The problem of this study is to determine whether or not Texas public schools lost revenue when constitutionally mandated tax relief measures were implemented. The study also traces the evolution of tax relief legislation in Texas from 1969 to 1980. Superintendents from randomly selected school districts identified educational program adjustments required if revenues were reduced. Superintendents also identified educational and property tax issues of concern to district constituents.

The work is focused on measuring corporate performance in particular one of the key factors influencing the financial results of the company, which is the volume of production and change. The aim is to assess how a change in production volume affects business performance of selected business entity.

This thesis is concerned with a comparison of excise duty on tobacco products in the Czech Republic and the member countries of the European Union. Its aim is to find groups of countries with similar indicators, to explore the similarities between these countries and to try to identify the possible effects that may cause differences. The thesis is divided into two parts. The theoretical part is focused on the characteristics of excise duties and primarily on excise duty on tobacco products. It deals with European Commission directives and minimum excise rates. The practical part deals with selected indicators related to excise duty on tobacco products. These indicators are excise duty on tobacco products as percentage of GDP and percentage of total taxation, specific excise per 1 000 cigarettes as percentage of WAP and excise yield in EUR per 1 000 cigarettes of the WAP. The last indicator is cigarettes consumption per capita, which is not included in the analysis. Data is processed by cluster analysis for the years 2003 and 2014 in computer software STATISTICA 12. The task of cluster analysis is to find groups of countries which are similar. The results of cluster analysis are described in the next chapters. The differences of the individual clusters and the possible influences that these differences may have caused are also described in the last chapters.

Thesis on the analysis of incomes of rural municipalities will assess the amount, structure and dynamics of the incomes of rural municipalities in the Czech Republic. Incomes are analyzed in the period 2001 ? 2008 and are dividend into tax, non-tax, capita and received subsidies. The thesis presents the theoretical basis for the analysis, particularly for the legislative influences that cause ganges in incomes of minicipal budgets. The central charter of municipal budgets as tax revenues that are derived from existing law on budgetary determinativ of taxes. Tax revenues of municipalities consist of shared taxes, entrusted taxes and local fees. The most significant change in tax revenues occurred in 2008, which inceased income, especially in smaller communities. In terms of structure are the most signifiant tax revenues from shared taxes. Non-tax revenues mainly comprise revenues from their business. Capital incomes follow from sale of fix assets and it is the smallest share of the total incomes. The second most important income are received subsidies. They are dividend according to the purpose of investment and common. Rural municipalities are dividend into five categories because of comparison. And there is salso introduced one category of non-rural municipalities. The analysis of incomes shows that municipalities in the suburban zones have a different structure of their income.

The main aim of my thesis is the analysis of the traffic accidents and their cause on the roads of the Czech Republic.The first part of my thesis deals with the theoretical outcome of this matter which is necessary for further cover of my work.It is followed up with a practical part in which all statistic data, that had been used for the assessment of the situation,have been worked out.The methods the data have been coverd are the endorsement method, method of sequence and the method of respected sequence. In the frame of this thesis the comparison of the Czech Republic with a chosen EU state has been done. The secondary aim of my thesis is to find out the impact of the accidents on the revenues of the state budget, particularly of the problematic groups that cause the accidents on the roads.In the last part of my thesis there is a summary of all analysed results of the matter and subsequently safety measures for potential improvement of the situation have been done.

Public administration went through different reforms to achieve their current characteristics. Among the objects of this study, there is the public budget, a regulatory framework of revenues and expenses in public institutions. Inside UFSM, budget resources are distributed according to the Resource Distribution Index (IDR). This study investigates the perception of different agents on the distribution and budget management at Federal University of Santa Maria (UFSM). A survey among managers of the institution teaching centers (center directors and deputy directors, heads of department, undergraduate and graduate students coordinators and their secretaries and financial secretaries) was carried out with this purpose. A structured questionnaire was adopted as an instrument of data collection, consisting of seventy-two questions that approached demographic variables and questions concerning knowledge and perception of the University budget. The Exploratory Factor Analysis was used as a technique to identify factors related to the institution's budget, and subsequently the Bartlett's test of sphericity and measure of Kaiser-Meyer-Olkin were used, by which resource factors, conceptualization, projection, annual expenditures, relevance , disabilities, terms, practice, transparency, daily wages and tickets, permanent, distribution and accountability were pointed out. Results showed that the factor regarding to resources distribution obtained low values in knowledge level, characterizing a low level of knowledge concerning the criteria of resources distribution among the rectory and teaching units, and among the units of teaching centers. It was also recorded that the deadlines for the release and utilization of financial resources are not adequate. Actions should be performed in order to improve the transparency level between rectory and teaching centers as well as between teaching centers and their administrative units, regarding the distribution of resources. / A administração pública passou por diferentes reformas até chegar às suas características atuais. Dentre os seus objetos de estudo está o orçamento público, que é o marco regulador das receitas e despesas nas instituições públicas. Dentro da UFSM, os recursos orçamentários são distribuídos conforme o Índice de Distribuição de Recursos (IDR). O presente estudo buscou analisar a percepção dos diferentes agentes sobre a distribuição e a gestão orçamentária na Universidade Federal de Santa Maria (UFSM). Para isso, realizou-se uma pesquisa do tipo descritiva, quantitativa quanto ao método e classificada como um estudo de caso dentre os gestores dos centros de ensino da instituição (diretores e vice-diretores de centro, chefes de departamento, coordenadores de curso de graduação e pós-graduação e seus respectivos secretários bem como os secretários financeiros), totalizando uma amostra de 111 questionários preenchidos. Como instrumento de coleta de dados adotou-se um questionário estruturado, composto por setenta e duas questões, que abordaram variáveis demográficas e questões relacionadas ao conhecimento e percepção do orçamento universitário. Como técnica principal para identificar os fatores relacionados ao orçamento da instituição foi utilizada a Análise Fatorial Exploratória e posteriormente o teste de esfericidade de Bartlett e a medida de Kaiser-Meyer-Olkin, onde foram apontados os fatores recursos, conceituação, projeção, gastos anuais, relevância, deficiências, prazos, prática, transparência, diárias e passagens, permanente, distribuição e prestação de contas. Os resultados mostraram que o fator referente à distribuição dos recursos obteve baixos valores no nível de conhecimento, caracterizando assim um baixo nível de conhecimento a respeito dos critérios de distribuição de recursos entre a reitoria e unidades de ensino e entre as unidades dos centros de ensino. Foi registrado também que os prazos para liberação e utilização dos recursos financeiros não é adequado. Devem ser feitas ações para melhorar o nível de transparência entre a reitoria e centros de ensino, bem como destes com as suas unidades administrativas no que tange a distribuição de recursos.

The aim of this thesis is to evaluate the company by means of the Relative Valuation Approach, including the confrontation of the result of this evaluation with the values obtained by application the Revenues Method of Valuation. To be able to use the defined methods to estimate the market price of particular entity was chosen the Company, that is operating in a sector with strong links to agriculture, which is obviously one of fundamental determinants for the establishment of the Company Value. One of the first requirements is to characterize the methods of valuation and apply them consequently to the chosen Company. But there exist the other milestones with have to be met. In the first instance, it must be process the analysis of the sector in which the enterprise operates, as well as the analysis of its performance on this market and analysis of its financial situation. While the methods of valuation are based on restrictive conditions and simplifications which have to be considerate and subsequently eliminate, this methods of valuation are applicable to determine the market value of the Company as whole entity. This Value of the Firm achieves comparable results defined in the application of different methods {--} The Relative Valuation, The Discounted Cash Flow Valuation and The Method of Revenues Capitalisation.

The base of the project was to find a suitable system for determining the current output prices not only for business meetings and decision-making, as well as evaluating the various factors that may affect the pricing of both material and temporal aspects. The project was developed in the company Maso Planá, a.s.. For the successful fulfillment of the task was not only necessary to change the entire system of calculation the prices of products, but also the related production planning, manufacturing products, including standards addressing the impact of the accounting firm. The many problems has been solved during the project, such as bonuses from suppliers and their effect on pricing, change the procedure for entering into new product range and supply of company. Implementation of the project to ensure a comprehensive system for determining the operational performance calculations, and valuation of on-line transmission of necessary information to accounting. The biggest benefit of this change was added for the Sales Department. At any time the company is available to calculate a product that reflects the precise costs and thus can provide the best possible price for customers.

This thesis deals with analysis of selected allowance organization. One of the goals is to analyze the sources of financing subsidized organizations in general and in selected allowance organization. The thesis also deals with accounting and analysis of financial statements. Analysis was performed in the horizontal and vertical analysis of the balance sheet and profit and loss selected allowance organizations.

This article explores the reasons behind the decision by the high clergy and the Crown to advocate a «self-support» policy for the parishes. For those powers, it was more convenient to allow parishes to raise their own revenues instead of finding new sources of income, which could erode tithe collections or put further pressure on the royal treasury, as suggested by some isolated voices during the fourth Mexican provincial council of 1771. However, the predominating trend was to induce the faithful to support their parishes. / El objetivo de este artículo es exponer los motivos del alto clero y de la Corona para reafirmar la política de lo que aquí llamo «auto-sustento» de los curatos. Para esos poderes era más conveniente que cada curato se autofinanciara a tener que buscar nuevas fuentes de ingreso, lo cual podía desembocar en un mayor reparto del diezmo o extraer recursos de la Real Hacienda, como plantearon algunas voces aisladas en el IV Concilio provincial mexicano de 1771. La tendencia fue, por el contrario, garantizar que los fieles sustentaran a cada parroquia.