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Bakalauro baigiamajame darbe nagrinėjamos asmens investicijos į finansinius instrumentus, vertinama jų grąža ir rizika. Darbą sudaro dvi dalys: teorinė ir tiriamoji. Teorinėje darbo dalyje, remiantis moksliniais šaltiniais, įvairių autorių nuomonėmis, atlikta asmens investicijų į finansinius instrumentus analizė teoriniu aspektu, pabrėžiant svarbiausius jų bruožus, privalumus ir trūkumus. Analizuojant asmens investicijas, yra pateikta asmeninių finansų samprata, investicijų, kurių pagrindinis šaltinis yra santaupos, koncepcija, nagrinėjama gyvenimo ciklo reikšmė gyventojų finansų valdymui bei apžvelgiami įvairūs finansiniai instrumetai. Bakalauro baigiamojo darbo tiriamojoje dalyje nagrinėjama Lietuvos fizinių asmenų finansinė padėtis, kuri turėjo įtakos gyventojų investavimo galimybėms, pateikiama gyventojų investavimo į įvairius finansinius instrumentus dinamikos analizė Lietuvos finansų rinkoje. Vertinant investicijų grąžą ir riziką buvo pasirinktos trys investavimo alternatyvos: indėliai, investiciniai fondai ir 3-ios pakopos pensijų fondai, kurios, autorės nuomone, yra priimtiniausios ir patraukliausios taupymo ir investavimo formos Lietuvos gyventojui. Atlikus grąžos ir rizikos vertinimą, šios investavimo priemonės yra analizuojamos, lyginamos, išskiriant optimaliausią investavimo būdą grąžos ir rizikos atžvilgiu. Atliktas investicijų tyrimas – žiūrima, kokią investicinę grąžą asmuo būtų uždirbęs per 5 metus, jei būtų investavęs savo turimas laisvas lėšas į įvairius... [toliau žr. visą tekstą] / The aim of the bachelor thesis is to analyse personal investment into financial instruments and to evaluate investment return and risk of personal investment into financial instruments. There are two parts of bachelor: theoretical and investigative. In the theoretical part of bachelor there was done analysis of personal investments in various financial instruments, pointing their main features, merits and demerits. While writing theoretical part, there was quoted to different scientific articles and books, their author‘s opinions. There was done personal finance and investments, which is the main source of savings, conception and also pointed the life cycle‘s meaning to personal finance control. In investigative part of bachelor there was done the analysis of financial status of Lithuania‘s citizens, because with the growth of economy increases also interest in financial markets and the possibilities they offer. Because of that larger part of society take part in investment activities. There was also given and analysed the statistics of personal investing in Lithuania‘s financial market. To evaluate investment return and risk, there was chosen three investments forms: deposits, mutual funds and Lithuanian pension funds of additional voluntary accumulation. In bachelor‘s author‘s opinion they are most acceptable and attractive savings and investments forms for a statistical resident. The effectiveness of an investment has been evaluated by comparing the investment return... [to full text]

Cílem práce bude vysvětlit nejnovější úpravu vykazování finančních aktiv a finančích závazků včetně derivátů pro potřeby účetní závěrky sestavované podle mezinárodních standardů finančního výkaznictví. Součástí práce bude i naznačení podmínek pro tzv. zajišťovací účetnictví.

This paper investigates the factors limiting financial investments in renewable energy. A qualitative research study was conducted on South African based financial investors in renewable energy technologies with the intention of identifying investment barriers. The methodology employed involved a literature review. In addition, a questionnaire was designed and interviews were conducted to ascertain the prevalence of such investment barriers in a South African context. The results obtained were analysed using both qualitative and quantitative methods. These analyses revealed that the barriers that were identified namely political, economic, social and technological are valid for South Africa. In addition, several other barriers were identified that are specific to South Africa, such as education, poverty, technological readiness and access to the electricity grid. On the basis of the findings some recommendations are made which include building closer relationships between government and the private sector, as well as ensuring that government maintains an active role in promoting the renewable energy industry. Copyright / Dissertation (MBA)--University of Pretoria, 2011. / Gordon Institute of Business Science (GIBS) / unrestricted

O fortalecimento dos governos locais, previsto na Constituição de 1988, garantiu aos municípios maior autonomia para gerir seus recursos tributários e, no âmbito do Estado Democrático de Direito, é de responsabilidade do poder público municipal, a regulamentação da oferta e o acesso ao ensino fundamental obrigatório. Diante disso, os gestores das Escolas do Município de Caxias do Sul, ao disporem dos recursos provenientes dos Governos Federal, Estadual e Municipal, estabelecem suas prioridades para uso dos valores alocados. A pesquisa buscas relacionar os investimentos financeiros em educação, tomando por base os resultados quanto à evasão, aprovação e reprovação no triênio 2010-2012.Trata-se de uma pesquisa qualitativa-quantitativa, com dados primários e secundários, os quais foram obtidos a partir de entrevistas semiestruturadas realizadas em dez escolas, bem como a análise documental contendo informações quanto aos valores dispensados no triênio a cada uma das escolas e os respectivos resultados finais. A técnica de análise de dados adotada foi a de conteúdo uma vez que ela auxilia a compreender melhor um discurso, de aprofundar suas características e extrair os momentos mais importantes e esta tomou por base as ideias de Paulo Freire e Paro, bem como as determinações previstas na Constituição Federal. Os resultados levaram a concluir que a relação dos investimentos com os resultados quanto aprovação e reprovação é verdadeira, uma vez que os valores liberados a cada escola, dependem do número de alunos. Assim pode-se concluir que quanto maior o número de alunos, maior será o índice de aprovação e consequentemente, menor a reprovação. Quanto aos evadidos, não há relação com os investimentos, podendo este dado estar vinculado à região onde a escola está localizada. / The strengthening of local authorities, foreseen in the 1988 Constitution, reassured wider autonomy to cities so they would be able to run their tributary resources and, within the scope of the Rule-of-Law State, it is the responsibility of the municipal government, the offer regulation and admission to mandatory basic education. Therefore, the city schools managers of Caxias do Sul; when obtain the federal, state and municipal resources – establish their priorities so the appropriated funds can be used. The research aims to list the financial investment in education, taking into account the evasion, approbation and reprobation results in the period of 2010 to 2012. It’s about a qualitative-quantitative research, presenting primary and secondary data which was obtained through semi-structured interviews and took place at ten different schools, as well as the analysis of the documents which provided information about the revenue that was appropriated in the period of three years to each school and the respective final results. The data analysis technique which was used was the content analysis one. Once it enhances the understanding of a speech, the deepening of the technical features and it elicits its most important moments. The research was based on Paulo Freire and Paro’s principles, as well as the resolutions foreseen in the Federal Constitution. The results led to the conclusion that the connection between the investment and the approbation and reprobation results is real. Once the revenue appropriated to each school depends on the number of students. Therefore, it can be concluded that the more students are enrolled in a school, the higher the approbation rate will be and, consequently, the reprobation rate will decrease. Regarding the evasion students, there is no connection with the investments, so this data may be linked to the area where the school is located.

O fortalecimento dos governos locais, previsto na Constituição de 1988, garantiu aos municípios maior autonomia para gerir seus recursos tributários e, no âmbito do Estado Democrático de Direito, é de responsabilidade do poder público municipal, a regulamentação da oferta e o acesso ao ensino fundamental obrigatório. Diante disso, os gestores das Escolas do Município de Caxias do Sul, ao disporem dos recursos provenientes dos Governos Federal, Estadual e Municipal, estabelecem suas prioridades para uso dos valores alocados. A pesquisa buscas relacionar os investimentos financeiros em educação, tomando por base os resultados quanto à evasão, aprovação e reprovação no triênio 2010-2012.Trata-se de uma pesquisa qualitativa-quantitativa, com dados primários e secundários, os quais foram obtidos a partir de entrevistas semiestruturadas realizadas em dez escolas, bem como a análise documental contendo informações quanto aos valores dispensados no triênio a cada uma das escolas e os respectivos resultados finais. A técnica de análise de dados adotada foi a de conteúdo uma vez que ela auxilia a compreender melhor um discurso, de aprofundar suas características e extrair os momentos mais importantes e esta tomou por base as ideias de Paulo Freire e Paro, bem como as determinações previstas na Constituição Federal. Os resultados levaram a concluir que a relação dos investimentos com os resultados quanto aprovação e reprovação é verdadeira, uma vez que os valores liberados a cada escola, dependem do número de alunos. Assim pode-se concluir que quanto maior o número de alunos, maior será o índice de aprovação e consequentemente, menor a reprovação. Quanto aos evadidos, não há relação com os investimentos, podendo este dado estar vinculado à região onde a escola está localizada. / The strengthening of local authorities, foreseen in the 1988 Constitution, reassured wider autonomy to cities so they would be able to run their tributary resources and, within the scope of the Rule-of-Law State, it is the responsibility of the municipal government, the offer regulation and admission to mandatory basic education. Therefore, the city schools managers of Caxias do Sul; when obtain the federal, state and municipal resources – establish their priorities so the appropriated funds can be used. The research aims to list the financial investment in education, taking into account the evasion, approbation and reprobation results in the period of 2010 to 2012. It’s about a qualitative-quantitative research, presenting primary and secondary data which was obtained through semi-structured interviews and took place at ten different schools, as well as the analysis of the documents which provided information about the revenue that was appropriated in the period of three years to each school and the respective final results. The data analysis technique which was used was the content analysis one. Once it enhances the understanding of a speech, the deepening of the technical features and it elicits its most important moments. The research was based on Paulo Freire and Paro’s principles, as well as the resolutions foreseen in the Federal Constitution. The results led to the conclusion that the connection between the investment and the approbation and reprobation results is real. Once the revenue appropriated to each school depends on the number of students. Therefore, it can be concluded that the more students are enrolled in a school, the higher the approbation rate will be and, consequently, the reprobation rate will decrease. Regarding the evasion students, there is no connection with the investments, so this data may be linked to the area where the school is located.

O fortalecimento dos governos locais, previsto na Constituição de 1988, garantiu aos municípios maior autonomia para gerir seus recursos tributários e, no âmbito do Estado Democrático de Direito, é de responsabilidade do poder público municipal, a regulamentação da oferta e o acesso ao ensino fundamental obrigatório. Diante disso, os gestores das Escolas do Município de Caxias do Sul, ao disporem dos recursos provenientes dos Governos Federal, Estadual e Municipal, estabelecem suas prioridades para uso dos valores alocados. A pesquisa buscas relacionar os investimentos financeiros em educação, tomando por base os resultados quanto à evasão, aprovação e reprovação no triênio 2010-2012.Trata-se de uma pesquisa qualitativa-quantitativa, com dados primários e secundários, os quais foram obtidos a partir de entrevistas semiestruturadas realizadas em dez escolas, bem como a análise documental contendo informações quanto aos valores dispensados no triênio a cada uma das escolas e os respectivos resultados finais. A técnica de análise de dados adotada foi a de conteúdo uma vez que ela auxilia a compreender melhor um discurso, de aprofundar suas características e extrair os momentos mais importantes e esta tomou por base as ideias de Paulo Freire e Paro, bem como as determinações previstas na Constituição Federal. Os resultados levaram a concluir que a relação dos investimentos com os resultados quanto aprovação e reprovação é verdadeira, uma vez que os valores liberados a cada escola, dependem do número de alunos. Assim pode-se concluir que quanto maior o número de alunos, maior será o índice de aprovação e consequentemente, menor a reprovação. Quanto aos evadidos, não há relação com os investimentos, podendo este dado estar vinculado à região onde a escola está localizada. / The strengthening of local authorities, foreseen in the 1988 Constitution, reassured wider autonomy to cities so they would be able to run their tributary resources and, within the scope of the Rule-of-Law State, it is the responsibility of the municipal government, the offer regulation and admission to mandatory basic education. Therefore, the city schools managers of Caxias do Sul; when obtain the federal, state and municipal resources – establish their priorities so the appropriated funds can be used. The research aims to list the financial investment in education, taking into account the evasion, approbation and reprobation results in the period of 2010 to 2012. It’s about a qualitative-quantitative research, presenting primary and secondary data which was obtained through semi-structured interviews and took place at ten different schools, as well as the analysis of the documents which provided information about the revenue that was appropriated in the period of three years to each school and the respective final results. The data analysis technique which was used was the content analysis one. Once it enhances the understanding of a speech, the deepening of the technical features and it elicits its most important moments. The research was based on Paulo Freire and Paro’s principles, as well as the resolutions foreseen in the Federal Constitution. The results led to the conclusion that the connection between the investment and the approbation and reprobation results is real. Once the revenue appropriated to each school depends on the number of students. Therefore, it can be concluded that the more students are enrolled in a school, the higher the approbation rate will be and, consequently, the reprobation rate will decrease. Regarding the evasion students, there is no connection with the investments, so this data may be linked to the area where the school is located.

The graduation thesis deals with financial assets in commercial insurance companies in the Czech Republic. The theisis defines financial assets in commercial insurance companies in the Czech Republic, describes financial assets as a part of financial invesments and defines specific reporting, initial valuation and appreciation of the balance sheet day. Czech legal regulations are compared with International Financial Reporting Standards regulations. The graduation thesis decsribes and critically assesses the valuation of financial assets on the balance sheet day in the commercial insurance companies in the Czech Republic.

This thesis will focus on developing investment strategies for selected venture with temporarily free funds. The theoretical part will deal with the opportunities and tools of investing in financial markets, active and passive portfolio management and collective investment institutions. The practical part will focus on the analysis and comparison of the selected investment opportunities in the financial market with final recommendations.

Predicting stock market trends is a complex task due to the inherent volatility and unpredictability of financial markets. Nevertheless, accurate forecasts are of critical importance to investors, financial analysts, and stakeholders, as they directly inform decision-making processes and risk management strategies associated with financial investments. Inaccurate forecasts can lead to notable financial consequences, emphasizing the crucial and demanding task of developing models that provide accurate and trustworthy predictions. This article addresses this challenging problem by utilizing a long-short term memory (LSTM) model to predict stock market developments. The study undertakes a thorough analysis of the LSTM model's performance across multiple datasets, critically examining the impact of different timespans and epochs on the accuracy of its predictions. Additionally, a comparison is made with a support vector regression (SVR) model using the same datasets and timespans, which allows for a comprehensive evaluation of the relative strengths of the two techniques. The findings offer insights into the capabilities and limitations of both models, thus paving the way for future research in stock market prediction methodologies. Crucially, the study reveals that larger datasets and an increased number of epochs can significantly enhance the LSTM model's performance. Conversely, the SVR model exhibits significant challenges with overfitting. Overall, this research contributes to ongoing efforts to improve financial prediction models and provides potential solutions for individuals and organizations seeking to make accurate and reliable forecasts of stock market trends.