This diploma thesis deals with the topic of the cash machines accessibility in the area of České Budějovice. The accessibility is created by using GIS tools and is made by different methods in the different concentration of the cash machines in the specific urban areas of the city. The thesis is divided into three main chapters. The chapters in the beginning concern with the introduction, literature summary and theoretic part of the thesis. The final results were based on the theoretic part. In the methodology there are highlighted data collection, the work with GPS and mainly making space accessibility by using GIS tools. There are also described using methods which the final maps are made by. In the last and the most important chapter are the final results description, obtained data, maps creating and the summary of the space accessibility. Then there is in this part the recapitulation of the concentration, description and follows a summary of the bank machines location according to the urban areas in České Budějovice.

The diploma thesis is focused on determining the objectified value of the ag-ricultural company AGRA Ždánice, a. s. The thesis is divided into two parts. First, the issue of business valuation is described in the theory. Second, the practical portion includes the characteristics of the valued company and its valuation according to the theoretical portion. The process of valuation contains the strategic and financial analysis, as well as the analysis and forecast of value drivers. On the basis of this information, the business value is estimated to 1 January 2013 using both the discounted cash flow method and the capitalized earnings method. The thesis concludes with recommendations in the area of business value.

This diploma thesis is dedicated to the Statement of cash flow, its essence, methods of compilation and its use in financial management of an enterprise. In the first part of the thesis there in an introduction of the theory, which are subsequently applied on a selected group of business subjects. For every enterprise there are composed Statements of cash flow in the time interval of five years from 2012 to 2016. Difference between the composed Statements and official Statements of the enterprises are then found and explained. Another partial aim of the thesis is finding of the correlation coefficient between operating cash flow and other significant economic fundamentals. It the last part there are calculated financial ratios based on the value of cash flow on the one hand - and on the value of operating profit on the other hand. In conclusion of the thesis there is comprehensive data analysis. Finally, the link between the results of the analysis and the current situation on the market is found.

Made available in DSpace on 2014-06-11T19:26:16Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-12-10Bitstream added on 2014-06-13T18:54:32Z : No. of bitstreams: 1 volpato_pr_me_bauru.pdf: 853774 bytes, checksum: cc7fcec621e660a4255c9498f2c10913 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / As profundas transformações pelas quais passou o setor de energia elétrica no Brasil nos últimos anos, particularmente no que se refere à desverticalização das atividades de transmissão, geração e distribuição, teve como consequência, entre outras, o surgimento de empresas especializadas na atividade de transmissão de energia elétrica. Essas empresas, individualmente ou em consórcios, principalmente através de financiamentos estruturados na modalidade Project Finance, têm disputado avidamente os lotes submetidos a leilão pela Agência Nacional de Energia Elétrica - ANEEL, aceitando deságios surpreendentemente elevados em relação à receita teto definida pelo poder concedente. Uma vez aceitos esses deságios, levando em conta os critérios adotados pela agência, as receitas oriundas da disponibilidade desses ativos ao sistema elétrico, não cobririam os investimentos, tornando pouco atraente ou mesmo proibitivo às empresas fazer investimentos em transmissão de energia elétrica no Brasil. Este trabalho tem como objetivo identificar, dentre as variáveis que compõem uma avaliação de investimento, quais poderiam explicar a tomada de decisão final em oferecer um lance num leilão, com o objetivo de obter uma concessão para construir e operar ativos de transmissão de energia elétrica. Ainda como objetivos secundários, apresenta a atual estrutura do setor elétrico brasileiro e as características de uma empresa de transmissão. O trabalho pretende, assim, responder a uma indagação frequente nos meios especializados acerca das razões que levam os investidores a aceitar empreender capital com expectativa de retornos tão reduzidos. A pesquisa conclui que os valores considerados pelo poder concedente para definir as receitas futuras dos empreendimentos em transmissão de energia elétrica, particularmente no leilão analisado, não condizem com os valores... / The deep changes in which the electrical energy sector went through in Brazil in the past few years, in particular the split of the activities of generation, transmission, and distribution, caused as consequence, among others, the arising of specialized companies in the electrical energy transmission activity. These companies, individually or in consortiums, have greedily disputed the lots submitted to auctions by the National Agency of Electric Energy (Agência Nacional de Energia Elétrica - ANEEL), mainly through the financy structrured modality of Project Finance, accepting surprising elevated discounts in comparison with previous values of incomes defined by the government. Since these discounts are accepted, taking into account the criteria adopted by the agency, the incomes originated for the availability of these assets to the electrical systems would not compensate the investments, making this business not attactive or even prohibitive to the companies that intent to invest in the transmission of electrical energy in Brazil. This work has the objective to identify, among the variables that forms an investment analysis, which ones would be able to explain the final decision in offer a proposal in a auction, with the objective to obtain a concession to build and operate electrical energy transmission assets. As complementary objectives, it shows the present structure of the Brazilian electrical sector and the characteristics of transmission companies. This work intents, yet, to find answers to a frequent question in the specialized press about what are the reasons that lead investors to accept to invest capital even when they have so reduced expectations o returns. This research concludes that the values considered by the government to define futures incomes of the undertakings in electrical energy transmission, particularly in this analyzed auction, do not correspond to the values... (Complete abstract click electronic access below)

Made available in DSpace on 2014-06-11T19:24:46Z (GMT). No. of bitstreams: 0 Previous issue date: 2005-09-30Bitstream added on 2014-06-13T19:31:47Z : No. of bitstreams: 1 kajino_lk_me_bauru.pdf: 781551 bytes, checksum: 5dd61f3b2f9176e9a30a4c792ca5af9a (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Na implantação dos verdadeiros aterros sanitários, além dos aspectos técnicos, as questões de concepção e gerenciamento com objetivos ambientais devem ser levadas em consideração, sem esquecer também as de ordem econômica. Deve ser lembrado que recursos consideráveis são necessários não somente para a construção, mas também para operação, manutenção e monitoramento de um aterro sanitário. A Análise de Ciclo de Vida (ACV) é uma ferramenta que possibilita dimensionar os impactos ambientais decorrentes da implantação de um aterro sanitário. Conhecer, e principalmente, quantificar os efluentes do aterro são fundamentais para o planejamento das ações de monitoramento ambiental. A aplicação desse conceito mostra-se como uma alternativa interessante para o gerenciamento do sistema de disposição final e permite identificar e correlacionar os principais impactos ambientais ao longo da vida útil. A Análise Econômica é outra ferramenta fundamental para o estudo da viabilização de um aterro sanitário. Além do custo total da implantação e operação do aterro, é necessário conhecer e estabelecer o fluxo de caixa (entrada e saída de recursos) ao longo da vida útil, e também após o encerramento. Conhecendo os recursos necessários é possível estabelecer formas de buscar fontes de financiamento de recursos. E possibilita planejar a arrecadação de recursos por meio de cobrança de tarifa de usuário. O estudo prático realizado com base nos dados do projeto do aterro sanitário de Presidente Prudente mostrou que, com a cobrança de uma tarifa adequada, sua administração financeira pode... / In the establishment of effective sanitary landfills, beyond technical aspects, the conception and management questions related to environmental objectives must be considered, without forgeting the economical order as well. It has to be remembered that enough amount of money must be available not just for sanitary landfill construction, but also for its operation, maintenance and monitoring. The Life Cycle Analysis (LCA) is a tool that allows measuring environmental impacts due to implantation of a sanitary landfill. The knowledge and, mainly, the quantification of landfillþs emissions are fundamental in planning the environmental management actions. The appliance of this concept arise as an interesting alternative for the management of final disposition system, and allows to identify and correlate the essential environmental impacts during all landfill useful life. The Economic Analysis is another fundamental tool for the feasibility study of a sanitary landfill. Besides the cost to establish and to operate a sanitary landifill, it is necessary to know and set up the cash flow (input and output resources) in for useful life, as well as after-closure. Knowing the necessary resources it is possible to set up ways to achieve sources of claims financing and the possibility of planning the collection of taxes from users. A practical study was carried out considering Presidente Prudenteþs sanitary landifill data and it showed that, collecting... (Complete abstract click electronic access below)

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015. / The broad aim of this research was to investigate the working-capital management practices of Small Medium and Micro Enterprises (SMMEs) in the Cape Metropole. The study was motivated by a lack of research on the workingcapital management practices of SMMEs. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings of the study indicate that most SMMEs manage their cash effectively; however only a minority hold cash for speculative purpose, invest their surplus cash profitably and use computers to manage cash. By contrast, only a minority of the SMMEs sell on credit. Of those that do, only a minority review their credit criteria annually, send reminders to debtors, charge interest for delayed payment, send prompt statements and use computers to manage their receivables. Likewise, only a minority of the SMMEs purchase on credit. Of those that do, a majority pay promptly to take advantage of discounts and thus only a minority settle their accounts on the last date allowed. Interestingly, most of the SMMEs that purchase on credit use computers to manage their payables. Only a minority of the SMMEs perceive a lack of skills, resources, personnel and time as factors that inhibit them from managing their workingcapital effectively. The findings of this study provide invaluable insights on the weaknesses in the working-capital management practices of SMMEs, which could be used to inform future endeavours of the Government when establishing interventions meant to improve the survival rates of these entities. The findings may also assist SMMEs to gauge and review their working management practices, particularly their receivables and payables, with a view to optimising the benefits derived from these components of working-capital.

This master thesis is intent on the financing of the long-term assets at its acquire. The master is the compare of the leasing financing and other ways of financing. In thesis there are characterised the long-term assets, leasing-financing and alternative sources of financing. Everything is applicated on the case of the concrete long-term assets at the select company. Comparing and evaluation of four variants financing of the assets {--} the purchase from own means, the possibility of the bank credit and two variants of the leasing financing {--} is execute from the standpoint of the absolute financial pretentious and comparing from the standpoint of the costing pretentious, where are expended costs transfer to the present value.

The aim of the thesis is to introduce agrotourism to a particular company, which is run in foothills of the protected landscape area of Český les, as additional business activity based on sources provided by the farm, countryside and village inhabitants in agreement with the ideas of the sustainable development. It proposes new approaches to management, analyses the strengths, weaknesses, opportunities and threats to be faced. Besides that it acquaints with new ideas how to attract and keep up clients all the year round. One of the aims is to provide a potential stakeholder with a document that would help him when making decisions whether to include agrotourism into the portfolio of services or not. This document is actually a prospectus giving an insight into possible future development of business on the farm. Basically the prospectus theoretically copes with possible traps of real business and predicts cash flow and profit in each year.

Este trabalho apresenta um modelo integrado de gestão econômico-financeira de sistemas produtivos agropecuários, que destina-se (a) a fornecer ferramentas de gestão para o sistemas produtivos agropecuários, (b) proporcionar a avaliação do uso dos seus recursos e (c) contribuir para o desenvolvimento econômico-financeiro desse setor. Para tanto, realizaram-se (i) uma revisão da literatura sobre a gestão econômico-financeira do agronegócio; (ii) uma revisão sobre ferramentas que deem subsídio a essa gestão; (iii) uma apresentação de um modelo integrado dessas ferramentas e (iv) a sua aplicação. A primeira revisão da literatura revela a diversificação e a integração de culturas como fontes para o aumento da lucratividade dos empreendimento rurais através do compartilhamento de recursos. A segunda revisão bibliográfica aponta como sistema de custos, fluxo de caixa e compartilhamento de recursos auxiliam no aumento da lucratividade. A integração dessas três ferramentas é apresentada através de um modelo conceitual e de uma sistemática de operacionalização, que, posta em prática em um sistema produtivo que integra lavoura e pecuária, apresenta o impacto do compartilhamento de recursos nos custos, nos pontos de equilíbrio, no fluxo de caixa e na utilização de recursos. Os resultados sustentam o compartilhamento de recursos como alternativa para o aumento da lucratividade. O modelo de gestão demonstra ser um conjunto de ferramentas relacionadas, com possibilidade de detalhamento a fim de suprir necessidades específicas. / This paper presents an integrated model of rural enterprise economic-financial management. This model is intended (a) to provide management tools for agriculture production systems, (b) to provide a review of the use of their resources and (c) to contribute to the economic and financial development of this sector. To achieve this objetives it was made: (i) a literature review on agribusiness economic and financial management, (ii) a review of tools that give allowance to such management, (iii) a presentation of an integrated model of these tools and (iv) the implementation of this model. The first action reveals diversification and integration of cultures as sources for increasing the profitability of rural development through the sharing of resources. The second literature review points out how the cost systems, the cash flow and the shared resource assist in increasing profitability. The integration of these three tools is presented through a conceptual model and a its systematic operationalization, which, implemented in a production system that integrates crops and livestock, presents the impact of resource sharing at costs, at the break even points, at cash flow and at resource utilization. The results support the sharing of resources as an alternative to increased profitability. The management model proves to be a set of tools related, whi the possibility of detail in order to meet specific needs.

abstract: I show that firms' ability to adjust variable capital in response to productivity shocks has important implications for the interpretation of the widely documented investment-cash flow sensitivities. The variable capital adjustment is sufficient for firms to capture small variations in profitability, but when the revision in profitability is relatively large, limited substitutability between the factors of production may call for fixed capital investment. Hence, firms with lower substitutability are more likely to invest in both factors together and have larger sensitivities of fixed capital investment to cash flow. By building a frictionless capital markets model that allows firms to optimize over fixed capital and inventories as substitutable factors, I establish the significance of the substitutability channel in explaining cross-sectional differences in cash flow sensitivities. Moreover, incorporating variable capital into firms' investment decisions helps explain the sharp decrease in cash flow sensitivities over the past decades. Empirical evidence confirms the model's predictions. / Dissertation/Thesis / Ph.D. Business Administration 2013