This diploma work focuses on the issue of valuation of a company and implementing the theoretical findings obtained through various methods into the specific situation of CS Expres joint-stock company which transports individual packages. The practical part of the work provides financial and strategical analysis of the company. The valuation of the company suggestion is carried out with the help of theoretical methods, but also by establishment of specific criteria which can be used to estimate the real price of the company.

The main goal of my master thesis is evaluation an investment project of company on the base of dynamic methods of investment evaluation. Methods of evaluation are net present value, payoff period, gross investment, profitability index and internal rate of return.

PhD thesis solves problems of mutual comparison of real estate market prices with prices found out in a comparison way according to price regulations. The thesis is focused on real estates of type housing units, flats which are found within the area of former district city Havlíčkův Brod. From time point of view, years 2009 - 2014 were solved. Within this period, first of all data collection was under way followed by grouping information on separate trading in housing units, flats. Obtained market prices were consequently confronted with prices found out in a comparison way according to relevant price regulations. Obtained results were analyzed, this analysis was focused on chosen marks and their qualitative zones at separate indexes. Upon achieved results and newly gained knowledge, partial modifications or corrections in price regulations are proposed. Another output of this thesis is a proposal for introducing new coeficients. These make provision for difference of market and found out prices of housing units, flats in area of former district city Havlíčkův Brod in years 2009, 2010, 2011, 2012, 2013 and 2014. Thanks to this, common price is possible to estimate retrospectively with the help of price regulations. At the very conclusion of the thesis, these coeficients were applied in different former district city in Vysočina Region, in concrete terms in Žďár nad Sázavou. In this way, possible use of these newly proposed coeficients was introduced in other former district cities as well which is, nevertheless, necessary to be verified in practice or subject to other research.

The aim of my diploma thesis is to propose the best possibility of selling the apartment house and to elaborate variants of selling the apartment house as the unit and selling of the separate flats. The theoretical part of the diploma thesis defines the basic terms and definitions, methods used for the appraisal and bank loans are specified. The practical part is about the application of the methodical basis from the appraisal according to the price provision. The recent and future value is specified here by the means of the methods of costs appraisal, the income method and the comparative method and the price common for the credit proceeding is provided.

The objective of the thesis is to determine the economic rent amount for a family house located in Brno. The concept “economic rent” refers to the amount of payment that brings adequate profit to the landlord. First, all the factors are identified that compose cost rent, i.e. the rent of mere providing and maintaining a property. The main variable is represented by the reproduction value of a dwelling. For the purposes of this thesis, the reproduction value is determined using the cost method (in agreement with the evaluation regulation). Second, the capitalization rate is determined so that an adequate profit could be calculated. The following two methods are employed: the surcharge method and the method of comparison with the financial market. The thesis presents seven alternatives of an economic rent, depending on the interest rates. Lastly, the calculation of the rate of return is performed, along with a correctness test of the calculation of the economic rent amount.

La mutation des économies a transformé les richesses en profondeur en les désincarnant. Ce phénomène s’est traduit par l’accroissement de valeurs sans matière au sein des entreprises et, incidemment, lorsqu’elles éprouvent des difficultés. La notion d’actifs incorporels place la valeur au centre des préoccupations et renvoie à une réalité tant juridique qu’économique. Cette approche révèle leur singularité dans un contexte de défaillance à travers l’observation des opérations d’évaluation et de réalisation. D’une part, l’évaluation des actifs incorporels se montre défectueuse, révélant les carences de la comptabilité française, qui peine à retranscrire la valeur de ces actifs, et plus largement, mettant en exergue les limites des méthodes d’évaluation de ces actifs dans un contexte de difficulté. D’autre part, la réalisation des actifs incorporels est complexifiée par les modes de cession ou des garanties constituées. Ainsi, la singularité des actifs incorporels rend difficile leur maîtrise. Partant, des solutions peuvent être trouvées dans le cadre du droit des entreprises en difficulté. Une grille de lecture des actifs incorporels peut d’ores et déjà s’articuler autour de la valeur et de son interaction avec l’exploitation. Certains actifs incorporels, tels qu’un logiciel ou un fichier-client, sont directement corrélés à l’activité de l’entreprise et ont tendance à se dévaloriser au fur et à mesure des difficultés de celle-ci. D’autres actifs incorporels, tels les créances et les droits sociaux, reposant sur des éléments extérieurs à l’entreprise, ne perdent pas automatiquement leur valeur en présence de difficultés. La division des actifs incorporels peut donc s’opérer entre les actifs incorporels dont la valeur s’établit à l’aune de l’exploitation, et ceux dont la valeur ne lui est pas directement liée. Ces actifs incorporels suscitent par ailleurs une évolution du droit des entreprises en difficulté au niveau des opérations d’évaluation et de réalisation afin d’être mieux appréhendés. La prise en compte de ces évolutions est indispensable. L’importance grandissante des actifs incorporels au sein des entreprises en difficulté, ne doit pas être ignorée au risque sinon de les affaiblir davantage, de décrédibiliser le cadre judiciaire du traitement des entreprises en difficulté. / The mutation of the economy has fundamentally transformed wealth by disembodying it. This has led to the increase in intangible wealth within companies and, incidentally, when they experience difficulties. The concept of intangible assets places centers on value and refers to both a legal and economic reality. This approach reveals their exceptional character in a context of default by observing operations related to valuation and transfer. On the one hand, the valuation of intangible assets is defective, revealing the shortcomings of French accounting, which struggles to translate the value of these assets, and more broadly, highlights the limits of the methods used to value these assets in a difficult context. On the other hand, the transfer of intangible assets is made more complex by the methods of sale or guarantees provided. Thus, the exceptional nature of intangible assets makes them difficult to master. However, solutions can be found in law governing companies in financial difficulty. An index for measuring intangible assets can already be based on value and its interaction with business operations. Some intangible assets, such as software or client files, are directly correlated to the company's activity and tend to devalue as the company's difficulties arise. Other intangible assets, such as receivables and social rights, based on elements external to the company, do not automatically lose their value in the event of difficulties. The division of intangible assets can therefore be made between those intangible assets whose value is established based on exploitation, and those whose value is not directly related to it. Consideration of valuation and transfer operations in relation to intangible assets has led to changes in the law governing companies in difficulty. It is essential to take these developments into account. The growing importance of intangible assets within companies in difficulty must not be ignored at the risk of weakening them further and undermining the judicial framework for such companies.

PhD (Public Adminiistration) / Department of Public and Development Administration / This study examines the notion of public participation as a tool to enhance service delivery in the Capricorn District Municipality. Public participation is a milestone of democracy and local governance. Local government – which is closest to the people – provides an ideal forum for the flourishing of participatory democracy. The centrality of public participation in the development of policies and programmes or action plans has been widely recognised by both government and the private sector. However, involving the public in the development of any policy, programme or action plan is a daunting task. Indeed, if not well-managed, public involvement often leads to protests, litigation, criticisms, and delays in service delivery to the people. Thus, the extent to which public participation can be a tool for the enhancement of service delivery in Limpopo – especially in the Capricorn District Municipality – is the focus of this study. This study is guided by the following questions: What are the key concepts that relate to public participation as a tool to enhance service delivery? What impact does the Constitution of South Africa, Act 08 of 1996, and other government legal frameworks have on public participation as a tool to enhance service delivery in South Africa, particularly in the Capricorn District Municipality? What modes and models of public participation are used to enhance service delivery in the Capricorn District Municipality? What are the main factors that influence public participation as a tool to enhance service delivery in the Capricorn District Municipality? The study adopts both qualitative and quantitative research approaches whereby the use of primary and secondary sources was augmented by interviews with local government actors. Moreover, questionnaires were administered by the researcher and his assistant researchers. A purposive sampling method was used. The researcher ensured that all relevant elements of 5 research ethics were observed. The data generated by the questionnaires and interviews were analysed and interpreted using the latest statistical tools. Both qualitative and quantitative analysis methods were used. Data collected using questionnaires were analysed by means of the Statistical Package for Social Sciences (SPSS). The information was presented in the form of tabulations, frequencies, and percentages. Data collected through interviews were analysed using thematic analysis. The findings of this study reflect that public participation mainly serves the purpose of meeting the statutory requirements for the development of best value initiatives and gaining information from citizens. The majority of the respondents were of the view that the Ward Committee system is fully functional in their municipalities. All Capricorn District municipalities have officers responsible for public participation; however, not all of them are accessible to the public. It was revealed that the public participation budget in Lepelle-Nkumpi and Mollemole is insufficient. The other main constrains identified are the serious lack of personal and working tools and resources. The study also found that not all documents were translated into the languages spoken in the Capricorn District and that there is a lack of feedback mechanisms on the issues raised by members of public during the IDP and Budget Fora.These findings were discussed in relation to the study’s objectives and research questions.

`DEd (Curriculum Studies) / Department of Curriculum Studies / See the attached abstract below

The research examines the management of performance appraisal at institutions of higher learning: a case of the University of South Africa (Unisa). Focus is placed on the Unisa, specifically the two administrative departments, DSAR and PGAD in the centre of providing a service to the most important client, the student. The Integrated Performance Management System (IPMS) Policy is a tailor-made system that provides a systematic process for managing the cycle of events associated with ensuring that individual employees achieve their agreed performance outcomes and the university reaches its strategic goals. To enhance and contribute to the effective management of performance, at Unisa, it is necessary to research the performance appraisal system, a process in place to measure the performance of employees, using a performance rating or score to indicate the level of performance. Performance measurement is utilised by organisations to identify the strengths and developmental areas of employee and relations between the employee and the manager a need to facilitate successful operations. Provide feedback to the employees and management respectively, show flaws identified, suggested improvements to the system. To ensure achievement of performance targets and meet the set objectives of the institution, to the benefit of all stakeholders, i.e. the employer, employee and student alike. / Patlisiso e lekola botsamaisi jwa tshekatsheko ya tiragatso kwa ditheong tsa thuto e kgolwane: kgetsi ya Yunibesithi ya Aforikaborwa (Unisa). E totile mafapha a le mabedi a tsamaiso, DSAR le PGAD, a iphitlhelang a le mo bogareng jwa go tlamela tirelo go modirelwa yo o botlhokwa go gaisa, moithuti. Pholisi ya IPMS ke thulaganyo e e diretsweng lebaka le le rileng e e tlamelang ka tirego e e rulaganeng ya go tsamaisa sediko sa ditiragalo tse di amanang le go netefatsa gore badiri ba ba farologaneng ba fitlhelela dipoelo tse go dumelanweng ka tsona tsa tiragatso ya bona, mme yunibesithi e fitlhelela maikaelelo a yona a togamaano. Ka jalo, go tokafatsa le go tshwaela mo bokgoning jwa Unisa, go ne go le botlhokwa go batlisisa thulaganyo ya yona ya tshekatsheko ya tiragatso, gonne go tlhokega thulaganyo e e fetotsweng ya tshekatsheko ya tiragatso go tsweletsa tiragatso e e nonofileng le botsamaisi jo bo bokgoni. Tekanyetso ya tiragatso e dirisiwa ke ditheo jaaka sediriswa se ka sona go ka sekasekwang dikarolo tsa maatla le tse di tlhokang kgodiso tsa badiri, mme go maatlafadiwe kamano magareng ga modiri le motsamaisi. Dipholo tsa patlisiso eno di tlaa dirisediwa go tlamela badiri le botsamaisi ka pego le go bontsha moo go tlhokegang tokafatso ya thulaganyo e e dirisiwang mo tirong le mabaka a seo. Maikemisetso magolo a tshekatsheko ya tiragatso ke go netefatsa gore go fitlhelelwa diphitlhelelo tse di beilweng tsa tiragatso le maitlhomo a setheo, go ungwela baamegi, e leng, mothapi, modiri le baithuti ka go tshwana. / Public Administration and Management / M. Admin. (Public Administration)

This study was a situation analysis of the socio-economic conditions of orphans and vulnerable children in Dessie Town. Specifically the study assessed the educational attainment, economic status, social isolation, adjustment, discrimination and psycho-social status of OVCs, the characteristics of the care-givers of OVCs and the support systems for OVCs. Therefore, 270 OVCs, 130 guardians and 4 OVCs service-providing organisations were selected as respondents. A survey research design was used. The study found that OVCs and their households faced problems such as school dropout, low educational performance; economic and food insecurity, lack of adequate clothing; social isolation and emotional hardships due to separation of siblings; discrimination, and neglect. Children’s housing conditions, toilet facilities, and access to clean water and health facilities were poor. The majority of guardians were unemployed and unable to fulfil the needs of the OVCs in their care. It is recommended that support systems for OVCs be strengthened. / Sociology / M.A. (Sociology)