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Corporate performance based on monetary indicators
JUNGBAUEROVÁ, Jana
The goal of this research was to evaluate the production and use of cash flow in a particular company for the time period from 2010 to 2012. The first step was compil-ing the cash flow for that period. The value of cash flow was then compared with the results of the current year. Based on the balance sheet, profit and loss statement and cash flow, traditional indicators of financial analysis as well as indicators based on cash flow were constructed and calculated. The practical part of this work shows that although the company was at loss in 2010, there were not any problems related to the lack of finances. In contrast, the company generated profit in 2011-12, however the expenses incurred in operating activities ex-ceeded revenues. The company should therefore focus more on cash management and pay more attention to items of net working capital. Traditional financial indicators evaluate the company as a high quality in terms of timely payment of their debts and its cover by their circulating assets. Financial situation of the company is stable and the company doesn´t have serious problems with the economy and the appreciation of capital.
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The management and development of municipalities
ŠEBESTOVÁ, Šárka
This work?s task was to analyse economy of towns Kaplcie, Sezimovo Ústí and Kaplice for years 2001, 2006 and 2011. The comparison is made on the base of the incomespending analysis of municipalities and on the base of indicators of financial analysis. The data are compared and the arrangements are propounded which would lead to improvement of current state and town?s next development.
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Limits and barriers to economic development in rural regions at LAU II.
KŮSOVÁ, Jana
This thesis is concerned with economic development in municipalities Stachy, Vacov and Zdíkov. Development of rural regions should be paid attention, because the Czech Republic is 90% made ??up of municipalities that have less than 2000 inhabitants. The development is made manifest not only in the villages themselves, but also leads to development of the region, which has consequences for the entire country.
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Models of territorial self-government funding from the view of delegated powers
Jirouchová, Michaela ; Matula, Miloš (advisor) ; Topinka, Lukáš (referee)
This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.
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Does cigarette smoking bring greater revenues to the state in comparison with the expenses of smoking?
Paikertová, Sylvie ; Šťastný, Daniel (advisor) ; Mirvald, Michal (referee)
The main goal of this thesis is to revise the view of tobacco issues and try to answer the question where ends and where begins costs and revenues from tobacco consumption from the perspective of state budget. Thesis defines own model, which try to identify some distortions from the reality, revising controversial Phillip Morris study (Little (2001)). The results of testing reveal inconsistent approach in calculating effects of smoking on the state budget, especially non-standard arrangement of revenue side of the state budget. Analysis also uncovers systematic overestimation of selected cost items of the state budget. The work is extended by the practical part, which discuss methodology of calculation of foreign papers and applies some findings to the Czech environment. Analysis is based on the principle of expenditure-based cost, which quantifies the limits of revenues and expenses from smoking for the end of 2010.
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Crisis and shifting Households Menace below the poverty line
Chabrová, Olga ; Bartošová, Jitka (advisor) ; Bína, Vladislav (referee)
The work deals with the analysis of regional poverty population in the Czech Republic. This is essentially a retrospective analysis using data sampled from 2005 to 2010. The analysis describes and quantifies the structure of household income, both gross and net income and necessary expenses (expenditure) per household. Assesses the number of households living below the subsistence minimum and poverty rates of households in each region and by education of head of household
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Analyse the economy of Předín municipality
DOKULILOVÁ, Jana
The aim of this thesis is to analyse the economy of Předín municipality in years 2006 ? 2010. In the work there are described important changes in accounting and taxes systems, which were introduced by the public finances reform. The accounting of the municipality is also presented by practical examples. Information for treatment of the thesis are derived from accounting statements: balance sheet, profit and lost statement and Fin statement, which were provided by Municipal office Předín. The analyse is separated into several chapters. At first it deals with admitted and provided subsidies, which are the main part of the municipal financial management. The subsidies are granted from state budget as well as from European Union structural funds. Second part analyzes income and expenses in individual years. The influence of income and expenses is expressed by horizontal and vertical analysis. The last chapter focused on indicators of financial analysis, especially debt indicators, which are important for evaluation of minicipality financial health nad controled by Ministry of Finance of the Czech Republic.
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