Diploma thesis is focused on regions' tax revenue predictions. Emphasis is placed on determining whether these predictions could be deliberately distorted by their creators. The thesis evaluates prediction of all regions with the exception region Prague City which is subject to different rules of tax revenue assignment. Besides quantifying deviations in real tax revenue collection and prediction of individual regions, evaluation and exploration of susceptibility to systematic distortion thesis also deals with the comparison regions 'errors in predictions and errors made by Ministry of Finance of the Czech Republic. Theses of deliberate misrepresentation tax revenues volume is not confirmed as result of statistical analysis performed. The idea that regions compile their predictions according to the Ministry of Finance forecasts, which are known before creating their own predictions, is also refused.

The current economic crisis has led the leaders of the European states to decrease their spending on defense. This paper argues that if this reduction in public spending is not offset by the increase in international cooperation than the military capability of the region is going to deteriorate in the near future. The argument that the defense budgets are decreasing is based on the analysis of the data available for the public defense expenditures. Further six case studies of EU states are presented showing that the potential decrease in capability is observable in a wide range of EU countries. The case for greater international cooperation is based on the economic theory of comparative advantage and benefits of competition in the defense market. Furthermore, academic literature supporting this hypothesis is also presented to the reader throughout the paper. The conclusion of this paper is that the current tendency of governmental politicians of EU countries to ignore the need for greater international cooperation in the defense sector is unsustainable and that if European Union wants to maintain its position as one of the world power blocks, systematic reform of the EU defense market will need to be introduced.

This thesis focuses on specific forms of long term development stabilization by using returnable incomes in Czech municipalities of various sizes. Stabilization is appropriate when unexpected (negative) events may occur, when assuring continuity of investment activities, or financing extensive development projects. Traditional form of Keynesian countercyclical stabilization has not been confirmed on analyzed municipalities. Conversely, fiscal and budgetary behavior of the municipalities has been procyclical. The author points out the necessity of stabilization on the municipal level due to a long term non-conceptual fiscal policy of the Czech government.

The purpose of this study was to confirm the necessity of a financial resource guide for beginning secondary choral directors in Texas. Budgetary information was gathered through an on-line survey addressing the financial knowledge of 25 participants made up of choral directors, college professors, fine arts directors and student teachers. Further information was gathered from college course guides, music periodicals and college textbooks. From the gathered survey data, a definite need for better financial education was identified. Collected data also demonstrated the necessity for additional courses to be added to the college curriculum with expanded literature on budgeting. Recommended college courses, as well as a calendar time line, Web sites for on-line music software, fundraising tips and budget proposals are also included resources.

School finance is the topic of numerous research studies; printed in newspapers and magazines, heard on the radio and television, and frequently spoken among educators throughout the nation. Anyone dealing with education is searching for methods of obtaining additional funds for projects and supplies; and even adding money directly to school districts' budgets. To better understand the importance of searching for additional funds to supplement the annual school districts' budgets, this study examines four sources for obtaining financial assistance: partnerships, fundraising, foundations, and local source venues. Participants include 10 school districts in the state of Texas having only a single high school campus; five Chapter 41 school districts and five Chapter 42 school districts. Two school districts are selected from each classification level: A, AA, AAA, AAAA, and AAAAA. One Chapter 41 (wealthy) district will be compared with one Chapter 42 (poor) school district within the same classification level. The five selected Chapter 41 school districts are above the equalized wealth limit of $305,000 per weighted average daily attendance. Data gathering procedures utilize a purposive case study by interviewing administrators in each of the school districts; studying Texas Education Agency's School Report Card, each school district's Actual Financial Data Report; sending a survey to a district administrator within each school district; gathering data from the directors of partners-in-education or adopt-a-school programs; reviewing financial records from booster clubs and education foundations; and studying financial audits for each of the school districts. This study looks at the dependency on outside financial assistance to further educational endeavors, whether they are for enrichment purposes or for extended educational pursuits. The study examines how each school district utilizes some combination of supplements to obtain additional funds for their annual budgets, whether the district is classified as Chapter 41 or 42. Using the actual financial data records for each school district, per-pupil revenue is determined. Not all school districts have access to education foundations, and not all school districts rely on business partners in education. Yet, all school districts receive assistance from local parent-teacher organizations and booster clubs and allow fundraising efforts among the various campuses. All school districts have access to local support venues, even though some are quite limited. Overall, these four areas of obtaining additional funds make only a small percentage of impact upon the majority of the school district's budgets. Yet, some of the school districts are impacted by these revenue sources as much as the percentage of federal aid received.

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Non-compliance with pieces of legislation may be considered the root cause of qualified, disclaimer and adverse opinions that continue to emerge in South African municipalities. One of those pieces of legislation is the Municipal Finance Management Act 56 of 2003. The study has assessed compliance with the Municipal Finance Management Act at Blouberg Municipality in terms of public consultation and management of the municipal budget. The researcher has used qualitative method in this study. Public consultation plays a significant role in a budgetory process of the Municipality, Municipal Finance Management Act 56 of 2003 requires Municipalities to take public views into consideration when compiling a budget. The objectives of local government are often defeated by maladministration because of non- compliance with legislations such as Municipal Finance Management Act 56 of 2003. This can be supported by audit outcomes (2011-11) from the office of the Auditor General. The report states that during the year 2010-11 forty Municipalities had not been audited because they did not submit annual financial statement on time which is a requirement in terms of the MFMA. The objective of the study is to assess compliance with the Municipal Finance Management in the Blouberg Municipality in terms of Public consultation and the competency of the Municipal officials to implement MFMA. During the study, it was found that Blouberg Municipality has embarked on Municipal Finance Management training in order to capacitate its officials to be able to implement MFMA and little has been done in terms of public consultation as members of the public were not aware of their responsibilities in terms of the Municipal budget. It is recommended that the Municipality should review its communication strategy to ensure maximum participation of the public and to create a conducive environment for public participation. / Public Administration and Management / M. P. A

En el presente trabajo se desarrolló un plan de negocios de mix de cereales con germicrackers y frutos deshidratados para cual se llevó a cabo una investigación tanto de la competencia como la tropicalización y benchmarking para que la empresa pueda replicar las mejores prácticas en aras de conseguir un progreso a futuro. Además, con el fin de validar el modelo de negocio se desarrolló diversas hipótesis que fueron posteriormente llevadas a experimentos como Minimum Viable Product (MVP). Con los MVP´s se pudo acondicionar el producto con los gustos y preferencias de los consumidores, haciéndolo atractivo para la compra. Asimismo, luego de la segmentación realizada se realizó un concierge a fin de determinar y validar hipótesis asociadas a la demanda y estructura de costos sin descuidar los socios clave con los cuales trabajará la empresa. Este trabajo contiene los diferentes planes presupuestales en el área de operaciones, recursos humanos, marketing, RSE entre otros que nos permitirán tomar decisiones en las inversiones y estrategias a desarrollar a lo largo del proyecto. Asimismo se analizan los factores internos y externos lo cual nos permite evaluar si el proyecto genera valor en el tiempo o no. Por último, se considera la situación actual de la pandemia, lo cual ha generado desarrollar nuevas habilidades de adaptación al entorno y a las tendencias de consumo en el Perú. / In this paper, a business plan was developed based on a mix of sprouted grains and deshidrated fruits. For this, an investigation of the competition, tropicalization and benchmarking was carried out. Due to all the analysis, the company could replicate the best practices in order to make a progress in the future. In addition, several hypotheses were developed in order to validate the business model which were subsequently carried out in experiments such as Minimum Viable Product (MVP). With the MVP´s it was possible to condition the product with the preferences of each consumers, making it more attractive for the purchase. Also, after the segmentation, a concierge was realized in order to acreddit hypotheses associated with demand and cost structure without neglecting the partners. This project contains the different budget plans in the area of operations, human resources, marketing, corporate social responsibility, etc., that allows us to make investment decisions and strategies to develop throughout the business. Also, analyze the internal and external factors which allows us to assess whether the project generates value over time or not. Due to the current pandemic, our team had to develop adaptation skills in order to satisfy the necessities of the consumer and new tendencies in Perú. / Trabajo de investigación

This thesis outlines various standards associated with the operation of school cafeterias so that they might be observed in East Texas schools.

京都大学 / 0048 / 新制・課程博士 / 博士(地球環境学) / 甲第22103号 / 地環博第189号 / 新制||地環||37(附属図書館) / 京都大学大学院地球環境学舎地球環境学専攻 / (主査)教授 西前 出, 教授 柴田 昌三, 准教授 SINGER JANE / 学位規則第4条第1項該当 / Doctor of Global Environmental Studies / Kyoto University / DFAM