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This master´s thesis focuses on selection appropriate external corporate financing. It is about comparison offers of bank loans and financial leasing for purchase of a building machine in a specific company. Main goal of this master´s thesis is find the best product from the offer.

This Master Thesis is focused on the evaluation of non-profit organization financing. The main aim is the analysis of all possible financing forms of the particular organization Hospic u Sv. Alžběty in Brno. The considered financing forms are based on the theoretical findings realized from the first part of this work. Next topic is the analysis of current financing resources, the financial and the non-financial patterns, where the effective forms of financing are suggested as the benefit of supporting activities and progress.

INTRODUCTION: Performance–Based Grant Agreements are increasingly being used in Nepal in the healthcare sector, especially at public-private partnership hospitals. As interest in these agreements grows, it is essential to understand the process of implementation so that Nepali healthcare policy–makers can make better informed decisions about how they impact the public health situation of Nepal. This project studied the process of implementing Performance–Based Grant Agreements using qualitative research methods to interview key informants about their opinions, perceptions, and experiences associated with these agreements. METHODS: Semi–structured interviews with open–ended questions were conducted with key informants who have direct knowledge and experience about the design, implementation, and impact of the Performance–Based Grant Agreements. The key informants included healthcare administrators and healthcare workers at the various implementing hospitals, Government of Nepal officials, and members of various External Development Partners; these participants were chosen using a combination of purposive and convenience sampling methods in an attempt to triangulate responses and to generate a diversity of opinions, and perspectives. Participants were asked about their experiences with the Performance–Based Grant Agreements and interviews focused on associated challenges, opportunities, learned experiences, and both expected and unexpected consequences. Data analysis was overlapping with data collection and concentrated on identifying recurrent themes and ideas from transcribed interviews. These themes and ideas along with illustrative quotes guided discussion and results. RESULTS: A total of 16 interviews, ranging from 12 minutes to 75 minutes in length, were conducted with different hospital administrators, Government of Nepal officials, and members of different External Development Partners about the Performance–Based Grant Agreements. Participants had widely varying experiences about the process of implementing these agreements, which yielded a diversity of responses. DISCUSSION: There was an awareness gradient among the participants about the agreements as some participants had barely heard of the contracts while others had detailed knowledge of how their institution was implementing them. The process of implementation for participants and their institutions included grappling with the concept of conditionally tying funding to performance, figuring out how to do monitoring and evaluation, understanding the barriers to implementation, and using new technology and practices to meet the demands of the agreements. Despite the varying experiences associated with implementation or a lack thereof, participants were unanimous in their support for the adoption of these agreements and hopeful that these agreements can enhance partnership while improving the delivery of health services in Nepal.

1 Company financing analysis Abstract The aim of this thesis is to analyse the forms of financing a company, describe it, not only from a theoretical economic and legal point of view but also from a practical point of view, compare the advantages and disadvantages of various forms of financing and describe the economic and legal context and consequences of using different methods of financing. To fulfil this goal, the author used methods of analysis, comparison, induction and synthesis. The first chapter deals with the various ways of dividing the forms of financing the company, where the various types of capital are defined, which are concepts that are subsequently worked with in the following chapters. The second part of the first chapter then deals with a general description of the company's capital structure and then the basis for setting the optimal capital structure so as to achieve an ideal composition of debt and equity, especially in terms of minimizing the cost of capital and minimizing the risk resulting from the use of different types of capital. The second chapter then deals with the analysis of individual methods of financing the company from the equity and focuses mainly on financing from the company's share capital, shareholders' additional payments, depreciation, retained earnings and also...

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Made available in DSpace on 2016-04-25T18:40:20Z (GMT). No. of bitstreams: 1 Dissertacao-DanielaMoreiraPalermo.pdf: 433629 bytes, checksum: eea66345922fae58109c07cbbb437a2b (MD5) Previous issue date: 2006-07-31 / nenhum / During the last two decades, Brazil has been consistently increasing its participation in agribusiness worldwide. Currently, we re the main producer and exporter of lots of agricultural products, reason for why this sector reached prime importance in Brazilian economy. The question that drives this study is the financing need that comes along with this recent agribusiness growth. The objective here is to examine and analyze main agribusiness private financing instruments that are being currently used, with special attention to the new financing instruments regulated by Law 11.076/2004. The study starting point was the creation of Rural Credit National System, in 1965. The evolution analysis of this System during the following four decades was vital to understand agribusiness public financing situation and the arising need of new private sources of fund raising. Agribusiness financing private instruments were object of theoretical and practical analyzes, through applicable legislation and characteristics, over and above the negotiations registered in clearing and custody systems, respectively. The study allowed us to conclude that there is an explicit and unquestioned need of increasing agribusiness financing alternatives, and that new legislation was an important step toward consolidation of a new auto financing system for the participants of agribusiness chain, in order to decrease the dependence of public financing resources / Durante as duas últimas décadas, o Brasil vem aumentando consistentemente sua participação no mercado mundial do agronegócio. Atualmente, somos o principal país produtor e exportador de diversos produtos agrícolas, motivo pelo qual este setor conquistou importância primordial na economia brasileira. A questão que norteia este estudo é a necessidade de financiamento que acompanha o crescimento recente do agronegócio. O objetivo deste trabalho é estudar e analisar os principais instrumentos de financiamento privado da cadeia produtiva do agronegócio que estão sendo atualmente utilizados no Brasil, com especial atenção aos novos instrumentos de financiamento, regulamentados pela Lei 11.076/2004. Para tanto, o ponto de partida deste estudo foi a criação do Sistema Nacional de Crédito Rural, em 1965. A análise da evolução deste Sistema durante as quatro décadas seguintes fez-se imprescindível para o entendimento da situação do financiamento público do agronegócio e da necessidade do surgimento de novas fontes privadas de captação. Os instrumentos privados de financiamento existentes foram objeto de análise teórica e prática, abordando a legislação e suas características, além de constatar as operações registradas nos sistemas de liquidação e custódia, respectivamente. O estudo permitiu concluir que há uma necessidade explícita e indiscutível de incrementar as alternativas de financiamento do agronegócio, e que a nova legislação foi um passo importante em direção à consolidação de um novo sistema de autofinanciamento dos participantes dessa cadeia produtiva, na tentativa de depender menos dos recursos direcionados pelo Governo

Die vorliegende Studie befasst sich mit den betriebswirtschaftlichen Besonderheiten kleiner und mittlerer Unternehmen (KMU) im Osten Deutschlands, welche sich grundsätzlich auch in der Finanzierung zeigen. Die Forschungen belegen, dass auch die unzureichende Innovationsdynamik Ostdeutschlands keineswegs nur ein konjunkturelles oder gar mentales, sondern ein strukturelles Phänomen ist. Die Analyse unterstreicht einen besonderen Handlungsbedarf in den östlichen Bundesländern, da hier einerseits kleine Unternehmen in großer Zahl vorhanden sind, auch der Mittelstand insgesamt weitgehend etabliert ist, aber im Ost-West-Vergleich weiterhin etablierte Großunternehmen als Partner seltener anzutreffen und die einen positiven Ausstrahlungseffekt auf mittelständische Zulieferbetriebe bewirken. Auch sind in Deutschland-Ost die Finanzierungsverhältnisse besondere, d.h. der Anteil der Fremdfinanzierung ist differenziert ausgeprägt. Entsprechend sollte die „Hausbank“ wegen ihrem herausragenden Stellenwert für den Mittelstand auf den Prüfstand. Die hier nochmals gezeigten Finanzierungsschwächen gelten zwar für KMU grundsätzlich, aber besonders für die kleinere KMU im Osten, wo zwar die Eigenkapitalquote gewachsen ist, aber beispielsweise die Fristenstrukturen der Fremdfinanzierung teilweise mit der Kapitalbindung im Anlagevermögen nicht kongruent sind. Die private Finanzierung von KMU muss wegen der Defizite strukturellen Mängel noch gezielter durch staatliche Förderinstrumente unterstützt werden. / This study deals with the specific business characteristics of small and medium sized enterprises (SME) in eastern Germany, which also appear in the context of financing. Research proves that the insufficient innovation dynamic in eastern Germany is not only caused by cyclical or mental reasons, but rather it is a structural phenomenon. The analysis clarifies a need for action in the eastern federal states, because on the one hand there are a lot of small and even some medium sized companies located, but on the other hand the east-west comparison shows that there are just a very few major enterprises in the eastern part of Germany, which could have a positive effect on medium sized suppliers. In addition, the financial structure in eastern Germany is special, i.e. debt financing is further distinguished. In this context, the high significance of traditional house banks for SMEs has to be questioned. The demonstrated financial difficulties concern SMEs in general, but especially very small SMEs in eastern Germany. In fact, most of those small companies could increase their equity ratio, but e.g. maturity structure of debt financing is in parts not congruent to capital commitment of noncurrent assets. Public development institutions have to support private financing of SMEs even more specific, because of several structural shortcomings.

The thesis describes the financing of an investment project which is aimed to improve the situation of the telecommunications company. The analysis involves the options to finance the project through the bank credit as well as the combination of the bank credit and the company´s own financial resources. The most effective way of the financing has been proposed through the methods assessing the investment efficiency and effectiveness.

This thesis deals with the possibilities of financing export contract in the company. The theoretical part provides an insight into the opportunities that companies currently have in financing their activities. There is an overview of the various forms of internal and external financing and their basic characteristics. The practical part is focused on a specific business case and options for financing various parts of the contract. The conclusion provides a comprehensive overview of the variations, their comparisons and recommendations of the best one from the complex perspective.