and benefits alongside metadata necessary for others to interpret the data. This framework is designed to help estimate economic costs but can also be used flexibly to record the direct costs of interventions (i.e., financial costs) and calculate financial and economic benefits. Although recording data on economic costs and benefits is deceptively complex, this framework facilitates improved recording, and indicates how collating this data could enhance the assessment of cost-effectiveness across conservation contexts using a range of decision-making tools. © 2022 The Authors. Conservation Science and Practice published by Wiley Periodicals LLC on behalf of Society for Conservation

The main goal of the paper is to consider the complex and interdisciplinary issue of sexual harassment as a phenomenon in the labour market, in economic terms, with regard to its effects on work and wages. The spatial scope covers Poland, with reference to China, the United Kingdom, Sweden and the US. The time range refers to the years 2007–2018. The hypothesis put forward in the article is as follows: sexual harassment in the workplace contributes to measurable financial costs, the reduction of which could make a real contribution to achieving a higher level of gross domestic product. First, the concept and forms of sexual harassment are outlined, as well as the impact this phenomenon has on the possibility of other types of economic discrimination occurring. The next section presents an analysis of the available results of public opinion surveys on the scope and economic impact of the researched phenomenon in Poland, China and the US. Finally, the deductive and inductive methods for measuring sexual harassment with regard to the UK, Sweden and the US are scrutinised, and attempts are made to estimate the cost of sexual harassment for Poland in 2018., Głównym celem artykułu jest próba rozważenia molestowania seksualnego jako złożonego i interdyscyplinarnego zjawiska występującego na rynku pracy w sferze pracy i płacy w ujęciu ekonomicznym. Zakres przestrzenny badań obejmuje Polskę z odniesieniem do Chin, Wielkiej Brytanii, Szwecji i USA. Zakres czasowy prowadzonych rozważań odnosi się do lat 2007–2018. Hipoteza przyjęta w opracowaniu brzmi następująco: molestowanie seksualne w miejscu pracy przyczynia się do powstawania mierzalnych kosztów o charakterze finansowym, których ograniczenie mogłoby realnie przyczynić się do osiągania wyższego poziomu produktu krajowego brutto. W artykule w pierwszej kolejności przedstawiono istotę i formy molestowania seksualnego oraz wpływu tego zjawiska na możliwość występowania innych rodzajów dyskryminacji ekonomicznej. Następnie dokonano analizy dostępnych wyników badań na temat zakresu, skutków ekonomicznych i determinant rozważanego zjawiska w Polsce, w Chinach i USA. Następnie przedstawiono metody dedukcyjne i indukcyjne pomiaru kosztów finansowych analizowanego zjawiska w Wielkiej Brytanii, Szwecji i USA, a także podjęto próbę oszacowania kosztów finansowych molestowania seksualnego dla Polski dla 2018 r.

It lack of resources financial carries to them merchants, administrators or owners of them units of business to take it decision of make use of the service of the debt, to get them and so to develop them operations of its business, of it contrary it not achievement of these resources would lead to generate aspects negative as: delays in them lines of production , it not availability of goods for the sale, the provision of a service of way incorrect, depending on the activity to is dedicated it company or unit of business, what to your time precludes or retards the growth expected and projected for the company in a line of time. In this sense is addresses the problem investigative, through a type of research qualitative supported in the theory of it Phenomenology, which allowed through them testimonies collected through it application of them interviews to depth know them aspects own that involve it takes of decision of make use of the service of debt that advances in its business them merchants that integrate it House of market of the city of Pamplona allowing to establish categories that help to explain key aspects of this phenomenon in terms of the achievement of the necessaryresources to develop their economic activity., La falta de recursos financieros lleva a los comerciantes, administradores o propietario de las unidades de negocio a tomar la decisión de hacer uso del servicio de la deuda, con el fin de conseguirlos y así poder desarrollar la operaciones de su negocio, de los contrario la no consecución de estos recursos llevaría a generar aspectos negativos como: retrasos en las líneas de producción, la no disponibilidad de mercancías para la venta, la prestación de un servicio de manera incorrecta, esto dependiendo de la actividad a que se dedica la empresa o unidad de negocio, lo que a su vez imposibilita o retarda el crecimiento esperado y proyectado para la empresa en una línea de tiempo. En este sentido se aborda el problema investigativo, a través de un tipo de investigación cualitativa apoyada en la teoría de la fenomenología, la cual permitió mediante los testimonios recolectados mediante la aplicación de las entrevistas a profundidad conocer los aspectos propios que involucran la toma de decisión de hacer uso del servicio de deuda que adelantan en su negocios los comerciantes que integran la Casa de Mercado de la ciudad de Pamplona, permitiendo establecer las categorías que ayudan a explicar aspectos claves de este fenómeno en cuanto a la consecución de los recursos necesarios para desarrollar su actividad económica.

It lack of resources financial carries to them merchants, administrators or owners of them units of business to take it decision of make use of the service of the debt, to get them and so to develop them operations of its business, of it contrary it not achievement of these resources would lead to generate aspects negative as: delays in them lines of production , it not availability of goods for the sale, the provision of a service of way incorrect, depending on the activity to is dedicated it company or unit of business, what to your time precludes or retards the growth expected and projected for the company in a line of time. In this sense is addresses the problem investigative, through a type of research qualitative supported in the theory of it Phenomenology, which allowed through them testimonies collected through it application of them interviews to depth know them aspects own that involve it takes of decision of make use of the service of debt that advances in its business them merchants that integrate it House of market of the city of Pamplona allowing to establish categories that help to explain key aspects of this phenomenon in terms of the achievement of the necessaryresources to develop their economic activity., La falta de recursos financieros lleva a los comerciantes, administradores o propietario de las unidades de negocio a tomar la decisión de hacer uso del servicio de la deuda, con el fin de conseguirlos y así poder desarrollar la operaciones de su negocio, de los contrario la no consecución de estos recursos llevaría a generar aspectos negativos como: retrasos en las líneas de producción, la no disponibilidad de mercancías para la venta, la prestación de un servicio de manera incorrecta, esto dependiendo de la actividad a que se dedica la empresa o unidad de negocio, lo que a su vez imposibilita o retarda el crecimiento esperado y proyectado para la empresa en una línea de tiempo. En este sentido se aborda el problema investigativo, a través de un tipo de investigación cualitativa apoyada en la teoría de la fenomenología, la cual permitió mediante los testimonios recolectados mediante la aplicación de las entrevistas a profundidad conocer los aspectos propios que involucran la toma de decisión de hacer uso del servicio de deuda que adelantan en su negocios los comerciantes que integran la Casa de Mercado de la ciudad de Pamplona, permitiendo establecer las categorías que ayudan a explicar aspectos claves de este fenómeno en cuanto a la consecución de los recursos necesarios para desarrollar su actividad económica.

Adverse work-related physical exposures such as repetitive movements and awkward postures have negative health effects and lead to large financial costs. To address these problems, a multi-disciplinary consortium was formed with the aim of developing an ambulatory system for recording and analyzing risks for musculoskeletal disorders utilizing textile integrated sensors as part of the regular workwear. This paper presents the consortium, the Smart Workwear System, and a case study illustrating its potential to decrease adverse biomechanical exposure by promoting improved work technique., Prevention of Work-Related Musculoskeletal Disorders Using Smart Workwear – The Smart Workwear Consortium

Growing threats and limited resources have always been the financial realities of biodiversity conservation. As the conservation sector has matured, however, the accountability of conservation investments has become an increasingly debated topic, with two key topics being driven to the forefront of the discourse: understanding how to manage the risks associated with our conservation investments and demonstrating that our investments are making a difference through evidence-based analyses. A better understanding of the uncertainties associated with conservation decisions is a central component of managing risks to investments that is often neglected. This focus issue presents both theoretical and applied approaches to quantifying and managing risks. Furthermore, transparent and replicable approaches to measuring impacts of conservation investments are noticeably absent in many conservation programs globally. This focus issue contains state of the art conservation program impact evaluations that both demonstrate how these methods can be used to measure outcomes as well as directing future investments. This focus issue thus brings together current thinking and case studies that can provide a valuable resource for directing future conservation investments.

Using coping theory as an overarching theoretical framework, this paper investigates the effects of emotional and financial loss on re-entry into self-employment after firm failure and subsequent feelings of grief. I hypothesize that how firm failure is experienced influences the choice of coping strategies. In turn, the choice of coping strategies influences re-entry and feelings of grief. To test these hypotheses I developed a unique, longitudinal database of entrepreneurs who recently filed for firm bankruptcy. The findings largely support the hypothesized relationships. This paper shows that how entrepreneurs manage and cope with firm failure has implications for how they feel and whether they re-enter self-employment. Future research could investigate the relationship between entrepreneurial motivation and the use of adaptive coping strategies.

Using coping theory as an overarching theoretical framework, this paper investigates the effects of emotional and financial loss on re-entry into self-employment after firm failure and subsequent feelings of grief. I hypothesize that how firm failure is experienced influences the choice of coping strategies. In turn, the choice of coping strategies influences re-entry and feelings of grief. To test these hypotheses I developed a unique, longitudinal database of entrepreneurs who recently filed for firm bankruptcy. The findings largely support the hypothesized relationships. This paper shows that how entrepreneurs manage and cope with firm failure has implications for how they feel and whether they re-enter self-employment. Future research could investigate the relationship between entrepreneurial motivation and the use of adaptive coping strategies.

Using coping theory as an overarching theoretical framework, this paper investigates the effects of emotional and financial loss on re-entry into self-employment after firm failure and subsequent feelings of grief. I hypothesize that how firm failure is experienced influences the choice of coping strategies. In turn, the choice of coping strategies influences re-entry and feelings of grief. To test these hypotheses I developed a unique, longitudinal database of entrepreneurs who recently filed for firm bankruptcy. The findings largely support the hypothesized relationships. This paper shows that how entrepreneurs manage and cope with firm failure has implications for how they feel and whether they re-enter self-employment. Future research could investigate the relationship between entrepreneurial motivation and the use of adaptive coping strategies.

Using coping theory as an overarching theoretical framework, this paper investigates the effects of emotional and financial loss on re-entry into self-employment after firm failure and subsequent feelings of grief. I hypothesize that how firm failure is experienced influences the choice of coping strategies. In turn, the choice of coping strategies influences re-entry and feelings of grief. To test these hypotheses I developed a unique, longitudinal database of entrepreneurs who recently filed for firm bankruptcy. The findings largely support the hypothesized relationships. This paper shows that how entrepreneurs manage and cope with firm failure has implications for how they feel and whether they re-enter self-employment. Future research could investigate the relationship between entrepreneurial motivation and the use of adaptive coping strategies.

Using coping theory as an overarching theoretical framework, this paper investigates the effects of emotional and financial loss on re-entry into self-employment after firm failure and subsequent feelings of grief. I hypothesize that how firm failure is experienced influences the choice of coping strategies. In turn, the choice of coping strategies influences re-entry and feelings of grief. To test these hypotheses I developed a unique, longitudinal database of entrepreneurs who recently filed for firm bankruptcy. The findings largely support the hypothesized relationships. This paper shows that how entrepreneurs manage and cope with firm failure has implications for how they feel and whether they re-enter self-employment. Future research could investigate the relationship between entrepreneurial motivation and the use of adaptive coping strategies.

Using coping theory as an overarching theoretical framework, this paper investigates the effects of emotional and financial loss on re-entry into self-employment after firm failure and subsequent feelings of grief. I hypothesize that how firm failure is experienced influences the choice of coping strategies. In turn, the choice of coping strategies influences re-entry and feelings of grief. To test these hypotheses I developed a unique, longitudinal database of entrepreneurs who recently filed for firm bankruptcy. The findings largely support the hypothesized relationships. This paper shows that how entrepreneurs manage and cope with firm failure has implications for how they feel and whether they re-enter self-employment. Future research could investigate the relationship between entrepreneurial motivation and the use of adaptive coping strategies.

Using coping theory as an overarching theoretical framework, this paper investigates the effects of emotional and financial loss on re-entry into self-employment after firm failure and subsequent feelings of grief. I hypothesize that how firm failure is experienced influences the choice of coping strategies. In turn, the choice of coping strategies influences re-entry and feelings of grief. To test these hypotheses I developed a unique, longitudinal database of entrepreneurs who recently filed for firm bankruptcy. The findings largely support the hypothesized relationships. This paper shows that how entrepreneurs manage and cope with firm failure has implications for how they feel and whether they re-enter self-employment. Future research could investigate the relationship between entrepreneurial motivation and the use of adaptive coping strategies.

Safety, efficacy, and legal concerns surrounded the Department of Defense (DoD) Anthrax Vaccine Immunization Program (AVIP) in the early and mid-2000s. Production capacity, patient refusals, and legal injunctions limited vaccine delivery during this time period. Since 2007, the Anthrax Vaccine Adsorbed (AVA) has been administered to all service members deploying to high-risk areas except those medically or administratively exempt. This thesis evaluates the current AVIP in terms of associated risks and benefits. Aggregate data from long-term studies and review by multiple scientific organizations, both within and external to the DoD, suggest that the AVA is both safe and efficacious. The DoD has tailored the current AVIP policy to protect forces with anticipated high exposure risk. This tailored vaccination policy minimizes vaccine-associated risk for individuals and for the force. Current AVIP benefits for individuals and for force protection outweigh the risks. As risks and benefits change over time, ongoing assessment is essential to ensure that individual and force health promotion are optimized. Continuing long-term scientific safety and efficacy research, ongoing educational efforts, and recognition of patient concerns are essential for the continued success of the AVIP and other force protection programs.

This article is interested in understanding the monetary costs of the no-fly list program. As such, it seeks to answer some basic and fundamental questions that have not yet been answered (or asked): How much does the no-fly list cost to create and maintain? What are the costs of the consequences, both intended and unintended, of the list? How many resources, both governmental and private, are involved in the operation of the list? And, what are the benefits, both tangible (i.e. monetary) and intangible, that the list provides? This is an important set of questions because without understanding the monetary costs of a protection program relative to the benefits, it is difficult to assess whether or not the program is worth the costs. Further, without such an understanding it is impossible to intelligently decide how anti-terror money should be allocated. It is surprising that, given the importance of these questions, they have not been asked and addressed in a systematic fashion., Published in Homeland Security Affairs, v5 n1, Jan 2009.

The effectiveness of integration cooperation during the implementation of an innovation process is proposed to assess according to the value of the project success complex index, reflecting the ratio of results and financial costs. Taking into account the complexity and multi-stage nature of an innovation process, the method of calculation based on the use of a number of factors: financial costs; the component of funding; indicator of innovative process effectiveness, Belgorod State University

Tématem diplomové práce je optimalizace nákladů v obchodní společnosti. Pod pojmem optimalizace se skrývá snaha modifikovat náklady tak, aby bylo dosaženo co nejlepšího hospodářského výsledku společnosti. Pro správné analyzování a následné navržení potřebných opatření, je nutné získat teoretické znalosti o nákladech. V první části práce jsou obsaženy teoretické poznatky. Druhá část se zabývá analýzou nákladů a konkretizací oblastí, které jsou nejvhodnější pro potenciální úspory. V poslední části jsou uvedeny návrhy, které by měly vést k úsporám., The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.

Tématem diplomové práce je optimalizace nákladů v obchodní společnosti. Pod pojmem optimalizace se skrývá snaha modifikovat náklady tak, aby bylo dosaženo co nejlepšího hospodářského výsledku společnosti. Pro správné analyzování a následné navržení potřebných opatření, je nutné získat teoretické znalosti o nákladech. V první části práce jsou obsaženy teoretické poznatky. Druhá část se zabývá analýzou nákladů a konkretizací oblastí, které jsou nejvhodnější pro potenciální úspory. V poslední části jsou uvedeny návrhy, které by měly vést k úsporám., The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.

Diplomová práce je zaměřena na stanovení poplatků za bankovní služby a jejich podíl na celkové ceně realizace díla. V teoretické části je přiblížen z pohledu dodavatele průběh stavební zakázky od vyhledávání zakázek po sepsání smlouvy o dílo, která je podrobně popsána. Dále byly objasněny způsoby stanovení nabídkové ceny stavby, jak je stavba financována. Následuje rozbor bankovních produktů, jež se týkají stavebních zakázek, co je jejich smyslem, jaká je jejich cena. Praktická část je zaměřena na finanční náklady několika stavebních firem a jejich analýzu. Poslední je konkrétní zakázka, která je popsána z hlediska postupně narůstajících finančních nákladů., The thesis is focused on the determination of fees for banking services and their proportion of the total cost of realization work. The theoretical part is zoomed in terms of supplier orders from the search for a recording contract for work that is described in detail. Furthermore, have been clarified the methods of determining bid price of construction, as construction is financed. The following is analysis of banking products that relate to construction contracts, what is their purpose, what is their price. The practical part is focused on the financial costs of several construction companies and their analysis. The last is a specific contract, which is described from the point of view gradually accruing costs.

Obsahem této diplomové práce je řešení výroby součásti z chladicí věže. Je navržen model chladicí věže dle specifikace zákazníka. Z ocelové konstrukce jsou vybrány 2 desky, které budou obráběny plazmovým řezáním. Je navržena technologie výroby desek. Technicko-ekonomické zhodnocení výroby porovnává 2 varianty výroby desek nekonvenčními metodami obrábění., The content of this diploma thesis is solution of production technology of cooling tower component. A model the cooling tower according to customer specifications is designed. There are selected 2 plates from steel construction that will be machined by plasma cutting. The technology of production of the plates is also proposed. Technical and economic evaluation of production compares 2 versions of plate production using unconventional metal cutting methods.

Tato bakalářská práce se zabývá problematikou systému odměňování ve vybrané společnosti a popisuje problémy, se kterými se díky jeho nedostatečnosti potýká. Hlavními rysy, kterými by se měl nový systém vyznačovat, jsou zejména transparentnost, atraktivita pro zaměstnance a finanční nenáročnost. Tímto by měli být uspokojeny nároky jak zaměstnavatele tak jeho podřízených. Proto tato práce obsahuje návody, postupy a potřebné informace k vytvoření nového systému odměňování, který by pomohl udržet stávající zaměstnance a přispěl ke zvýšení jejich pracovního výkonu. Tímto by měl vliv na celkovou efektivitu podniku., This bachelor´s thesis deal with issue of a valuation system in the concrete company and it describe problems caused by his inadequacy. Main characteristics of the new system of a valuation are primarily transparence, attraction for the employees and low operational costs. This will satisfy employers and employees demands. Therefore it includes directions, procedures and necessary information to formation of new valuation system, which help to keep current employees and assist to higher working output. That will have a direct influence to general effectiveness of the company.

Obsahem této diplomové práce je řešení výroby součásti z chladicí věže. Je navržen model chladicí věže dle specifikace zákazníka. Z ocelové konstrukce jsou vybrány 2 desky, které budou obráběny plazmovým řezáním. Je navržena technologie výroby desek. Technicko-ekonomické zhodnocení výroby porovnává 2 varianty výroby desek nekonvenčními metodami obrábění., The content of this diploma thesis is solution of production technology of cooling tower component. A model the cooling tower according to customer specifications is designed. There are selected 2 plates from steel construction that will be machined by plasma cutting. The technology of production of the plates is also proposed. Technical and economic evaluation of production compares 2 versions of plate production using unconventional metal cutting methods.

Diplomová práce je zaměřena na stanovení poplatků za bankovní služby a jejich podíl na celkové ceně realizace díla. V teoretické části je přiblížen z pohledu dodavatele průběh stavební zakázky od vyhledávání zakázek po sepsání smlouvy o dílo, která je podrobně popsána. Dále byly objasněny způsoby stanovení nabídkové ceny stavby, jak je stavba financována. Následuje rozbor bankovních produktů, jež se týkají stavebních zakázek, co je jejich smyslem, jaká je jejich cena. Praktická část je zaměřena na finanční náklady několika stavebních firem a jejich analýzu. Poslední je konkrétní zakázka, která je popsána z hlediska postupně narůstajících finančních nákladů., The thesis is focused on the determination of fees for banking services and their proportion of the total cost of realization work. The theoretical part is zoomed in terms of supplier orders from the search for a recording contract for work that is described in detail. Furthermore, have been clarified the methods of determining bid price of construction, as construction is financed. The following is analysis of banking products that relate to construction contracts, what is their purpose, what is their price. The practical part is focused on the financial costs of several construction companies and their analysis. The last is a specific contract, which is described from the point of view gradually accruing costs.

Tato bakalářská práce se zabývá problematikou systému odměňování ve vybrané společnosti a popisuje problémy, se kterými se díky jeho nedostatečnosti potýká. Hlavními rysy, kterými by se měl nový systém vyznačovat, jsou zejména transparentnost, atraktivita pro zaměstnance a finanční nenáročnost. Tímto by měli být uspokojeny nároky jak zaměstnavatele tak jeho podřízených. Proto tato práce obsahuje návody, postupy a potřebné informace k vytvoření nového systému odměňování, který by pomohl udržet stávající zaměstnance a přispěl ke zvýšení jejich pracovního výkonu. Tímto by měl vliv na celkovou efektivitu podniku., This bachelor´s thesis deal with issue of a valuation system in the concrete company and it describe problems caused by his inadequacy. Main characteristics of the new system of a valuation are primarily transparence, attraction for the employees and low operational costs. This will satisfy employers and employees demands. Therefore it includes directions, procedures and necessary information to formation of new valuation system, which help to keep current employees and assist to higher working output. That will have a direct influence to general effectiveness of the company.

Diplomová práce je zaměřena na stanovení poplatků za bankovní služby a jejich podíl na celkové ceně realizace díla. V teoretické části je přiblížen z pohledu dodavatele průběh stavební zakázky od vyhledávání zakázek po sepsání smlouvy o dílo, která je podrobně popsána. Dále byly objasněny způsoby stanovení nabídkové ceny stavby, jak je stavba financována. Následuje rozbor bankovních produktů, jež se týkají stavebních zakázek, co je jejich smyslem, jaká je jejich cena. Praktická část je zaměřena na finanční náklady několika stavebních firem a jejich analýzu. Poslední je konkrétní zakázka, která je popsána z hlediska postupně narůstajících finančních nákladů., The thesis is focused on the determination of fees for banking services and their proportion of the total cost of realization work. The theoretical part is zoomed in terms of supplier orders from the search for a recording contract for work that is described in detail. Furthermore, have been clarified the methods of determining bid price of construction, as construction is financed. The following is analysis of banking products that relate to construction contracts, what is their purpose, what is their price. The practical part is focused on the financial costs of several construction companies and their analysis. The last is a specific contract, which is described from the point of view gradually accruing costs.

Obsahem této diplomové práce je řešení výroby součásti z chladicí věže. Je navržen model chladicí věže dle specifikace zákazníka. Z ocelové konstrukce jsou vybrány 2 desky, které budou obráběny plazmovým řezáním. Je navržena technologie výroby desek. Technicko-ekonomické zhodnocení výroby porovnává 2 varianty výroby desek nekonvenčními metodami obrábění., The content of this diploma thesis is solution of production technology of cooling tower component. A model the cooling tower according to customer specifications is designed. There are selected 2 plates from steel construction that will be machined by plasma cutting. The technology of production of the plates is also proposed. Technical and economic evaluation of production compares 2 versions of plate production using unconventional metal cutting methods.

Tématem diplomové práce je optimalizace nákladů v obchodní společnosti. Pod pojmem optimalizace se skrývá snaha modifikovat náklady tak, aby bylo dosaženo co nejlepšího hospodářského výsledku společnosti. Pro správné analyzování a následné navržení potřebných opatření, je nutné získat teoretické znalosti o nákladech. V první části práce jsou obsaženy teoretické poznatky. Druhá část se zabývá analýzou nákladů a konkretizací oblastí, které jsou nejvhodnější pro potenciální úspory. V poslední části jsou uvedeny návrhy, které by měly vést k úsporám., The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.

Tato bakalářská práce se zabývá problematikou systému odměňování ve vybrané společnosti a popisuje problémy, se kterými se díky jeho nedostatečnosti potýká. Hlavními rysy, kterými by se měl nový systém vyznačovat, jsou zejména transparentnost, atraktivita pro zaměstnance a finanční nenáročnost. Tímto by měli být uspokojeny nároky jak zaměstnavatele tak jeho podřízených. Proto tato práce obsahuje návody, postupy a potřebné informace k vytvoření nového systému odměňování, který by pomohl udržet stávající zaměstnance a přispěl ke zvýšení jejich pracovního výkonu. Tímto by měl vliv na celkovou efektivitu podniku., This bachelor´s thesis deal with issue of a valuation system in the concrete company and it describe problems caused by his inadequacy. Main characteristics of the new system of a valuation are primarily transparence, attraction for the employees and low operational costs. This will satisfy employers and employees demands. Therefore it includes directions, procedures and necessary information to formation of new valuation system, which help to keep current employees and assist to higher working output. That will have a direct influence to general effectiveness of the company.

Obsahem této diplomové práce je řešení výroby součásti z chladicí věže. Je navržen model chladicí věže dle specifikace zákazníka. Z ocelové konstrukce jsou vybrány 2 desky, které budou obráběny plazmovým řezáním. Je navržena technologie výroby desek. Technicko-ekonomické zhodnocení výroby porovnává 2 varianty výroby desek nekonvenčními metodami obrábění., The content of this diploma thesis is solution of production technology of cooling tower component. A model the cooling tower according to customer specifications is designed. There are selected 2 plates from steel construction that will be machined by plasma cutting. The technology of production of the plates is also proposed. Technical and economic evaluation of production compares 2 versions of plate production using unconventional metal cutting methods.

Tématem diplomové práce je optimalizace nákladů v obchodní společnosti. Pod pojmem optimalizace se skrývá snaha modifikovat náklady tak, aby bylo dosaženo co nejlepšího hospodářského výsledku společnosti. Pro správné analyzování a následné navržení potřebných opatření, je nutné získat teoretické znalosti o nákladech. V první části práce jsou obsaženy teoretické poznatky. Druhá část se zabývá analýzou nákladů a konkretizací oblastí, které jsou nejvhodnější pro potenciální úspory. V poslední části jsou uvedeny návrhy, které by měly vést k úsporám., The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.

Diplomová práce je zaměřena na stanovení poplatků za bankovní služby a jejich podíl na celkové ceně realizace díla. V teoretické části je přiblížen z pohledu dodavatele průběh stavební zakázky od vyhledávání zakázek po sepsání smlouvy o dílo, která je podrobně popsána. Dále byly objasněny způsoby stanovení nabídkové ceny stavby, jak je stavba financována. Následuje rozbor bankovních produktů, jež se týkají stavebních zakázek, co je jejich smyslem, jaká je jejich cena. Praktická část je zaměřena na finanční náklady několika stavebních firem a jejich analýzu. Poslední je konkrétní zakázka, která je popsána z hlediska postupně narůstajících finančních nákladů., The thesis is focused on the determination of fees for banking services and their proportion of the total cost of realization work. The theoretical part is zoomed in terms of supplier orders from the search for a recording contract for work that is described in detail. Furthermore, have been clarified the methods of determining bid price of construction, as construction is financed. The following is analysis of banking products that relate to construction contracts, what is their purpose, what is their price. The practical part is focused on the financial costs of several construction companies and their analysis. The last is a specific contract, which is described from the point of view gradually accruing costs.