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Capital structure optimization of the N+N - Konstrukce a dopravní stavby Litoměřice Ltd company
Zikirina, Kristina ; Štamfestová, Petra (advisor) ; Šlégr, Pavel (referee)
This Bachelor's Thesis examines the possibility of Ltd company capital structure optimization by the application of different financial analysis, methods and theories. The N+N - Konstrukce a dopravní stavby Litoměřice Ltd company, which was taken for this purpose, is an object of analysis: its financial condition has been studied and observed for the last 5 years. Solvency, profitability and debts rate are assessed from the look of long- and short-term horizon, as the costs of Equity, Liabilities and whole capital are estimated as well. Some theory-based appropriate options, which could provide an attainment of the capital structure optimization state, are subsequently offered. Performed analysis enables to conclude that in terms of certain requirements firms should applicate capital structure optimizing theory due to its useful assistance in making decisions in field of the capital profitability increase.
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Financial Analysis of KUPÁLA, Ltd
Rabas, Jan ; Pevná, Jana (advisor) ; Stellnerová, Lucie (referee)
The aim of this thesis is perform financial analysis of KUPÁLA spol. s r.o. within four-year period from 2010 to 2013. First, the various methods of financial analysis are theoretically described, including value and bankruptcy models and economic value added. Then the described methods are applied to a particular company. Selected resulting values are compared with average values in the sector each year. In conclusion of this thesis is the evaluation of the analysis and draw conclusion about the company's financial situation.
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Critical Aspects of the Italian Debt
Černohorský, David ; Němcová, Ingeborg (advisor) ; Neumann, Pavel (referee)
The work examines the hypothesis that the Italian debt has already reached its critical level and the creditors no longer trust the country. I concluded that it's far from having reached its critical level. Despite the rising debt and internal problems, Italy borrows more cheaply than before and thanks to economic growth and some reforms we can expect this trend to continue. On the other hand, the country still has major structural problems and struggles with high unemployment and declining competitiveness. In the case of failure to introduce necessary reforms, in a longer-term can Italy suffer by significant problems.
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Way how to solve businessmans bankruptcy
PODROUŽKOVÁ, Lucie
The aim is to analyze the legislation means of resolving insolvency, creating a comprehensive business bankruptcies of the insolvency proceedings in bankruptcy reorganization on the basis of a practical example, including subsequent evaluation of the advantages and the low number of permitted reorganisation, and designing themes, de lege ferenda, namely guidelines, which would be appropriate to change the legislation.
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Consolidation of loans and credits
SLAVÍKOVÁ, Kamila
The aim of this bachelor thesis is to compare the conditions of consolidation of loans and credits by three banks of my choice in the Czech Republic and then to choose the best offer for the potential clients.The introduction deals with the deficit status of households. Afterwards I have provided the explanation of the following words: consolidation, credit and loan. After explaining all the words comes the characteristics of the loans and credits.The last part of the theoretical part deals with insolvency law.The practical part deals with the evaluation of household indebtedness from 2005 through 2015. The entire finance position of the household sector in 2014 is assessed as well as the literacy of the inhabitants in the Czech Republic. Services of the consolidation by Česká spořitelna, a. s., GE Money bank, a. s., a Československá obchodní banka, a. s are also compared. These three banks were chosen on the grounds of a well arranged offer of the products, regarding issues of unification of the loans and credits. In final part of my bachelor thesis it is stated based on the results, by which bank it would be the best for the clients to ask for the consolidation of their loans and credits.
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Financial literacy for seniors
GRYCOVÁ, Jana
The aim of this thesis was to examine the financial knowledge of older people as a vulnerable group of the population of the Czech Republic. For the analysis of the survey were selected. Seniors were considered 9 questions investigating their financial literacy. A questionnaire survey was conducted in homes for the elderly and nursing homes in the Czech Budejovice. The survey was a total of 300 respondents.
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Legal aspects of the position of secured creditor in insolvency proceeding
HORÁKOVÁ, Kateřina
In this work are delineated the rights and obligations of creditors, especially secured creditors during insolvency proceeding. There are highlighted specifics of the secured creditors arrising from their position. Throughout the work is also pointed to an amendment of insolvency law as a result of the recodification of private law, which it came into effect from 1st January 2014. Due to the changes have occured certains certain inadequacies and inaccuracies, therefore, the work contains several suggestions de lege ferenda. The work contains what the creditors, especially secured creditors have to do with acounting of this debts and tax payment from this debts.
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Responsible budgeting in selected countries: Study 2.094
Cupalová, Marcela
Práce se zaměřuje na úpravu odpovědného rozpočtování v jednotlivých zemích Commonwealthu a v Latinské Americe, kde tyto zákony byly přijaty. Zatímco v anglosaských zemích (zejména v USA) mají tyto zákony poměrně dlouhou tradici, v Latinské Americe byly obvykle přijímány spíše v nedávné době, a to většinou v souvislosti s problémy veřejných rozpočtů. Po analýze a komparaci úpravy odpovědného rozpočtování v jednotlivých zemích dochází práce k závěru, že latinskoamerické zákony jsou obvykle podrobnější, konkrétněji specifikují cíle a povinnosti vlády a většinou zahrnují i zřízení a financování určitého „stabilizačního“ fondu, jehož prostředky mají pomáhat v době ekonomického poklesu. Z analýzy dále vyplynulo, že ve federacích je odpovědné rozpočtování na federální úrovni upraveno obvykle spíše v obecné rovině, popř. federální legislativa upravuje především transparentnost informování o stanovených cílech a jejich plnění vládami. Konkrétnější úprava je pak ponechána v rukou jednotlivých států federace. Některé federace byly ovšem nuceny přistoupit k podrobnější federální úpravě, aby deficity jednotlivých států federace příliš nezatěžovaly centrální rozpočet. Obecně platí, že zákony o odpovědném rozpočtování obvykle stanoví určité cíle a limity, které musí exekutiva plnit, a pokud je v daném roce neplní, musí to napravit v letech následujících. Rozpočtová omezení mohou postihovat celou zemi, sankce typu ztráty části mzdy nebo zákazu výkonu politické funkce obvykle postihují konkrétně osobu (ministra, guvernéra), která svůj úřad zadlužila. Kromě analýzy přijaté legislativní úpravy práce také hodnotí efektivnost přijatých opatření, a to jednak na základě odborných studií, jednak podle empirických výsledků snižování veřejného zadlužení. (Fiskální ústavy, finanční ústavy – klíčová slova)
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Analysis of receivables management in selected business entity
KOŘÁNKOVÁ, Romana
The aim of this bachelor thesis was to evaluate the claims management in the economic entity and focus on the bad debts. The work was focused on short-term debts because the company providing the information does not have long-term debts. The theoretical part deals with the general management of receivables before and after maturity. This part explains the creation, valuation, extinction and billing of claims and is focused on overdue receivables and their solutions - cession, exaction of debts and write-off. The practical part focuses on the management of debt in the company. First there is an analysis - turnover of receivables, receivables turnover rate, liquidity and subsequent comparison of indicators in individual years. Next part of this work compares the selected firm with a competitor in the same transport sector. Then this work shows the accounting of receivables and management of overdue receivables, which are dealt with external company, lawyers and courts. The company has a large number of claims (before maturity and after maturity). It should try to reduce them, for example, by requiring advance or offer discounts at fast payment.
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