The diploma thesis describes and evaluates system of fundamental territorial administrative units -- municipalities -- financing. First theoretical part of the thesis deals with explanation of basic terms in this field, second part includes comparative analysis of an administration of theree selected municipalities. Those vary in the area, number of inhabitants as well as in quantity of administration they perform. The analytic part is focused on the characteristics of revenues and expenditures which flow to/from budgets of municipalities, their structure and amount both in absolute and relative numbers. Data from years 2006 -- 2010 were used for this purpose.

The subject of my thesis is to analyze the predictions of tax revenues in ten municipalities of comparable size. The main aim of my thesis is to evaluate the accuracy of predictions for selected municipal tax revenues and see if you can not refine their expert estimation using appropriate statistical methods. A sub-goal is to characterize in detail the various components of the budget revenues, and analyze their size and structure in selected municipalities. Another important sub-goal is to compare the communities to highlight their differences and common elements of municipal budget process. These information are based on interviews at municipalities. The result of the analysis is that the optimal use of prediction methods differ not only income from income, but from city to city. For income tax paid by employees appeared in some cases, reliable prediction of the city, in other cities it was exponential smoothing. For the tax on personal income from independent activities is clearly the most accurate regression analysis, which refines the prognosis of this tax by up to several tens of percent. Although the error of prediction of the city in property taxes was none too small, this approach has remained the most accurate. Only three cities have been more accurate by using exponential smoothing.

The main goal of this thesis is to revise the view of tobacco issues and try to answer the question where ends and where begins costs and revenues from tobacco consumption from the perspective of state budget. Thesis defines own model, which try to identify some distortions from the reality, revising controversial Phillip Morris study (Little (2001)). The results of testing reveal inconsistent approach in calculating effects of smoking on the state budget, especially non-standard arrangement of revenue side of the state budget. Analysis also uncovers systematic overestimation of selected cost items of the state budget. The work is extended by the practical part, which discuss methodology of calculation of foreign papers and applies some findings to the Czech environment. Analysis is based on the principle of expenditure-based cost, which quantifies the limits of revenues and expenses from smoking for the end of 2010.

This master thesis deals with management of municipality property municipality Stará Turá in the years 2013 - 2018. The theoretical part defines the territorial self-government in the Slovak republic, as well as management of the municipality, budget revenues and budget expenditures and municipality property. The analytical part contains basic information about the village Stará Turá, analysis and subsequent management of municipality property in the years. The last part deals with the possible utilization of the economic result for improvement of the municipality of Stará Turá.

We propose and empirically test a new hypothesis that managers rationally choose between specific channels of earnings management to meet earnings benchmarks. Prior research documents that managers are ready to interfere with the neutrality of financial reporting process to report earnings above zero, earnings above last year's earnings, and earnings above analysts' forecast. However, there is a controversy over whether this earnings management to meet or beat earnings benchmarks is intended to distort investors' view by delaying the disclosure of bad news or whether it is intended to communicate managers' private information about the firm's strong future performance. We argue that the credibility of the earnings management signal crucially depends on the cost of its imitation. As revenue management is more costly to imitate than cost management, we argue that managers who intend to send a credible signal about their firm's future performance likely boost revenues rather than depress costs. To test this prediction, we use a recently developed model of discretionary revenues that is arguably more powerful in detecting earnings management than traditional techniques. The empirical results are consistent with our predictions for the most important earnings benchmark - the consensus of analysts'...

Tennessee education leaders must improve their student retention strategies to increase financial stability and enhance the state's ability to support businesses and jobs through a well-educated workforce. The focus of this qualitative multiple case study was on 6 Tennessee community colleges where leaders had demonstrated successful strategies for retaining students resulting in increased revenues and financial stability. The advocacy/ participatory worldview provided a conceptual framework for identifying and comparing themes regarding Tennessee higher education leaders' retention strategies. Data collection included interviews and review of organizational retention reports on strategies as well as college, state, and federal findings on retention. Federal government websites contained information about Tennessee community colleges having the highest retention rates. Methodological triangulation provided the opportunity to identify similarities in retention strategies used by the community college leaders. Using the concept of classical data analysis, responses were categorized according to the program, activity, or initiative college administrators used to increase retention. Based on mind mapping of the clusters of information, findings revealed 3 primary themes: effects of retention on college revenues; challenges in retaining at-risk students; and strategies for retaining students, including new student orientation, counseling and advising, tutoring, and freshman seminars. The potential for social change includes the opportunity to increasing the college-educated workforce to provide more opportunities for local business leaders and find viable applicants to fill open positions and enhance the economic sustainability of local communities.

This dissertation assesses the effects of tax and expenditure limitations (TELs) on principal items of revenue, largest components of expenditure and the levels of public debt of local governments serving urban cores and suburban fringes of the largest metropolitan areas in the US. The first part of the dissertation consists of 4 chapters. Chapter 1 examines the formal aspects of TELs; Chapter 2 explores historical evolution of fiscal limits between 1800 and 2009; Chapter 3 examines substantive nature of TELs; and Chapter 4 reviews the extant research on TELs. The past research suggests that TELs are associated with increased centralization, diminished government responsiveness, and suboptimal outcomes of the entire local public sector. The second part of the dissertation, Chapters 5-6, presents the empirical study of the asymmetrical fiscal effects of TELs on different geographic segments of metropolitan areas. The study employs the quasi-experimental multiple comparison group time series research design and measures fiscal outcomes associated with the imposition of TELs. It relies on a standard fixed effects dummy variable OLS model with constant slope coefficients and variable intercept. The sample (N = 166,530) contains 7 periods of observation at 5 year intervals of 745 metropolitan counties from 270 metropolitan areas. The unit of analysis is the metropolitan county area. The study found that in the urban cores and suburban fringes of metropolitan areas: 1) overall fiscal effects of TELs follow general asymmetrical trends identified by past research; 2) specific fiscal effects varied by comparison group, type of TEL imposed, and measure of fiscal outcome; 3) local governments in the urban cores are more adversely affected by TELs; 4) general revenues and expenditures declined in all comparison groups but urban core local governments experienced larger declines; 5) in all comparison groups own source revenues declined, intergovernmental revenues increased, spending on public education and public safety declined with larger declines in the urban cores; 6) long-term debt (especially non-guaranteed) has been rising more quickly in the urban core segments of metropolitan areas; and 7) in general, the effects of TELs were more negative and more pronounced for local governments experiencing fiscal stress. / Ph. D.

<p> This study investigates the effects of transit strikes on the central business districts (C.B.D. 's) of large cities. It focuses directly on the Hamilton Street Railway (H.S.R.) strike which occurred during the summer of 1982, and attempts to outline exactly what age-groups were affected the most and whether or not the merchants of the downtown were significantly affected monetarily. Information was acquired from merchants through the circulation of a questionnaire which was distributed in September and October of 1983. A regression equation was formulated which took into account some possible causes for diminishing revenues other than the transit strike. The findings of this analysis were that the transit strike had a significant effect on the revenues of downtown businesses, as well as on the age-groups that were present in the downtown at the time of the strike. The regression analysis found that the other factors which were considered did not account for a very significant proportion of decreased revenues when compared to transit strikes.</p> / Thesis / Candidate in Philosophy

My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In practical part I make the analysis of the municipal economy from the size category 2 -- 5 thousand inhabitants. Municipalities in this size category cash on the average the lowest tax revenues from the common taxes per capita. According to their own words they are getting to the edge of the economic potential. The aim of this work is to carry out the analysis of the municipal economy of given municipality where such danger can happen.

The diploma thesis is concerned with influence of current economic crisis on tax revenues of municipalities. The main goal of thesis is to analyze this crisis influence on tax revenues of municipalities in the Czech Republic and especial in two chosen municipalities. In the first part the revenues of municipalities are described, in the second part the analysis of impact of the crisis to Czech region and municipalities follows. The third chapter is about two chosen municipalities and it analyzes their tax revenues between 2008 and 2010. The last part analyzes the cash performance in two chosen municipalities in 2008 and 2009. I found out that tax revenues of Czech municipalities decreased in 2009 by 11,6%, it is 17,8 billion Czech Crowns. In 2010 total tax revenues increased by 4,6%. In Bechyně we can see the similar situation as in the Czech Republic. Tax revenues decreased by 13% in 2009, they increased then by only 3% in 2010. In Sudoměřice u Bechyně there is the situation surprisingly different. In 2009 tax revenues decreased only by 5,5%. In 2010 they increased by 12%. Two chosen municipalities overcame the crisis well, they did not have any existential problems and they were able to manage the bad economic situation and covered it from their resources.