The theoretical part describes development grants, financial analysis and farm accountancy data network. The goal of financial analysis was an implementation and consequential formulation of effects of the financial analysis. Basis of the analysis were profit and loss statements and balance sheets. The financial analysis was make on the basis of analysis of proportion indicators: profitability, activity, liquidity and insolventy. Every agricultural enterprise I compared with farm accountancy data network (FADN). The informations for processing this work was predominantly gained from Ministry of agriculture, State agricultural interventional fund, agricultural enterprise, literature and internet.

Philosophiae Doctor - PhD / In this thesis I argue that by taking account of economic disparities and backlogs in intergovernmental infrastructure grants to municipalities in South Africa, government will effectively meet its constitutional obligation to equitably allocate infrastructure grants to local government according to the principles of parity, proportionality and priority (Young, 1994). Municipalities will thus be able to provide basic services to households in keeping with the Bill of Rights of the Constitution of South Africa (1996). Adapting the Petchey et al (2004) provincial capital expenditure grant model to the provision of municipal services using secondary data and information from local municipalities in the Cape Winelands District, I evaluate whether government’s existing municipal grants are allocated equitably and, whether they account for disparities that differentiate municipalities from each other. The findings from my analysis show that the current approach to financing municipal infrastructure does not sufficiently account for disparities and thus, undermines the requirement for equitability, adequacy and efficiency of intergovernmental allocations. Consequently, the right of citizens to basic municipal services is compromised and the macroeconomic structure is weakened. Furthermore the institutional arrangements for local government autonomy is undermined because municipalities cannot ensure stability, predictability, flexibility and economic efficiency of infrastructure budgets. As municipalities receive part of their finance from national government through infrastructure grants, I used data from five local municipalities to examine the extent to which there is equitability and efficiency in the way this finance is allocated. To this end I constructed and applied a composite disparity index for each municipality to my adapted municipal infrastructure grant model to analyze and observe the impact of economic disparities in grant allocations. The findings show that a grant model that accounts for economic disparities satisfies the constitutional, economic and institutional considerations that should inform municipal grant allocation decisions. I conclude the thesis by highlighting the limitations and possibilities of using a municipal infrastructure grant model that accounts for economic disparities and, I propose some recommendations for applying such a model in South Africa.

Promulguée en 2001, la LOLF assigne aux CROUS l'objectif d'améliorer les conditions de vie et de travail des étudiants sous la contrainte d'une optimisation des coûts. En s'intéressant à l'évolution du parc CROUS et à sa gestion, la première partie de la thèse essaie de concilier la question du bâti (rénovation, réhabilitation, reconstruction des cités universitaires/normes des nouvelles constructions) et celle du financement (partage aide à la pierre/allocation logement, durée de prêt, taux d'intérêt, ….).La seconde partie met en parallèle le logement et d'autres aspects de la politique publique en faveur des étudiants. L'incidence du logement sur l'égalité des opportunités scolaires et la difficulté de trouver un logement locatif nous interpellent sur l'étendue des solutions alternatives. L'étude de leurs freins nous conduit à une péréquation de l'offre CROUS. A côté de la difficulté à trouver un logement et des attentes étudiantes, le gain de pouvoir d’achat des résidents du CROUS est à rapprocher des aides sociales aux étudiants. Une comparaison entre une allocation universelle d'études et un ajustement à la marge du système des bourses conclut la thèse. / Since 2001, LOLF reinforced New Public Management in French public sector. Now, social housing for students (CROUS) must combine social goals with a cost-effective approach.First of all, we study building and try to explain the upkeep’s cost heterogeneity. We deduce strategies about restoration and constructing. Then, an optimal structure of finance between housing vouchers and housing public funds is defined.In the second part, this thesis deals with housing policies and students living. Firstly, we introduce two topics:-How housing can affect college choice?-Are co-rent, subsidies to promote lower rents or boarding school good alternatives? Why?Secondly, econometric tests examine search difficulties on housing market. We induce public investment and territorial equalization of CROUS housing. A comparison between progressive grants for students and universal basic income closes the work.

This study seeks to investigate the efficiency and effectiveness of the process for providing government social grants to people with disabilities in the South African Social Security Agency (SASSA) Amathole District Municipality in order to determine the need for any improvement measures. Taylor’s scientific management theory and the Total Quality Management (TQM) concept were used to interpret efficiency in the functional activities of the officials working in the Disability Grant Unit in Amathole District. The study also sought to answer the question of whether exit programmes existed that were designed to assist the beneficiaries to support them and cater for their needs related to their disabilities. The study followed a qualitative method. Face-to-face interviews were conducted and the sample of this study consisted of ten participants who are working at Grant Administration. These participants included one General Manager; one District Manager; one SASSA doctor; one Head of Grants Administration in the district and six officials who are at lower levels of the hierarchy at Amathole District Municipality in East London service office. Thematic analysis was used to identify themes from the interviews. The findings of this study revealed that the majority of the respondents experienced challenges such as lack of assessment doctors, turn around-time, corruption, poor consultation, lack of managerial commitment and doctors regarding the assessment of applications. In this regards, the study made a set of recommendations on the measures and strategies that could improve efficiency in the provision of this service.

The purpose of this thesis is to specify the most suitable encouragement program for a chosen small-scale enterprise. If a suitable program is chosen the enterprise will be therefore able to gain funds from the Grants of the European Union to finance its capital project. After selection of a proper program the capital project will be evaluated by means of standard methods of evaluating investments. The results of investment evaluation will help to make decision about which source of funds (own resources, loan or combination of both) is optimal in light of profitability and risk.

This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.

Graduation theses deal with grants on renewable energy sources. Equate to possibilities supports renewable energy sources and smoothing - out whether be necessary further promotion above law 180/2005 Sb. Lockwork work smoothing - out this question for instance 3 kinds renewable energy sources, behind using two economic criteria namely net present value and internal rate of return.

This thesis deals with the situation in financing of tertiary education from both governmental and student perspective. Its objective is to find an efficient system of student support with focus on student loans that would be applicable in the Czech Republic, would promote an equal access to higher education also to students from lower socio-economic classes and at the same time would enable to increase cost-sharing in Czech tertiary education. The designed concept of student loans is based on best practices from selected European countries (Netherlands, United Kingdom and Hungary) in the background of proposed reform of Czech tertiary education. Finally, the concept is validated in a case study dealing with financing of the International Management master's programme at the University of Economics, Prague.

The main objective of this thesis is to map and interpret the financial impacts of the economic crisis on a selected group of classical music cultural events by describing the influence of the possible decline in financial resources on their output and efficiency. The first part of the thesis presents the theoretical basis of culture financing and cultural policy in the Czech Republic and sums up the fundamental economic theories of the behaviour of economy during economic crisis, thus providing a starting point for further interpretation of the performance of these organizations. The second part of this thesis comprises qualitative research of possible variables on a representative sample of classical music festivals. The research is carried out through a content analysis of their annual reports and a secondary analysis of other data provided by relevant institutions. The final section of the thesis attempts to evaluate the impact of the economic crisis on the cultural sector, to confirm or disprove the initial premises and to evaluate generally the financial stability of the Czech classical music festivals.

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