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Implicitní zdanění spotřeby v zemích EU / Implicit taxation of consumption in European Union member statesMilostná, Martina January 2013 (has links)
The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.
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The Bestseller Effect: Do Successful Books Become Box Office Hits? / "The Bestseller Effect": Stávají se z úspěšných knih kasovní trháky kin?Smyčková, Renée January 2015 (has links)
The thesis investigates a connection between the publishing industry and the film industry. It analyses whether films based on best-selling books have higher revenues and return on investment compared to films based on unsuccessful books or original scripts. Data for years 2009 -- 2015, focusing on the U.S. entertainment industry, show that film adaptations of best-selling books reach higher revenues during their opening weekend of the theatrical release. The Bestseller Effect weakens once the information about film's quality becomes available to the audience. The success of a book plays negligible role in film's returns on investment. The results of analysis also show great positive significant impact of the production budget, the star cast, films quality and sequels on the films'financial performance.
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Estudo da capacidade de poupança própria e de investimento dos 10 municípios de menor PIB do estado de GoiásRonney Francisco de Miranda 28 August 2015 (has links)
A presente dissertação tem como objetivo apresentar a capacidade de investimento e de poupança própria dos 10 municípios de menor PIB do Estado de Goiás, no período
de 2004 a 2013. Na composição do montante de receita dos municípios têm-se, além da receita própria, as receitas oriundas das transferências intergovernamentais, por meio do FPM (Fundo de Participação dos Municípios) e do FPE (Fundo de Participação dos Estados) da quota-parte do ICMS, respectivamente. Neste estudo, as receitas dos municípios são apresentadas separadamente; o que se busca, ao compará-las com a evolução das suas despesas em determinado período, apreender a capacidade de poupança própria corrente e a capacidade dos municípios de liquidarem suas despesas, mediante a utilização de suas receitas próprias; bem como, conhecer o quanto estes dependem das transferências intergovernamentais para realização de investimentos. Para realização da pesquisa, optou-se por uma abordagem quantitativa. Quanto aos fins, a pesquisa é exploratória e, como meios de investigação adotou-se a pesquisa documental e bibliográfica. Utilizou-se do critério do PIB, para identificar os
municípios que apresentavam maior dependência de receitas intergovernamentais, no Estado de Goiás. Os resultados revelam que há capacidade de investimento, mas que esta é positiva se utilizado os recursos de terceiros; e que o índice de capacidade de poupança própria em todos os municípios estudados foi negativo. Conclui-se que não há recursos oriundos da poupança própria para serem aplicados em investimentos. Os resultados demonstraram ainda que as receitas oriundas de transferências
intergovernamentais representam a maior parte da receita total dos municípios; que as receitas próprias correntes são insuficientes frente aos gastos municipais; tal fato evidencia que os municípios dependem dos recursos da União e Estados para que possam se manter. / This paper aims to present the investment and savings capacity of the lowest-GDP towns of the State of Goiás, in the period from 2004 to 2013. For their revenue composition the towns, besides their own tax collection revenue, count on the
revenues of intergovernmental transfers, receiving their share of the ICMS (tax on merchandise and services circulation) through the FPM (Towns Participation Fund) and the FPE (States Participation Fund), respectively. In this study, the towns
income is presented separately, seeking, by comparing them with the evolution of their expenses in a given period, to understand their ability to manage their own savings and to pay for their expenses using their own resources; as well as, to know
how much they depend on intergovernmental transfers for their investments. We have chosen a quantitative approach to carry out this research. It has exploratory purposes and, as means of investigation we have adopted the documentary and bibliographic research. The GDP criterion has been used in order to identify the towns with greater dependence on intergovernmental revenues, in the State of Goiás. The results show that there is some investment capacity, but that this is only positive if the resources of third parties are used; and the saving capacity index in all the studied municipal districts was negative. It is concluded that there are no funds from their own savings to be invested. The results showed that the revenues of
intergovernmental transfers represent the greatest part of the total revenue of the towns; that their own resources are insufficient to pay for their expenses; and this fact shows that the towns depend on the resources of the Union and States in order to keep up with their commitments.
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An Analysis of the Reliabiltiy of Management Estimates of Expected Future Net Revenues from the Production of Proved Oil and Gas ReservesMcCarty, Thomas M. (Thomas Michael) 12 1900 (has links)
The research undertaken in this study is designed to examine the reliability of management estimates of expected future net revenues from the production of proved oil and gas reserves determined in accordance with the requirements of the prediction model specified in ASR No. 253. The issue of the required disclosure of earnings forecasts has been a topic of considerable controversy for many years. Within that controversy, the most frequently encountered opposition questions the reliability and ultimate utility of earnings forecasts. Similar opposition to both past and present forecast disclosure requirements exists in the oil and gas industry. In order to examine the reliability of management estimates of expected future net revenues, a two-part analysis was conducted. In the first part of the analysis, error metrics comparing management forecasts to actual results were computed and examined. Included in the examination were various relationships among and within the computed metrics. In the second part of the analysis an attempt was made to establish the association between the error metrics and specific related variables. It was anticipated that the degree of association determined would provide evidence of the relative accuracy of management in predicting the timing and volume of future production within the framework of the prediction model.
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Zhodnocení hospodaření vybrané příspěvkové organizace / Evaluation of the Economy of Selected Organization of Public SectorRusnoková, Ilona January 2017 (has links)
The master thesis deals with the finance evaluation of funded organization Domov pro seniory Mikuláškovo náměstí. The aim of this work is the cost-benefit analysis and financial analysis of the organization and to make suggestions for improvement. The theoretical knowledge of the topic is summarized in the first part of this work while the next one focuses on the economic analysis. The last part concentrates on the submission of proposals for organization economy improvement.
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Management zadluženosti vybraného města / Management of Indebtedness in Selected MunicipalityKunášková, Irena January 2017 (has links)
This master thesis deals with analysis of indebtedness and economy of city Havlíčkův Brod in 2010 – 2016. In the theritorial part is defined the territorial self-goverment in the Czech republic, management, indebtedness, revenues and expenditures of city. The analytical part contains the basic information about Havlíčkův Brod. It also deals analysis of the economy and the indebtedness of the city in the years. The final part of the thesis contains suggestions for improvement of the city’s economy.
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Analýza organizační struktury z hlediska místa vzniku nákladů / Org.Structure Analysis from the View of Cost Pools and Costs ResponsibilityMičková, Hana January 2009 (has links)
Master´s thesis presents analysis of an organizational structure and its impact on company operation namely from different perspectives. Not only in term of place of costs origin but also from revenues point of view and their influence over evaluation of single organizational units by means of management accounting.
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Kalkulace v Zemědělském družstvu se sídlem ve Sloupnici / Costing in the Agricultural Cooperative in SloupniceKovářová, Lucie January 2014 (has links)
The diploma thesis is focused on the evaluation of the costing system at the Agricultural Co-operative based in Sloupnice. The aim of this work is to develop a calculation of winter wheat which would fully meet the needs of the company´s management in evaluating the effectiveness of the cost spent on growing it. The proposal part then presents options worked out to address the problem areas found in analysing the current situation.
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Ocenění a ekonomická návratnost investičního projektu / Assessment and Economic Return on Investment ProjectNyklová, Petra January 2014 (has links)
This work deals with an assessment and economic return on investment project. The theoretical part describes price formats, methods of drawing up an object budget, a payback period, costs and revenues matters and ways of financing construction projects. The practical part of this work focuses on acquiring costs and revenues emerged during the construction implementation and the use of the building. Costs incurred during the implementation will be obtained by means of itemized and general construction budget. Having obtained these values, there will be carried out a profit and loss account, from which a payback period will then be calculated.
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Analýza vhodných metod a postupů při ocenění sportovního studia / Analysis of appropriate methods and procedures in valuation of a sports centerMeluzínová, Lucie January 2015 (has links)
This thesis deals with the valuation of selected sports studies. My goal is to evaluate methods for the valuation of sports studies and establish appropriate criteria that could affect the returns of Sports Studies. The work also includes the design procedure in assessing whether it is for technical equipment for part or accessory sports studies.
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