從風險的角度來看，所謂的老年風險主要有二：一是對存活期長短的不確定，一為對近老年時的工作能力狀態的不確定。因此，為針對此一風險之特性，以提供自進入老年時期以致死亡時的基本生活保障，個人可藉各種資源移轉的方式，獲取經濟生活的安全。而資源的移轉可分為三種類型：（一）家庭內的移轉，也就是俗稱的養兒防老；（二）生命週期的移轉，即個人透過儲蓄或投資，將生命中早期或中期的資源移轉至晚期使用；（三）社會移轉，例如透過政府的稅收制度或擬議中的國民年金保險，將資源從青壯年人口移轉給屆齡退休的老年人口。 　　然隨著晚近臺灣地區生育水準的降低及工業化、都市化的結果，想要藉家庭內資源移轉形式取得老年生活的照顧，已不可期待，促使父母尋求以積蓄或投資理財方法作為退休後生活的保障。但此種透過市場機制的資源移轉行為，也難免發生因通貨膨脹或生活水準提高，而吞蝕個人一生積蓄的風險。因此，使用社會移轉如國民年金保險制度的建立，來彌補或取代家庭資源和私人儲蓄的不足，成為國家介入老年福利資源移轉機制的理由。 　　年金保險制度既然有其需要性，自需做審慎的計畫與評估，而其中財務面的考量是不可欠缺的一環。唯有充足的財源與健全的財務責任制度，才能使年金保險徹底發揮其保障人民基本生活的功能，並使制度可長可久。故本文即著眼於年金保險的財務流程，探討其財源籌措方式、基金管理與運用策咯以及給付內容的擬訂。希望藉由完善的財務規劃，成為年金保險永續經營的支撐力量。 　　根據估算結果，開辦國民年金保險制度，將約增加六百四十六億元的國庫負擔。考慮當前政府的財政收支狀況及各種財源籌措方法後，以提高營業稅稅率與開徵所得稅附加捐為最適宜的財源取得管道。除了可支應年金保險的成本外，並能用來挹注財政收入。惟應先獲得民眾加稅的共識，才有利於制度的推行。 　　就基金管理與運用方面而言，為避免重蹈過去勞保責任準備金之投資，太重視安全性而忽咯收益性致使報酬過低之覆轍，今後年金基金的規劃方向應以收益性原則為主，安全性原則為輔，並兼顧基金所具有之公益性特質。一方面開放投資空間；一方面將民間資金導入國家建設，在獲取高收益的同時，亦能達成「取諸於被保險人，用諸於被保險人」的目的。 　　而合理給付內容之設計，不僅攸關被保險人權益，亦關係政府的財務負荷能力。由於國民年金係定位在提供「防貧」功能的基礎年金上，故考慮最低生活費及貧窮線後，以平均薪資額的30%為給付標準。另顧及個人因素、勞動市場需要及年金財務壓力，針對提早或延後退休的受雇者而有減額、增額年金之規定。此外，為確保年金給付實值與提昇大眾對年金保險的認同感，可分別採取給付調整措施及租稅優惠的方式，使制度更加合理化與普及化。 　　總之，一項周詳的計畫，應有縝密的考慮。以完備的財務力量做後盾，制度的目標才能落實，而民眾的福祉也才有所依歸。

Šio darbo tikslas ištirti mažų įmonių padėtį Lietuvos rinkoje, susipažinti su trumpalaikio finansų planavimo problemomis. Sukurti taikomąją programą, kuri padėtų šias problemas spręsti ir pasiūlyti optimalų finansų planą. Darbe nagrinėti rinkoje taikomi trumpalaikiai finansų planavimo modeliai mažoms įmonėms bei dažniausiai kylančias problemas. Pasirinkti tinkami matematinius optimizavimo metodai. Sudarytas matematinis uždavinio modelis. Parašytas kodas, skirtas optimizavimo uždaviniams spręsti C# kalba. Realizuota ir ištestuoti programa. / Primary goal of this work is to investigate the position of small business in the Lithuanian market, access to short-term financial planning issues. Create an application that will help solve these problems and propose an optimal financial plan. The paper analyze short-term financial planning models for small businesses which exists in the market and the most common issues. The appropriate mathematical optimization methods were chosen. Mathematical model of the task was described. Code for solving optimization problems was written in C # language. Program was realized and tested.

La loi HPST, les textes qui l’ont suivie ont profondément bouleversé le système régional de régulation de l’offre en santé, rénové, perfectionné son appareillage juridique. Cette étude présente un examen micro-juridique des outils de régulation de l’offre sanitaire et médico-sociale, introduits, renforcés, modifiés par ces dispositions, l’analyse de leurs logiques intrinsèques, de leurs articulations et des enjeux qu’ils soulèvent pour faire droit à la finalité de la réforme : améliorer l’efficacité et l’efficience de l’offre en santé. Réforme des outils de gouvernance : nouvelle forme de déconcentration au service d’un pilotage global et unifié de l’offre en santé, processus de concertation inspirés des techniques de la démocratie délibérative au service d’une rationalisation des modalités d’intervention des différents acteurs. Renforcement des outils de contrôle externe de la production médico-sociale au service d’un perfectionnement des critères de sélection de l’offre et d’évaluation de son efficience. Consécration des outils de contractualisation au service d’une rationalisation de l’attribution des financements publics, de la responsabilisation des producteurs et de l’adaptation de l’offre en santé. Réforme et développement des outils de coopération, au service d’une externalisation des soins et restructuration de l’hôpital public, d’une recomposition de l’offre médico-sociale et d’une nouvelle vision publique de l’offre de soins sur l’ensemble du territoire, structurée autour de l’offre de soins ambulatoire. L’analyse de ces principaux outils révèle un système de régulation ambitieux et complexe, le renforcement du rôle de l’Etat, mais aussi le recours au référentiel néolibéral comme stratégies de régulation. / The HPST Law (Hospital, Patients, Health and Territories), adopted on the 21st July 2009 and the texts which followed her, profoundly changed the regional system of governance of the offer in health, renewed end perfected its legal equipment. This “micro-legal” study examines the regulatory tools of the sanitary and medico-social offer, introduces their modifications, analyses their logic and the challenges lifted by the realization of the objective of this reform : improve the efficiency and the performance of the offer in health.A reform of the governance tools : based on a global and unified regional power, on sequenced processes of dialogue to rationalize the interventions of all the actors of the regional system of health. A reform of the tools of control, to improve the selection criteria of the offer and the evaluation of its efficiency. A consecration and development of the contractual processes to rationalize the allocation of the public financing, give responsibilities to the producers of care and adapt the offer in health. A development of the tools of cooperation, to reform the public service and the public hospital, to reorganize the medico-social offer, to change the practices of the healthcare professionals and to develop a new public vision of the offer, structures around the primary care.This Analysis reveals an ambitious and complex system, a reinforcement of the role of central government but also recourse to neoliberal table.

The present study examines relationships among differences in personality, financial planning behaviors, and retirement life satisfaction. The hypothesized sequence of relationships is: PersonalityàFinancial Planning BehavioràRetirement Life Satisfaction. The study adds to prior research by clarifying the hypothesized role that proactive personality (as opposed to other personality variables such as the Big Five) has as a predictor, and also by showing how differences in discrete types of financial planning behavior influence retirement life satisfaction and mediate effects of proactive personality on satisfaction. This study tests these linkages while also addressing limitations and ambiguity in prior research regarding these potentially important effects among disposition, financial planning and a satisfactory retirement.

The aim of the thesis is to determine the value of the company Plzeňský Prazdroj, a.s. Theoretical part of the work deals with aims, methods and procedures of company valuation. Practical part applies these procedures to particular company. In introduction there are remarked basic information about company. Then follows strategic analysis, whose aim is appraisal of external and internal potential of the firm. Financial analysis rates the financial situation of the firm through analysis of absolut and ratio indicators. The work continues with analysis and plan of value generators (sales, operating profit margin, investments and working capital). Using value generators are set planned financial statements. In conclusion is the company evaluated by two -- phase method of discounted Cash Flow in the vision of FCFF. Concluding statement is established value of the firm.

The aim of the thesis is to analyse and evaluate financial management in the selected training company and to suggest recommendations to improve its efficiency. Specifically, the thesis focuses on financial analysis of two core programs offered by the company, and the overall evaluation of the company`s financial situation. The thesis is divided into four parts, the first part introduces the methods of financial analysis and financial planning. The second part is dedicated to a brief presentation of the selected company, characterization of its programs and its international cooperation. The third part contains the analysis and evaluation of the two core programs and of the financial situation as whole. In the final part, there are recommendations for optimizing the financial management of the company in order to be able to better exploit its potential.

The diploma thesis "Value creation in innovative business and its assessment" is aimed at assessing the value of Family brewery Bernard company and later usage of potential scenarios to determine the expected value of the company. The thesis consists of two parts. First is theoretical-methodical part, where the means, methods and processes of the appreciation itself, strategic analyses, financial analyses, value generators and financial plan are analysed. Second half is aimed at practical part, where the above-mentioned theoretical process is applied to the particular business.

This master's thesis is focused on drafting corporate financial plan for a selected company which is Drevopal, s. r. o. The diploma thesis consists of 3 parts. The first is the theoretical part which contains the theoretical basis for creating a financial plan. The next part presents and analyzes the company Drevopal, s. r. o. The company's analysis consists of a strategic and financial analysis for the period 2015-2019. In the last part, the financial plan of the company is created in two variants, optimistic and pessimistic.

The scope of the Master’s thesis is an estimation of company’s value, mainly market value in conditions of the Czech Republic. The practical part of the thesis deals with estimation of the market value of particular company, Lignis s.r.o.

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area. The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised. Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival. / Management Accounting / M. Com. (Accounting)