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The Influence of the Investment Project to the Municipality
Hél, Petr ; Kejík, Josef (referee) ; Pernica, Martin (advisor)
This bachelor thesis deals, in its theoretical part, with autonomous territorial units, particularly with municipalities. The thesis is focused on a functioning and financial management of municipalities in more details. The town Velké Opatovice is introduced in the practical part of the thesis. In its property there is currently unused complex of buildings of former high school of art and industry, which is considered to serve as a retirement home in the future. The reconstruction of one of the buildings of the mentioned complex represents the investment project that is evaluated in details within the thesis. Suggestions for funding of the investment project are presented as well as the determination of its influence on the economic and financial stability of Velké Opatovice.
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Methods of the long-term assets valuation in a company
Pernica, Martin ; Hanušová, Helena (advisor)
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.
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Evaluation of the Economy of the Selected Public Corporation
Jirásková, Iveta ; Lajtkepová, Eva (referee) ; Pernica, Martin (advisor)
Focus of this bachelor thesis is on financial and economic efficiency of city Vyškov during years 2012 to 2016. Firstly, theoretical analysis states fundamental concepts concerning the local council. Secondly, the analytical section offers description of the city, analysis of approved and actual budgets and historical development of income, expenses and other key metrics. Lastly, based on the latter section, a set of policies that result in an increase of financial and economic efficiency as well as development of services offered to the public, are presented.
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Enterpreneurship Transformation
Kostoláni, Rastislav ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
In this diploma thesis are discussed the consequences caused by entrepreneurship transformation, especially from the tax and law aspect, related with the intended transformation from the associations of natural persons to a limited liability company. It contains process of implemetation by changing the enterpreneurship form. Process by fundation a limited liability company and the opportunities how transfer property by enterpreneurship transformation.
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The Specifics Nonprofit Organizations and Their Financing
Pudíková, Jana ; Petrák, Pavel (referee) ; Pernica, Martin (advisor)
The master thesis focuses on the non-profit organizations and forms their financing. The theoretical part is oriented for juridical legislation of non-profit sector, as well as demarcation of basic concepts and characteristic of forms non-profit organizations. The practical part is introduced organization organizations in which I doing analysis of the financial situation with selected method and in the conclusion of the work I propose solution that should contribute to improving the stabilization financing and development organizations.
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Evaluation of the Financial Situation of the Company and Proposals to its Improvement
Gregarová, Jana ; Dupal, Ivo (referee) ; Pernica, Martin (advisor)
This bachelor´s thesis deals with an evaluation of the financial situation of the company in the years 2010-2014. Materials for the financial analysis are especially financial accounts and annual reports of the company. The thesis is divided into two parts: the first part includes theoretical knowledge of the financial analysis and information about the chosen company, the second part analyzes the financial health using the chosen methods and indicators of the financial analysis. Finally, the financial health is valorized depending on the planned investment and there are suggested solutions for the problematic indicators.
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