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Valuation of the company GSI distribution s.r.o.
Jandová, Michaela ; Rýdlová, Barbora (advisor) ; Janičíková, Monika (referee)
The diploma thesis is focused on the valuation of the company GSI distribution s. r. o. This company is the only authorized dealer of the personal transporters Segway in Czech Republic and it is the operator of one of the oldest rental agency of this transporters in Prague. The aim of the valuation is to estimate the market value of the company while using the methods of DCF entity. The main parts of the thesis are strategic and financial analysis, the estimated financial plan and at the end of this thesis is an estimated market value of the Company.
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Divergences of results of the budgetary management of municipalities from budgeted values
JANDOVÁ, Michaela
The aim of this work is to analyse divergences of local government budgets and medium-term budgetary outlooks from results of the budgetary management of selected municipalities in the Czech Republic. At the beginning of the work, there are introduced problems of budgetary rules, medium-term budgetary outlooks and local government budgets. The analysis is focused on the municipalities which make a delegate force as municipalities with authorized municipal office from 2010 to 2013. The analysis is focused on the evaluation of the use of the medium-term budgetary outlook in the budgetary planning by municipalities. This work compares planning by municipalities updating their budgetary outlooks with the municipalities that are not updated. It is also focused on including the modification of tax-incomes in medium-term and annual budgetary planning. The analysis evaluates divergences of budgetary management in the municipalities during the analysed years. In the conclusion of work, there is made the analysis of debts of surveyed municipalities. Based on the analysis, following results were reached. The municipalities keep the rules of the verity and safety in the majority of revenues and common expenses. In 2013 where the amendment to the law of budget determination of taxes came into force, municipalities did not involve the modification of tax revenue in the medium-term budgetary outlooks and local government budgets. Based on the analysis of management, the budget of most municipalities is balanced or even surplus from 2010 to 2013. The average debt of the analysed municipalities did not change too much and 8 of 100 analysed municipalities had no debts during the analysed period. The recommendations following from the economic analysis of the surveyed municipalities are: to publish medium-term budgetary outlooks on the website of municipalities in conformity with the rule of publicity of public budgets and by reason of the addition of information for residents of the municipality, to monitor changes in the legislation and to integrate these changes into budgetary planning in time.
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Budgetary outlook of a city
JANDOVÁ, Michaela
The aim of this work is to compile the budgetary aspect of town. At the beginning of the work, there are introduced problems of the incomes and costs of the town, processes of the estimation of the incomes and costs, the budget and the budgetary aspect. In philosophy, there are explained processes which are divided according to individual kinds of incomes and costs, a plan of capital assets and debit services. The budgetary aspect is compiled in the same composition. This is made for the town of Plasy for four years, i.e. from 2014 to 2017. The budgetary aspect is divided on the common part and the capital part of the budgetary aspect. In the capital part, there is performed a variant plan of the capital assets, the capital part is divided on three basic variants and the fourth variant by, which is a modification of the previous variants. In the common part of the budgetary aspect, there is formed a financial reserve for all variants in all years of the budgetary aspect. The capital part of the budgetary aspect is an overspill in variants 1-3, variants 4a-4c are deficient in some years. The town of Plasy has only a long-term debt, which will be refunding in the year of 2020 if a new debt will not be taken. The town will think of two long-term debts of financing the capital assets. The town will make up an extinction in variants 1-3 and at the same time it will generate the financial reserve. In variant 4a-4c, there will be a deficit of the capital part of the budgetary aspect in some years, which will be due to the amortization of the principle of long-term debts. In such a case, there will be a need of considering the plans and the ability of pay-off debts of town in a longer time period. The economy of town will be firm and the surplus of the common part of the budgetary aspect will enable to manage unexpected changes in the incomes or costs, too. This surplus will enable from the partial financing of the capital assets. The economy of town will overspill from the reason of surplus in a common part of the budgetary aspect in all years of the budgetary aspect. This surplus is possible by using the deficit in the capital part in variants 4a-4c.
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Funding and accounting of public benefit corporations in specific conditions of the People in Need
Jandová, Michaela ; Hálek, Miroslav (advisor) ; Takáčová, Hana (referee)
This thesis deals with non-governmental organizations, specifically focuses on public benefit corporation. The aim is familiar with the specifics of accounting and funding of non-profit organizations in conditions of specific public benefit corporation. First, is the work focused on general information about the non-profit sector, followed by information about non-governmental organizations and then there is dedicated the public benefit corporation. There are characterized the public benefit corporations by law. Include the ways of the funding and the accounting specifics differential non-profit organizations (public benefit corporation) from business entities. In the practical part the thesis is focused on specific public benefit corporation The People in Need and there are analyzed the methods of funding and cost, income and profit or loss in the years 2008, 2009, 2010.
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Cycling in the Central Bohemia Region
Jandová, Michaela ; Zelený, Lubomír (advisor) ; Černý, Jiří (referee)
The aim of this thesis Cycling in the Central Bohemia Region is to analyse the state of cycling in selected microregion, to analyse preconditions for further development of cycling and to assess the state of cyclepaths in the microregion. The emphasis is put on the development of cycling as an equivalent means of transport. The other aim is to identify the key problems of cycling and to propose own solutions, which would lead to elimination of problems, which have been found. This thesis also includes a detailed analysis of parking cycling infrastructure and proposals for adequate measures for its improvement.
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Office personnel activities analysis
Jandová, Michaela ; Šikýř, Martin (advisor) ; Medek, Jan (referee)
Cílem bakalářské práce je detailně prozkoumat a posoudit personální práci, klíčové personální činnosti a fungování personálního útvaru ve společnosti Pivovar, a.s. (fiktivní název), zjištěné skutečnosti porovnat s dostupnými teoretickými poznatky a případně navrhnout opatření na zlepšení personální práce ve sledované společnosti. Součástí práce je také úvaha nad vlivem národnosti členů vrcholných orgánů společnosti na fungování personálního útvaru a tvorbu personální strategie.
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