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Dopad daňové reformy 2008 na pořizování investic / The impact of tax reform in 2008 for investmentAndresová, Marie January 2009 (has links)
Analysis of legislative changes which impact on the acquisition of investments. The work is evaluated the effectiveness of change in these forms of financing - financial leasing, credit, cash.
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Reálný zisk a efektivita plynoucí z nových přístupů k POS / Real earnings and efficiency resulting from new approaches to POSPokorný, Jaroslav January 2013 (has links)
On the Czech market is beginning to appear more and more software solutions of cash registers. A few years ago were Point of Sales (POS) systems rarely seen, especially in an restaurants. Nowadays, there is a proliferation of POS systems across the market. Not only in restaurants but also in convenience stores and stores providing services. Which POS system choose? In this work, I deal with the question: Whether we should purchase POS from a stable developers or give preference to young developers of POS solution. Respectively, what solution can increase efficiency and possibility of profit. The aim is to determine whether long-term development of older POS solutions is still effective and competitive with new solutions. The secondary objective may also be a recommendation of what product might be a good candidate for the position of cash register software in your business.
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Řízení likvidity a solventnosti (na příkladu konkrétního podniku) / Liquidity and solvency managementBrabcová, Lucie January 2016 (has links)
The thesis deals with the individual aspects of liquidity and solvency management in the context of financial risk management and working capital components. The main accent is put on the foreign exchange risk management and the cash management tools on the group level: netting and cash pooling. These tools are supported by the cash forecasting system and the actual cash flows evaluation. The methods of liquidity and solvency management are demonstrated on the example of a Shared Service Center organisation.
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Linking protection and promotion in poor households : social pension scheme and poverty reduction in urban Bangladesh : do cash-based social assistance measures promote more investments towards poverty exit?Ragno, Luigi January 2014 (has links)
Social Protection, and in particular social assistance, has emerged as a key area of international development policy. Recognition of the important role of social protection policies is aligned to a growing consensus on their role in reducing poverty and vulnerability and in preventing people from falling into poverty and facilitating exit from poverty. In the late 1990s, the World Bank (WB) developed the Social Risk Management (SRM) framework as a new conceptual framework for analysing social protection in developing countries. In the SRM, risk taking, the proactive management of risk at household level, was argued to be essential in enabling poor households to invest and grasp opportunities for economic development and poverty reduction. This research examines and conceptualizes the why and the how of investment by households in poverty. The research also examines the extent to which access to social assistance interventions may play a positive or negative role in the process. The thesis argues that the SRM oversimplifies and underestimates a variety of factors and processes that play a role in the household’s investment behaviour in three dimensions of their life, namely savings, education and health. In the research, household decision making is conceptualised as a two stage process of ‘constructing’ investment preferences (what they are willing to do), and of ‘realizing’ or ‘revealing’ household choices (what they actually do). The empirical findings indicate that access to social assistance did not appear to have a role in constructing investment preferences. However, it had limited role under certain circumstances in favouring the realization of households’ investment preferences. The research suggests that the SRM fails to encapsulate the complexity of household investment decisions, crucial to exiting poverty. Building on some of the concepts emerged in the research, I develop a ‘behavioural’ variation of the ‘risk taking /poverty exit’ component of the SRM in an attempt to improve the explanatory capacity of this framework. The research utilises the grounded theory framework (GT), adapted to a low income country context, and investigates the role of social assistance in household behaviour through an extensive field work in Bangladesh with urban households targeted by the Old Age Allowance Scheme (OAA), one of the largest social assistance schemes in Bangladesh.
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Till cash management modelSick, Gordon Arthur January 1976 (has links)
This thesis develops a model for the management of till cash (currency and coin) of a branch for a Vancouver area credit union. The model is developed in two parts. First, a model is estimated to forecast cash demand and then a cash order algorithm is developed.
Two statistical models are developed to estimate cash demand. The first employs Box-Jenkins time series techniques. This model fails because the cash flow data are non-stationary, exhibiting both a growth trend and high autocorrelations at large lags. In the second model, a growth trend for real weekly cash flows is first estimated, incorporating an asymptotic capacity constraint. The real cash flow trend is converted to a nominal trend and used as the weight in a linear weighted least squares model for daily cash flows, in which the explanatory variables are dummy variables to indicate days of the week, months of the year, incidence of pay days, etc. The consistency of the resulting forecast model is also discussed.
To develop a cash order algorithm, steady state models are first considered. These models are generally based on stationary cash demand, constant delivery lag times for orders and other assumptions that are inappropriate in this till cash management setting. To relax the steady state assumptions a general dynamic programming framework is developed for the cash management model that allows for either penalty costs for cash-outs (cash shortages) or a chance constraint involving the probability of a cash-out. Because of non-stationarity of the cash flows the dynamic program cannot be solved directly, but an approximate solution is obtained using a simulation technique. The resulting algorithm is tested on historical data and the results are discussed briefly. / Business, Sauder School of / Graduate
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Přístup k testování účetní hodnoty aktiv dle IFRS / Impairment tests of assets in accordance with IFRSMalátová, Zuzana January 2011 (has links)
The main goal of this thesis is to create a comprehensive view of the measurement of assets in accordance with International Financial Reporting Standards with closer focus on the impaiment tests of assets in accordance with IAS 36 Impairment of Assets. The thesis is divided into several parts the first of which is general and deals with the definition of assets, the conditions for their dislosure in the statement of financial position and methods of their valuation. This part is followed by the third chapter, which at first approaches the valuation models applicable on current and non-current assets, which are excluded from the scope of IAS 36, and then describes the principles of impairment tests of individual assets. The fourth chapter deals with impairment tests of cash-generation units, including goodwill and the allocation of corporate assets. The last part of this thesis contains examples from real financial statements, aim of which is to approach demands of IAS 36 concerning disclosure.
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The relationship between multidimensional psychological well-being and povertyOaker, Brandon 02 March 2020 (has links)
Evidence from various academic fields indicates that mental health and income are correlated. Additionally, evidence exists that an increase in income improves psychological well-being and evidence that poor psychological well-being negatively impacts income. The difficulty is that there is no definitive work pinpointing the direction of the causal relationship between income and psychological well-being, but studies are attempting to find out. Hence, this paper attempts to contribute to ongoing work with an IV estimation approach to determine the causal effects of psychological well-being on poverty. Using data provided by Haushofer and Shapiro, this paper finds evidence that an increase in income causes a reduction in depression and stress levels, along with increases in happiness and life satisfaction of the study participants. Additionally, it is found that these improvements in psychological well-being lead to increases in monthly household expenditure, especially health care. Furthermore, these findings indicate that when women receive a cash transfer, a significant proportion of that transfer is devoted to health care. All the estimates presented in the paper indicate that an improvement in economic well-being leads to an improvement in the mental health of the poor, which causes them to spend more and focus more on their health care.
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Podnikatelský plán / Business PlanKostková, Mária January 2010 (has links)
The contents of final thesis is to create a business plan small bakery. The work consists of theoretical and practical parts. The practical part deals with the first business environment the country in which the economic unit will operate and followed part of creating a business plan. The objective of final work is on pursuance of analysis and financial plan propose an entrepreneurial plan for establishment of business.
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Predictive ability of current earnings and cash flowsGumbi, Percy 16 February 2013 (has links)
This research investigated the ability of current earnings and cash flows to predict future cash flows and future share prices. The investigation was conducted used financial information of JSE listed companies over a period between 2001 and 2011. The objectives of the research were to establish the predictive ability of current earnings and cash flows on future cash flows and share prices. This study was motivated by the findings of Kim and Kross (2005) where they consolidated the earlier findings by Collins et al. (1997) and Dechow et al. (1998).It was predetermined that the study would add to the body of knowledge in financial statements analysis and the application of earnings and cash flows as the predictive financial variables, Earnings are regarded as an essential measure of company of company‘s performance and cash flows from operations as a measure of the company‘s ability to generate cash flows from their operations. It was noted that investors do study and analyse these financial elements when investment decisions are made (Higgins, 2009; De Fond and Hung, 2003).It was found that earnings did not have the predictive ability on future cash flows but proved to possess high predictive power over future share prices. The results were not in agreement with the previous studied on the same subject. The average of R-square on current earnings ability to predict future cash flows were R2=0.27 and 0.38 in the long run and short run, respectively. The predictive ability on future share prices were R2=0.44 and 0.54 in the long and short run, respectively. Current cash flows on the hand indicated low predictive ability on future share price where the average R2=0.24 and 0.33 in the long and short run respectively. The predictive ability on current cash flows over future cash flows proved to be higher, which was not consistent with the previous researchers. The average R2 were 0.44 and 0.46 in the long and short run. It was noted that these financial elements proved to possess higher predictive abilities in the short run. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted
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Tobin's q, Agency Conflicts, and Differential Wealth Effects of International Joint VenturesMin, Jae Hoon, Prather, Larry J. 01 September 2001 (has links)
This article examines announcement effects of 240 international joint ventures (IJVs) undertaken by US firms to ascertain their impact on shareholders' wealth. The objective is to ascertain whether the mixed results of announcement effects reported in the literature can be explained. Theory suggests that IJVs would result in differential stock price reactions due to firm-specific characteristics. Therefore, it is hypothesized that IJVs would elicit a positive stock price reaction, on average. Also, it is hypothesized that this reaction should be greater for high Tobin's q firms and for low free cash flow firms. Empirical analysis reveals that firm-specific characteristics do influence announcement effects and suggests that these factors may explain the mixed announcement effects documented in the literature.
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