El conocimiento de la situación financiera en las instituciones educativas permitirá identificar y resolver las dificultades económicas y financieras, a su vez ayudará a la adecuada toma de decisiones financieras y asignación optima de los recursos para generar valor. Ante esto, la presente investigación se enfoca en la situación financiera y la toma de decisiones en la institución educativa Master College, planteando como objetivo general determinar la situación financiera y la toma de decisiones en la I.E. Master College 2019-2021 y como objetivos específicos describir las características de la I.E. Master College de acuerdo al decreto legislativo N° 882: Ley de promoción de la inversión en la educación, describir la situación financiera del 2019-2021, evaluar la toma de decisiones del periodo 2019-2021 y establecer estrategias financieras. La investigación presenta un enfoque mixto, es de tipo aplicada con un nivel descriptivo; tiene un diseño no experimental y transversal. Se consideró como población a la Institución Educativa y se utilizó como muestra, de acuerdo al criterio de selección, toda la información financiera demostrada en los estados financieros. Se utilizó la técnica del análisis documental y la guía de entrevista al director de I.E. Master College. / Knowledge of the financial situation in educational institutions will allow identifying and resolving economic and financial difficulties, in turn will help to make adequate financial decisions and optimal allocation of resources to generate value. Given this, this research focuses on the financial situation and decision-making in the Master College educational institution, with the general objective of determining the financial situation and decision-making in the I.E. Master College 2019-2021 and as specific objectives describe the characteristics of the I.E. Master College according to legislative decree No. 882: Law for the promotion of investment in education, describe the financial situation of 2019-2021, evaluate decision-making for the period 2019-2021 and establish financial strategies. The research presents a mixed approach, it is of an applied type with a descriptive level; It has a non-experimental and cross-sectional design. The Educational Institution was considered as a population and all the financial information shown in the financial statements was used as a sample, according to the selection criteria. The documentary analysis technique and the interview guide to the director of I.E. Master College.

El presente trabajo de suficiencia profesional fue realizado con el objetivo de evaluar el impacto del sistema de costos por órdenes en el estado de situación financiera en empresas que brinden servicios, específicamente en el sector de arquitectura. Por tal motivo en el marco teórico se define conceptos relacionados a las variables en investigación, y también se menciona diferentes autores e investigaciones internacionales sobre el tema en mención para un mayor alcance del trabajo. Por tal razón, se desarrolla este trabajo de investigación esperando un mayor aporte a estas investigaciones para que sirva como base y motivación para seguir investigando paradigmas de la aplicación a este tipo de costo que surgirán en el futuro de las aplicaciones de las empresas Por otro lado, para validar y sustentar las hipótesis planteadas se utilizaron instrumentos cualitativos, tales como entrevistas de profundidad, e instrumentos cuantitativos, tales como encuestas. Finalmente, se desarrollará un caso práctico donde se compara la situación actual de la empresa y la situación después de haber aplicado el sistema de costos por órdenes de acuerdo a lo investigado, analizando el impacto en la situación financiera de una empresa que brinda servicios de arquitectura en Lima. / The present professional proficiency work was carried out with the objective of evaluating the impact of the cost system for orders in the statement of financial position in companies that provide services, specifically in the architecture sector. For this reason, in the theoretical framework, concepts related to the research variables are defined, and different authors and international research on the subject in question are mentioned for a greater scope of work. For this reason, this research work is being developed, hoping for a greater contribution to these investigations so that it serves as a basis and motivation to continue investigating paradigms of the application to this type of cost that will arise in the future of the applications of the companies. On the other hand, qualitative instruments, such as in-depth interviews and quantitative instruments, such as surveys, were used to validate and sustain the hypotheses. Finally, a case study will be developed comparing the current situation of the company and the situation after having applied the cost system for orders according to the research, analyzing the impact on the financial situation of a company that provides architectural services in Lima. / Tesis

Made available in DSpace on 2015-03-05T19:14:43Z (GMT). No. of bitstreams: 0 Previous issue date: 24 / Nenhuma / A presente pesquisa analisou o impacto do reconhecimento de Ativos Fiscais Diferidos (AFDs) nos índices de liquidez corrente, liquidez geral, endividamento e rentabilidade sobre o patrimônio líquido de 36 empresas que fazem parte do nível de governança corporativa da BOVESPA, denominado “Novo Mercado”, com dados das demonstrações contábeis do período de 2006 a 2008. Os índices foram calculados sem a consideração e com a consideração de Ativos Fiscais Diferidos nas referidas demonstrações. A abordagem do estudo é quantitativa; quanto aos objetivos a pesquisa é descritiva e no que tange aos procedimentos técnicos é documental. Constatou-se, por meio do Teste “t”, que o reconhecimento de AFDs tem impacto estatisticamente significativo nos índices de liquidez e endividamento. Adicionalmente, buscando explicar os diferentes níveis de reconhecimento de AFDs na amostra, aplicou-se o teste de correlação e análise de dependência por meio de regressão múltipla. Os resultados revelam não existir relação significativa en / This research examined the impact of the recognition of deferred tax assets (AFDs) in rates of current liquidity, general liquidity, debt and profit of the inheritance of 36 companies that are part of the level of governance corporative from BOVESPA, called "New Market" with data from accounting statements for the period from 2006 to 2008. The indices were calculated without consideration and with consideration of deferred tax assets in these reported demostrations. The approach of the study is quantitative, as the aims; the research is descriptive, in regard about technical procedures; it is documentary. It was verified that the "t" test, that the recognition of AFDs has statistically significant impact on liquidity and debt. Additionally, trying to explain the different levels of recognition of AFDs in the sample, it was applied the test of correlation and dependency analysis through multiple regression. The results showed no significant relationship between the level of recognition AFDs and the explanatory

Šiame moksliniame tyrime nagrinėjamas teisėtų lūkesčių principo turinio įgyvendinimas valstybės tarnyboje. Siekiant atskleisti temą, analizuojami Valstybės tarnybos įstatymas, valstybės ekonominę būklę apibūdinantys teisės aktai, teismų praktika bei Lietuvos ir užsienio mokslinė literatūra. Pirmoje dalyje aptariama teisėtų lūkesčių principo kilmės istorija bei samprata. Analizuojant teisės šaltinius, atskleidžiama, kada asmuo gali įgyti teisėtus lūkesčius bei valstybės pareiga gerbti asmens teises. Tuo pačiu nurodoma, jog teisėtų lūkesčių principas nėra absoliutus bei atskleidžiamos aplinkybės, kurioms egzistuojant, viešoji valdžia gali keisti teisinį reglamentavimą. Antroje mokslinio tyrimo dalyje pabrėžiamas valstybės tarnautojų vaidmuo valstybės valdyme bei valstybės pareiga paisyti šių asmenų teisėtų lūkesčių. Nagrinėjami teisės aktai, reglamentuojantys valstybės tarnautojų darbo užmokesčio dydį bei socialines garantijas, ir atskleidžiami konkretūs aukščiausių valstybės institucijų priimti sprendimai, kurie pažeidžia valstybės tarnautojų teisėtus lūkesčius ir kelia nepasitikėjimą valstybe. Trečioje mokslinio tyrimo dalyje yra apžvelgiama naujausia Europos Teisingumo Teismo praktika, kurioje nagrinėjamas Europos Sąjungos pareigūnų darbo užmokesčio ir socialinių garantijų didinimo ribojimo klausimas. Tuo pačiu, atsižvelgiant į antrojoje dalyje identifikuotas problemas, yra analizuojama Konstitucinio Teismo jurisprudencija bei suformuojamos pagrindinės sąlygos, kurias... [toliau žr. visą tekstą] / In this scientific research the implementation of substance of principle of legitimate expectations in the public service is analyzed. In order to reveal the point of this subject, the Public service Act, act’s revealing complicated economical and financial situation of state, Court practice and scientific literature of Lithuania as well as foreign countries are analyzed. Firstly, we discuss historical development and conception of principle of legitimate expectations. Analyzing sources of law we reveal when person is able to gain legitimate expectations and duty of state to respect person’s rights. Herewith, it is said that principle of legitimate expectations is not undeniable and circumstances when public authority is able to chance it legal acts are revealed. In Part two we reveal the importance of officials in administration of state and the duty of state to respect officials’ legitimate expectations. Herewith, legal acts related with officials’ salary and social securities are analyzed and problems that arise: decisions which were made by authority of state and which can infringe officials’ legitimate expectations and trust in state. In Part three the point of practice of European Court of Justice of the European Union realated with officials’ salaries and social securities restraint is revealed. Herewith, readers attention is paid to situation in Lithuania: we recall problems identified in Part two and analyze practice of Constitutional Court in order to set main... [to full text]

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development. This perception seems to be more common among the younger enterprises which have not differentiated their businesses activities enough, which results in a greater reliance of the purchases of the public sector. The studied WISE's express a desire to reduce their dependence on the revenues from the public sector by increasing the revenues from other business activities, but this is something that has been proven to be both difficult and time consuming. In line with e.g. age, business maturation, expanded areas of business activities and increased knowledge, more funding opportunities seems to occur. A vast majority of the enterprises have a negative attitude towards external funding in terms of external equity capital, due to its presumable intrusion on the determination of the company. The field which WISE's are operating in is undoubtedly an important socioeconomic area since they react to one of the society’s most prominent problems; people in exclusion and all the problems the exclusion causes. The analysis of the examined enterprise's funding opportunities and its consequences are the main contributions of this essay as well as the further suggestions on how the WISE's financial situation can be improved.

Financial literacy is a topic of the day which concerns all the categories of the population in their everyday life. The thesis titled Financial Literacy of Refuge Clients tries to describe the theme of financial literacy from two points of view. On one hand, from the viewpoint of people who, for various reasons, have become clients of refuge and on the other hand, from the viewpoint of social workers who work in refuge. The theoretical part is divided into four subchapters which describe a given issue. An explanation of the basic terminology related to the topic is followed by a subchapter on financial education of children and adults and activities in the field of education. The third subchapter deals with potential effects of financial literacy and the end of the theoretical part focuses on social work with refuge clients. The practical part describes a research which consists of two parts. To achieve the defined goal, a qualitative research has been employed in both parts, using the survey method and the semi-structured interview technique. The document contents analysis was used in the second part of the research. The survey research was carried out in five refuge of Diaconia of the Evangelical Church of the Czech Brethren. The first part of the survey involved fifteen communication partners, users of the refuge as a social service. The second part of the survey involved five communication partners, social workers in refuge. Both survey samples were created by a special-purpose selection. The data gathered in the interviews were evaluated by means of the open coding method. The main goal of the thesis was to find out how refuge clients view their own financial literacy and a potential for improvement in this respect. A sub-goal of the thesis focused on learning viewpoints of the social workers regarding the potential for improving financial literacy of the refuge clients. The survey results have shown that the category of financial literacy within the meaning as defined in literature is not represented in the refuge clients. With regard to their generally difficult situation which also includes their financial situation, the category of financial literacy narrowed to the efforts to make both ends meet at the end of the month and to the question whether or not to deal with financial claims, debts or distraints. This is the setting which has to be the basis for work of social workers in refuge as well. There exists a wide-ranging offer of potential paths leading to financial literacy for all categories of the population, regardless their address. Leaving aside education at school, getting further information is optional, conditioned by everybody's own interest. To increase financial literacy of the clients, social workers may choose from many options, or use their own knowledge and skills. The main prerequisite for success is to adapt themselves to the clients' interest and capabilities. The thesis describes attitudes of refuge clients to financial literacy issues which are identical to the attitudes of this specific category of the population to addressing their difficult financial situation. Social workers become aware of additional possibilities of financial literacy improvement which they can use when working with their clients. Based on the survey results obtained, a comprehensible leaflet has been prepared, containing the essential information about financial literacy. The leaflet in both electronic and printed version will be available for those interested in it, i.e. refuge clients, social workers as well as the general public.

This dissertation deals with theme: Aggregate measures of companies´ financial positions and their utilization. This work is divided into five parts: importence of classification company´s financial position, systems of indexes in company´s practice, site and bankruptcy indexes - merits and deficiencies, indexes of financial health use in operational programme and concrete analyses of firm´s financial position by chosen models. First part deals with importance of financial position monitoring and gives description of financial analysis, it´s usage and user. Second part displays types of indexes system, which are used in practice. Third part characterizes site and bankruptcy index and apprise of chosen models in more details. Final part contains process financial position analyses of firm Zemědělské služby Dynín, a. s by concrete methods.

The aim of the thesis is analysis of financial situation of households in Czech Republic. The main goal of the thesis is primarily analysis of differences in financial situation of households bellow and above the poverty threshold. The thesis is also focused on living standarts of households bellow the poverty threshold. This task is performed by using models of logistic regression for deeper analysis of situation of the Czech households.

The diploma thesis focuses on the financial evaluation of the situation of the selected company in the period 2015 - 2017. The methods of strategic and financial analysis are used to assess the financial health of the company. Based on the analyzes, measures are proposed to improve the financial situation of the company.

This master´s thesis deals with a prepare the financial plan of a selected company for the planned period 2019 -2022. The plan is based on analysis, using specific financial analysis methods in the years 2014 – 2018. Based on the outcome of the financial and strategic analysis, the current situation is described. The financial plan for planned period is completed in two variants including evaluation using the methods of financial analysis.