This graduation theses is engaged in possibilities a new firm with facility in field of accounting consulting. It is necessary to locate, if it should to entre on the market or not and how ixpectations has it.

Master’s thesis elaborates an evaluation of the management of contributory organization named Business Academy and Language School Entitled to State Exams. The aim of the submitted master’s thesis is, on a base of the evaluation of the management, to propose a set of recommendations which will improve the management and will make the management more efficient.

The goal of my dissertation, on the theme financing optimization, is to find out the needs of dwellers in town Žďár nad Sázavou. On the basis of my results I will suggest new financing solutions according to town budget expenditure. Partial target is to analyse income and expenditure budget of Žďár nad Sázavou and its fulfilment. My dissertation is divided into three parts theoretical, analytical and practical. The first part specifies crucial terms and principles related to studied points at issue. In the second part is analysed financial management for the past five years. In the last part are suggested solutions for separated activities in Žďár nad Sázavou according to questionnaire survey. Conclusion consists of synthesis and final summaries of detected information and deficits in financial management in Žďár nad Sázavou.

This thesis focuses on the problem of internal guidelines for accounting in a selected company. The first section provides theoretical background of accountancy and internal guidelines. The main tasks of the second part of this work is an analysis of the current company guidelines’ state, identifying imperfections and, consequently, design new or update already existing directives. The aim of the thesis is to increase the efficiency of the management process in the company.

This diploma thesis is focused on processing intercompany directions in company quick-mix k.s. In theoretical part of thesis the term and general meaning of intercompany directions is explained as well as requirements for the development of specific intercompany directions. The aim of thesis is to revise current intercompany directions and suggest update of them, furthermore I aim to develop missing directions related to circulation of bookkeeping documents, travel expenses and the process of closing accounts.

The diploma thesis deals with the evaluation of economic activities of Vlčnov village in the years from 2009 to 2013. The thesis is divided into three parts. There are mentioned theoretical themes in the first part. In the second part, there is basic information about Vlčnov village. Later on, there is the analyses of incomes and expenses of the village. In the end, there is also the evaluation of village´s economic activities. The third part describes the suggestions to improving the economic activities.

The increase in the life expectancy of natural persons has become a worldwide phenomenon. People live longer and need income for longer periods of time. Individuals need to start saving for their retirement early in life while still part of the workforce. Insufficient retirement savings lead to individuals not having sufficient income for their retirement. People become dependent on the government for assistance in paying for their day-to-day living expenses, leading to increases in social grants payable by the government. In South Africa the National Treasury needs to budget through taxation for the increase in the old age pension, which increases government expenditure. Additional income tax will therefore need to be raised to ensure that the national deficit does not increase further. Personal income taxes will directly be affected by the increase in the life expectancy. Research has been done internationally on the increase in life expectancy and the possible effect on the governments of those countries. No research has, however, been done in such detail in South Africa. This study provided information on the increase in the life expectancy of the South African population and the effect on the increase of old age pension as a social grant expense paid by the Government to qualifying beneficiaries. The aim of this study was to gain insight in the increase in the number of elderly people, those individuals aged 60 years and older, and the relation between this increase and the increase in the number of old age pension beneficiaries together with the increase in the budgeted expenses by the Government for old age pension. From a theoretical perspective, this study aimed to identify the possibility of increasing the retirement age to help people receive an income from employment for longer and to provide for themselves during the longer years in retirement. Finally the study aimed to assess this impact on taxation. A number of factors play a role in the increase of the number of old age pension beneficiaries and the resulting old age pension expense in the government budget. This study only focused on the role that the increase in life expectancy plays. AFRIKAANS : Die toename in die lewensverwagting van natuurlike persone het ’n wêreldwye verskynsel geword. Mense leef langer en moet ’n inkomste vir ’n baie langer tydperk hê. Individue moet reeds vroeg, terwyl hulle nog deel is van die werksmag, begin spaar vir hul aftrede. Onvoldoende aftreefondse lei daartoe dat pensioenarisse nie voldoende inkomste tydens hul aftrede verdien nie. Hierdie tekort lei daartoe dat individue afhanklik is van die regering om hulle by te staan vir die betaling van daaglikse uitgawes. Dit lei tot die verhoging in die maatskaplike toelaes wat deur die regering betaal word. In Suid-Afrika moet die Nasionale Tesourie in die begroting voorsiening maak vir die toename in die ouderdomspensioen wat tot ’n toename in regeringsuitgawes lei. Ekstra inkomste moet ook verkry word om te verseker dat die nasionale tekort nie verder toeneem nie. Persoonlike inkomstebelasting word regstreeks hierdeur beïnvloed. Internasionale navorsing is gedoen op die toename in lewensverwagting en die moontlike invloed op die regerings van daardie lande. Soortgelyke navorsing is egter nog nie in Suid-Afrika gedoen nie. Dié studie bied meer inligting oor die toename in lewensverwagting van die Suid-Afrikaanse bevolking en die effek daarvan op die toename in die ouderdomspensioen as ’n maatskaplike toelaag wat deur die regering betaal word aan begunstigdes wat daarvoor kwalifiseer. Die doel van hierdie studie was om insig te verkry in die toename in die aantal bejaardes, individue van 60 jaar en ouer, en die verwantskap tussen hierdie toename en die toename in die aantal ouderdomspensioen begunstigdes asook die begrote regeringsuitgawe vir ouderdomspensioene. Die studie het gepoog om vanuit ’n teoretiese oogpunt te kyk na die moontlikheid om die aftreeouderdom te verhoog sodat mense langer inkomste kan verdien en vir hulleself kan sorg in die langer aftreetydperk. Die studie het ook gekyk na die invloed hiervan op belasting. Verskeie faktore speel ’n rol in die groei van die aantal individue wat ouderdomspensioen ontvang en gepaardgaande toename in die ouderdomspensioenbegroting van die regering. Die studie het slegs gefokus op die rol wat die verhoging in lewensverwagting speel. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The Income Tax Act 58 of 1962 (“Act”) entitles taxpayers to deduct certain losses and expenses incurred by them from their taxable income if such losses and expenses comply with the requirements of section 11(a) of the Act. One of the requirements of section 11(a) is that, in order to be eligible for a deduction, the losses and expenses must have been “actually incurred” by the taxpayer. The area of tax deductions in our tax law represents the frontline in the continuous and inevitable war between the taxpayer (almost always desperately trying to maximise her deductions) and the revenue authorities (as often times desperately trying to minimise the deductions to which the taxpayer is entitled). The stage on which the various battles which make up this mighty war between citizen and state are fought is the court and the arsenal with which each party comes armed is the Act and, more specifically, the absolute belief of each party in the correctness of their interpretation of the Act, which, each party hopes, will be ably demonstrated by their able (and often extremely expensive) counsel. Such is the determination of the taxpayer and the tax authorities alike that the body of case law relating to this specific area of our law is, especially when one considers that it essentially involves on only one section of the Act, relatively voluminous. The author’s intention is to consider only one of the requirements with which the taxpayer must comply in order to be eligible for a deduction, namely, the requirement that the relevant loss or expenditure must have been “actually incurred” by the taxpayer. Despite the fact that the meaning of the phrase “actually incurred” has been considered extensively by our courts, significant uncertainty still exists as to its exact meaning. The author will deal with three specific contexts in which the meaning of this phrase remains a subject of uncertainty, namely, share-based payments, contingent liabilities and losses and expenses incurred in relation to illegal receipts. The author will begin first by dealing with the interpretation of tax statutes, the author will then, in general terms, consider the general deduction formula after which the author will delve into the meaning of the phrase “actually incurred” in the contexts of each of the transactions mentioned above. / Dissertation (LLM)--University of Pretoria, 2012. / gm2014 / Mercantile Law / unrestricted

Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and company documents. Member checking was completed to strengthen creditability and trustworthiness. Based on the methodological triangulation of the data sources collected, 5 emergent themes were identified after completing the 5 stages of data analysis: buying or purchasing power, being customer focused, having the right employees, having the right equipment, and leadership. When small aviation business owners incorporate these themes into their business model, they may increase the prosperity of their companies, the employees, their families, the surrounding communities, and the local economy. The findings from the study may contribute to social change by providing insights and strategies for small aviation business leaders in reducing operating costs for profitability. The data from this study may contribute to the prosperity of the small aviation business leaders, their employees, their families, the surrounding community, the local airport, and the local economy. By reducing operating expenses, small aviation business leaders will have more money to invest in the local community and the economy.

The continued steady growth of public sector unions compels public administrators to understand the influence labor organizations exert upon local governments. The following study demonstrates the extent of union influence upon police expenditures in Florida. Union influence not only increases total police expenditures and personal services expenditures, it also causes operating expenses to rise. Union influence is less pronounced, and possibly even non-existent in capital outlays expenditures because of possible lack of interest on the part of the union in this area and also because of the existence of economically predetermined policies regarding capital outlays such as vehicle purchases. Public sector unions, by formalizing and enhancing the exit-voice phenomenon within government systems, influence the expenditures of local government. This influence manifests its presence specifically in local government expenditures. By examining the association between unionization and the level of expenditures in local government, this study attempts to illustrate the influence of unions upon local governments. Specifically, this study assesses the impact of police unionization has upon local government police department expenditures for municipalities in the state of Florida. A qualitative inquiry combines with a quantitative study to examine the extent of union influence on police expenditures in Florida.