This diploma thesis focuses on the assessment of financial resources for the acquisition of real estate. Specifically, the thesis deals with the issue of purchasing an apartment using a mortgage loan. In this case, the investor is a young married couple. The diploma thesis consists of two parts. The theoretical part deals with housing, the real estate market, real estate valuation and real estate financing sources in its chapters. The practical part primarily focuses on the choice of the banking institution, which will provide the couple with a mortgage loan, and also the banking institutions, which will provide the consumer with a consumer credit for financing the remaining necessary amount of the flat price.

The diploma paper deals with an investment in the purchase of a new horizontal boring and milling machine at a plant being engaged in heavy industry. The paper contains the assessment of company’s financial position, the evaluation of investment project effectiveness and the comparison of concrete offers submitted by leasing companies and bank institutions. The subject matter of the paper is to find out – on the basis of the information obtained – whether to implement the investment project and then to propose an appropriate manner of financing.

The thesis discusses the possibilities of development finance company with a view to optimizing its capital structure. In the practical part are applied the theoretical findings, is done analysis of the selected company by absolute and relative indicators, is calculated the value of the necessary capital, subsequently determined the most appropriate financing option with respect to the optimal capital structure of the company and recommended what resources the firm should finance the development.

The aim of my thesis was to identify sources of funding to selected public works and interconnect the impact of financing public construction order for manage-ment of the municipality. In the theoretical part are explained basic concepts relat-ed to public contract and the possibilities of its financing. In the practical part is characterizes specific public works, financed by using funding from the EU and its impact on the economy of the municipality.

Investing finances into housing is for most people in their life one of the volume largest investment and therefore it is important to rethink these individual financial steps properly, to ensure the continued ability to repay obligations and without unwanted load additional charges. With the rising market values of real estate is also rising popularity of invest in housing. Some problemes are reducing real wages, although the average wage increase in annual comparison, and so it is for most people the biggest problem ever to get a mortgage loan. More of young people haven't confident their job, they are temporary employment or their wages are to low a this people represent a high risk for banks to become insolvent and it is really hard to get a mortgage loan for young people. This master´s thesis is modelling some finances very usefully, effective and reaching the proceeds from the purchase of real estate.

The subject of the thesis is the financial and economic analysis of the investment project. In the theoretical part, I focus on the life cycle of a project, feasibility study, project financing and economic analysis of private investment projects, as well as methods applicable for evaluation of economic efficiency. The benefits of the practical part will specifically identify funding options for the draft in question, to assess the economic efficiency and to offer specific investment recommendation.

Здоровье населения является одной из основных характеристик социально-экономического развития страны и трудовым потенциалом общества. Показатели здоровья населения напрямую зависят от состояния системы здравоохранения на территории, функционирования системы в значительной степени определяется системой финансового обеспечения. Отечественная система здравоохранения и обязательного медицинского страхования претерпела за последнее десятилетие ощутимые изменения. Модернизации подверглась нормативно-правовая база, существенно поменялась идеология подхода к системе оказания медицинской помощи, все большее значение уделяется интересам гражданина, пациента, изменился механизм финансирования лечебной сети. Обязательное медицинское страхование становится основным источником обеспечения прав граждан, прописанных в конституции, на получение бесплатной медицинской помощи. Региональный опыт развития и управления здравоохранением и обязательным медицинским страхованием может быть эффективно экстраполирован на федеральный уровень, может объективно повысить качество и доступность оказываемой населению медицинской помощи. Этот тезис выглядит вполне жизнеспособным при оценке реализации социальной политики в сфере здравоохранения в Свердловской области - регионе, который благодаря своему экономическому и геополитическому положению в течение многих лет остается территорией, определяющей вектор развития отрасли здравоохранения в Российской Федерации. / Population Health is one of the main characteristics of the socio-economic development of the country and the labour potential of the society. Health indicators of the population directly dependent on the state of the health system in the territory, the functioning of the system is largely determined by the system of financial provision. National health care system and compulsory medical insurance has undergone over the past decade, a tangible change. Modernization undergone regulatory framework, has significantly changed the ideology of the approach to the system of medical care, an increasing importance is given to the interests of the citizen, the patient, has changed the mechanism of funding health care. Compulsory health insurance is becoming the main source for the rights of citizens prescribed in the Constitution, to receive free medical care. Regional experience in the development and management of health and mandatory health insurance can be effectively extrapolated to the Federal level, could objectively improve the quality and accessibility of the provided medical care. This thesis looks quite viable in the evaluation of social policy implementation in the sphere of health in the Sverdlovsk region is the region that due to its economic and geopolitical position for many years is still a territory, defining the vector of development of the health sector in the Russian Federation.

Актуальность темы подтверждается высоким спросом на финансовые ресурсы, и специализированные финансовые компании готовы его удовлетворить, предлагая новые формы финансирования. В то же время руководители стали задумываться не только о том, как привлечь капитал, но и о том, как его сэкономить и преумножить. Целесообразность изучения управления финансовых ресурсов предприятий IT-сектора обусловлена еще и тем, что последние, как материальные носители финансовых отношений, опосредуют практически всю производственно-хозяйственную деятельность коммерческой организации, а их применение основано на знании экономической природы и законов функционирования, что позволяет наиболее эффективно достигать поставленных целей и реализовывать функциональное назначение финансовых ресурсов хозяйствующего субъекта. Целью исследования является развитие методики анализа управления финансовыми ресурсами предприятий IT сектора. Для достижения вышеуказанной цели поставлены следующие задачи: изучить теоретические аспекты управления финансовыми ресурсами предприятий IT сектора; провести анализ применяемых методик управления финансовыми ресурсами и разработать рекомендации по оптимизации методики управления финансовыми ресурсами предприятий IT-сектора; внедрить методику управления финансовыми ресурсами в деятельность предприятия IT сектора и оценить эффективность данной методики. Объект исследования - предприятия IT-сектора. Предмет исследования - методики управления финансовыми ресурсами предприятий. / The relevance of the topic is confirmed by the high demand for financial resources, and specialized financial companies are ready to satisfy it by offering new forms of financing. At the same time, leaders began to think not only about how to raise capital, but also about how to save and increase it. The feasibility of studying the management of financial resources of enterprises of the IT sector is also due to the fact that the latter, as material carriers of financial relations, mediate almost all production and economic activities of a commercial organization, and their application is based on knowledge of the economic nature and laws of functioning, which allows to achieve the most efficient set goals and implement the functional purpose of financial resources of an economic entity. The aim of the study is to develop a methodology for analyzing the management of financial resources of enterprises in the IT sector. To achieve the above goal, the following tasks: to study the theoretical aspects of financial management of enterprises of the IT sector; to analyze the applied methods of managing financial resources and develop recommendations for optimizing the methods of managing financial resources of enterprises in the IT sector; introduce a methodology for managing financial resources in the activities of an enterprise in the IT sector and assess the effectiveness of this methodology. The object of study is the IT-sector enterprises. The subject of the study - methods of management of financial resources of enterprises.

This study investigated the attitudes and perceptions of nurse managers regarding cost containment issues in selected public hospitals in the Port Elizabeth metropole of the Eastern Cape. Four hospitals participated in the study, and 211 nurse managers completed questionnaires. The results obtained from the participants’ responses indicated that: ✦ Nurse managers are ill-prepared for many responsibilities regarding cost containment, and need appropriate orientation and preparation both during their initial formal, and during their nurse management and in service training in order to fulfil their “financial” or cost containment role more effectively. ✦ Nurse managers perceived the relationship between the productivity of staff and cost containment positively, but were reportedly unable to • prevent nurses from leaving their points of duty • curb the rate of absenteeism among nurses • reduce the number of resignations ✦ Nurse managers suggested that more effective hospital cost containment efforts should ensure that • effective security checks are performed to curb losses of stock and equipment • more public telephones are installed in hospitals • stricter controls regarding wheelchairs are implemented The rationalisation of staff and services, as well as specialised equipment among the four public hospitals could enhance these hospitals’ cost containment results. However, this would necessitate reorganising these hospitals’ services at provincial level. The nurse managers required more knowledge about hospitals’ financial management and cost containment issues. Guidelines for such a course were developed addressing: analysis of monthly variance reports; budgeting for manpower; balance statement; calculations for the supplies and expenses budget; income statements; the hospital’s budgetary cycle; break-even analysis; analysis of cost-effectiveness and cost-benefit analysis. / ADVANCED NURSING SCIENCES / D.Litt. et Phil.

Interactive version of the thesis is filed with the printed copy in the UNISA archives / The study investigated and described public hospitals in terms of management processes with reference to financial planning, organizing, leading and control in order to identify deficiencies in the financial management of public hospitals. The aim was to identify gaps in the management of financial processes and to provide guidelines and strategies to improve these. The purpose of the research was addressed within a quantitative approach applying exploratory and descriptive designs. A self-administered questionnaire was used to collect the data that fit the objectives of the research. The study population compassed all 27 public hospitals as study units in a specific geographic area, namely Mpumalanga Province with the following inclusion criteria: active patient capacity of 100 beds and more, which employ personnel such as (1) medical, (2) paramedical and (3) administrative and a working application of the BAS as financial accounting system since its interception in the year 2000. Nine public hospitals were randomly selected as the sample hospitals. Within the nine hospitals, four groups of staff were selected by means of stratified random sampling, namely management, health professionals, and financial and administrative staff. The number of staff selected within each hospital differed, from 15 to 50, amounting to a sample size of three hundred (n=300). A response rate of 66.66% v (n=182) was achieved. The sample consisted of 4 (2.27%) chief executive officers, 3 (1.70%) financial managers, 84 (47.72%) unit managers and 91 (50.00%) subordinates. The response rate of 66.66% in this study was an indication of the unavailability of the health care professionals (which include management, health professionals and financial and administrative staff) within the nine public hospitals. The major inferences drawn from this study are that the different health care professions have a poor perception of the scope of financial management in terms of financial needs, utilization of resources, the scope and function of leading and delegation, and applying appropriate financial control methods. / Health Studies / D. Litt. et Phil. (Health Services Management)