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Analysis of usefulness of financial statements in relation to the investor’s decisions
Čermák, Martin ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this diploma thesis is to cover the problem of usefulness of financial statements and accompanying notes in relation to the most important users and their investment decision making. First part of the thesis describes substantial principles of financial statements and notes and forms theoretic basis for subsequent practical analysis. The role of annual accounts information in the decision-making process is further determined. General usefulness of financial statements is covered together with its qualitative and quantitative aspects. In practical part of the thesis the scoring-based model is used to assess usefulness of financial statements by examining its qualitative and quantitative aspects. The final part of the thesis is intended to reveal main sections of financial statements which can be easily adjusted to mislead investors in their decision making. The thesis is focused on financial statements based on both IFRS and Czech accounting standards, where both systems are being compared.
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Valuation of manufacturing company HET spol. s r.o.
Jančová, Adéla ; Rýdlová, Barbora (advisor) ; Musil, Petr (referee)
The diploma thesis is focused on the valuation of the HET spol. s r.o. The company´s core business is production of paints and varnishes. The aim of the valuation is to estimate the market value of the company while using the methods of DCF Entity and Branch Multipliers. The parts of the thesis are financial and strategic analysis, operational asset allocation, value drivers and the estimated financial plan. The text is supplemented by arranged tables and graphs. At the end of the text there is an estimated of final market value of the company.
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Analysis of the effectiveness of public investment using the method of costs and benefits (cost-benefit analysis)
Žilík, Lukáš ; Toth, Petr (advisor) ; Balcarová, Tereza (referee)
Czech participation in the drawing from Structural Funds of the European Union brings with it the question of efficient use of these resources. The number of projects financed by European funds represents a significant part of the investment made in our country. Additionally, the pressure arising from the comparison of the effectiveness of private projects leads to the question of how to avoid unnecessary wastage. Authorities, considering redistribution, should have full-featured documents that are necessary foundations for proper negotiations. These documents also include a professionally processed cost-benefit analysis (aka CBA). The aim of this thesis is to apply theoretical knowledge on selected issues CBA assessing the effectiveness of public investment in a particular project the Czech Republic. The theoretical part will briefly summarizes current knowledge concerning the effectiveness of public investment, the methods used in their assessment, followed by description of the basic assumptions of CBA and propose a method of processing. In the practical part the project will be primarily introduced and then analyzed subsequent application of the design process with a focus on selected issues of investment efficiency evaluation. The ultimate result of the work should be high-quality data to investigate the appropriateness of the use of this method and the CBA based on data identifying effective or vice versa inefficient use of public funds.
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Czech e-mail marketing analysis
Michalec, Pavel ; Vávra, Oldřich (advisor) ; Kováčik, Matěj (referee)
The thesis aims to analyze and evaluate the current state of Czech email marketing. The author, based on his experience and supportive resources, compiled important criteria by which this analysis is performed on subjects from the field of ecommerce. The significance of all criteria and the ideal state in which they should be located are both outlined. The analysis objects are email campaigns (1439 samples) from selected subjects which the author has been collecting over 10 months. As a part of the work, in addition to the analysis itself, recommendations for improving and achieving quality and efficient email marketing, which has benefited both the sender and the recipient are also provided.
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ChenomX Based NMR Method for Organic Aerosol Analysis
Horník, Štěpán ; Sýkora, Jan
The suitability of ChenomX was performed on both real atmospheric aerosols and model samples of coal combustion and up to 30 compounds were found in analyzed samples. Most abundant substances were mono- and dicarboxylic acids (formic, acetic, succinic acid) and their derivatives (lactic acid), followed by carbohydrates, anhydro saccharides and sugar alcohols (levoglucosan, fructose, D-threitol) and amines (methylamine, dimethylamine). The real aerosol sample was analyzed also on four different NMR spectrometers (500, 600, 700, 800 MHz) in to order to enhance the resolution and find less abundant substances. The frequencies of the spectrometers were chosen according to the ChenomX database. In the 800 MHz spectrum ca. 50 compounds were identified.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_C22015100911210 - PDF
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Development of budget management in regions in the Czech republic
TREGLEROVÁ, Michaela
The main theme of this thesis was to analyse and evaluate budget management of regions (higher local government units) from their creation to present with emphasis on the sustainability of regional budget management. Theoretical part is concerned with reform of local government, the creation of regions, organisational structure of regions, the essence of fiscal federalism and the role of the regions within the budget system. According to available sources the author defines revenue and expenditure and finally deals with the law on fiscal responsibility. The second part of this thesis consists of partial analysis - analysis of revenue and expenditure, analysis of balance of regional budgets and analysis of indebtedness. Differences between regions can cause economic, geographic, or political reasons. A common feature in the development of regions is a growing trend in both revenue and expenditure. The largest sources of revenue are still transfers about 65 % of total revenue. From the perspective of the sustainability, all regions show a deficit budgets. An indebtedness county in the regions also increases, but there are small differences between regions.
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Risk analysis of a municipality with extended powers Tyn nad Vltavou
DUDKOVÁ, Lucie
Risk analysis shows us what can happen, why it can happen, how it can happen, where it can happen and whom it will be affected. Risk analysis should bring an answer to the question of what action the city is subjected to threats, how much the city vulnerable to these threats, how can it be a high probability that the threat exploits a certain vulnerability and what impact it would have on the city could have. The general aim of the thesis was analysis of risk municipalities with extended powers Tyn nad Vltavou. The theoretical part was generally described legislation that is closely concerned with the issue of crisis management is very complex and is treated long line of laws, government regulations, as well as implementing regulations. Also, the basic concepts related to the issue of crisis management. Furthermore, in this thesis in theoretical part explains what they are threats and risks. The threat and risk becoming key concepts of security terminology. These concepts are closely linked and work together, so sometimes are confused or incorrectly used. On the basis of an analysis of the security environment in which the Czech Republic is, to identify specific threats to its security - security threats. It is listed here as well as the types of crisis situations, which are the basis for contingency planning. The methodical approach of risk analysis and the effectiveness of risk analysis is provided in relation to the selection methods of analysis and for what purpose can be selected. Another point is the emergency planning. Emergency planning is a preventive instrument whose sole aim is to identify existing risks and to raise awareness of possible risks in a given area, minimizing the harmful effects of emergencies on the lives and health of people, livestock, environmental, cultural and property, lay down measures to prevent or limiting the effects of the incident and the possible way of removing consequences. Mention is also emergency plan, structure and use of the municipality with extended powers. Another part is the crisis management of the municipality with extended powers. Area of crisis management from the perspective of the potential of state administration at the level of municipalities with extended powers is marked by the high complexity of dealing with the likely threat, because there are intertwined with all legal norms, regulations, decrees, instructions and guidelines. An important component of the theoretical part happens to the organizational rules of the municipal office of a municipality with extended powers in relation to the characteristics of the municipality with extended competence in crisis management and in a normal state. In terms of location analyzed town Tyn nad Vltavou was necessary mention of nuclear safety, radioactivity and princ iple of operation of the nuclear power plant. The practical part focuses on the gathering of available internal and general information and documentation concerning the town Tyn nad Vltavou and its surroundings and analysis of regulations, documents and methodologies related to the town Tyn nad Vltavou and its surroundings. The practical part presents characteristics of the administrative district of municipalities with extended powers Tyn nad Vltavou, the sociodemographic conditions, agricultural land resources, protection of the landscape and monuments, hygiene, environment, transport infrastructure, housing and recreation. It also states the threats and risks of the city and its surroundings, the composition of the Crisis Staff, Security Council and flood the city authorities. There is a risk analysis method KARS and given a semi-structured interview with a representative of the crisis management of the city. Processing and evaluation of acquired and now these results was performed in MS Word, MS Excel.
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Changes in representation of violent collectivization of the Czechoslovak country on movie and television screens.
SUDA, Vladislav
The theme of this thesis is the image of collectivization of Czechoslovakian countryside as it was created by Czechoslovak film and television makers in the years 1948 1989. The aim of this work is to describe the transformation of contemporary views on collectivization itself and expose stereotypes that regularly repeated in film and later in television productions at certain times, and possibly highlight movies that are different from the period usage, based on a description and critical analysis of filmmaking. The main part is divided into three parts, the first monitors the period between 1948 1960, the second between 1961 1970 and third between 1971 1989. We will monitor the issue of displaying collectivization at first in general and then even more detail on selected exemplary images in each of these periods. Work also includes the chapters about the overall situation in Czechoslovak cinematography for the relevant period and also the chapter that briefly outlines the historical background of the very act of collectivization Czechoslovakian countryside.
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Tenses expressing future events in Italian, compared to French
BOHÁČOVÁ, Monika
This Master´s thesis explores the system of future time of the Italian and French language. The aim of this work is to describe in detail what the possibilities are in expressing the future time in the Italian and French language. It is divided in two main parts which are composed of 4 chapters. The first part, divided in three chapters, describes how in theory the future time is formed in Italian and French; what their usage is and what the key differences between them are. It also addresses the issues of possible traduction between them. In the practical part which is processed in a parallel body Intercorp the thesis aims to justify the theoretical findings of the first part.
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