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Financial Performance of State Owned Enterprises
FÁBEROVÁ, Anna
The aim of the diploma thesis is to present a comparative analysis of the financial performance of state-owned enterprises in the European Union aimed at finding the factors that affect this performance. First, the thesis deals with the definition of these enterprises, specifics and purport for society. For comparison, the thesis contains an overview of empirical studies that deal with the question of whether state-owned enterprises are efficient and effective. The financial performance of an enterprise is valued using traditional financial indicators such as: total indebtedness, liquidity, labour productivity, return on assets and investment rate. Comparative analysis and descriptive statistics will be used to find the factors that affect the performance of the enterprise. Then, the ANOVA test will be employed to verify whether there is a dependence of indicators on these factors.
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Financial statement - determination tax liability (deferred and payable tax)
FÁBEROVÁ, Anna
The aim of the bachelor thesis is to appraise methods of the financial statement, to de-scribe the term of payable and deferred tax and to apply the theoretical knowledge on real legal entity too. Furthermore, the work explains differences, for example their legislative, and methodology of payable and deferred tax. There are considered Czech ac-counting regulations and laws in the thesis. First, the payable tax is calculated, when it is necessary to find earnings and to examine tax eligibility of costs and revenues. After, these operations are reflected in the tax re-turn. Then, the deferred tax is determined from temporary differences by using the balance sheet liability method. Finally, the deferred tax calculated in thesis is compared with the tax from the enterprise.
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Multi-child families: patterns and background
Faberová, Anna ; Rychtaříková, Jitka (advisor) ; Šťastná, Anna (referee)
Multi-child families: patterns and background Abstract The scope of this thesis is to analyse fertility rate in the Czech Republic aiming at the third- and higher-order fertility rates. The objective consists in finding, defining and assessing the determinants and factors that may affect the higher-order fertility rates. As the pivotal source of the input data, the individual anonymized data from the Czech Republic Population and Housing Census held in 2011 were used. Only the data referring to women born in the period 1920-1971 that gave at least two live births were selected for the purpose of the detailed fertility rates analysis. The analysis was carried out by way of nominal logistic regression. The gain of the thesis is a detailed evaluation of the higher- order fertility rates pursuant to the four factors or determinants - concerning the women in question - that have been selected for this purpose, i.e.: highest level of completed education; size of the municipality of residence; religious belief; and characteristics according to the fertile partnerships. In particular the mutual links among the factors in question and the higher-order fertility rates are specified in the thesis. Keywords: multi-child families, fertility, higher-order fertility, generation, census, nominal logistic regression
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