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Financial statement in selected share company
SUMERAUEROVÁ, Petra
The aim of this thesis is the evaluation of the risk items of financial statements in the selected joint-stock company, their comparison with the real and genuine picture according to the International Financial Reporting Standards (IFRS). The first part is theoretical and it deals with the characteristics of the balancing of books, its types, financial statements, also the annual report, release of the balancing of books and the external audit. The source of information for me was proffesional literature. The second and practical part focuses on the selected company. I decided for the joint-stock construction company OHL ŽS, a.s. I gathered the information about the company from the annual report of the company, from the internet and also from personal meetings and dialogues. Next, I dealt with the activities connected with the balancing of books. I focused on the procedure of stocktaking, bringing closing operations to book and the course of the balancing of books. After that I concentrated on the individual statements of the balancing of books the balance, the profit and loss statement, the supplement to the balancing of books, overview of cash flow and summary of the changes of the owned capital. At the end I evaluated the risk items of the statements and their information capabilities. The accounting entity provided data for the accounting year 2012, that is the reason for the balancing of books by 31. 12. 2012.
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Analysis of the Greek pension system from 2010: Fiscal sustainability and its future development
Koreček, Jakub ; Potužák, Pavel (advisor) ; Svoboda, Miroslav (referee)
The theme of this thesis is to analyze in detail the current pension system of Greece (2010) and attempts to mathematically predict the future development up to 2060. The main content is a mathematical model able to count the balance of the pension system. In the analysis, the emphasis is on the balancing pension system in the long term, and thus examines the impact of changes on the expenditure or revenue. The paper uses the component method for demographic projections. To extend the research was prepared in complete mathematical model pension system. The results demonstrated the ability to maintain the pension system in positive territory in 2060 with proper and sensitive parameter adjustment.
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Time management of women entrepreneurs
Ondráčková, Pavlína ; Lukeš, Martin (advisor) ; Mareš, Jan (referee)
This Master's Thesis deals with attitude of women entrepreneurs to manage their time in relation to the balance between work and personal life. The main goal is to determine how women manage to fulfill different roles (entrepreneur, mother, wife, friend, etc.) and what rules or procedures they use to align all of these roles in terms of time. The theoretical part characterize the role of women in today's society, describe the definition of work-life balance and time management. Methodological part defines the list of criteria according to which I choose a suitable entrepreneurs for my research and also describes research methods for evaluating the data. The practical part examines a sample of 21 entrepreneurs from various specialization and interprets the results. At the end of thesis there are recommendations about time management obtained from the research and from the practice of female respondents.
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Financial analysis of the selected company
Krumpholc, Martin ; Strouhal, Jiří (advisor) ; Čámská, Dagmar (referee)
The aim of this thesis is to evaluate the performance of the company Philip Morris ČR. The evaluation is done for years 2006 to 2011. The first theoretical part describes methods and principles which are used in practical part. All information in this part have been obtained from literature. The financial analysis in the second part contains horizontal and vertical analysis of the balance sheet and the statement of income, the ration indicators, the balance rules, creditworthy and bankruptcy models, Du Pont analysis, analysis of the Economic Value Added, and company comparisons. In the conclusion, the overall summary is carried out and possible recommendations that could lead to improvements are mentioned.
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Trade Policy of Brazil
Kučírek, Josef ; Gullová, Soňa (advisor) ; Klosová, Anna (referee)
The thesis examines the trade policy of Brazil and its impact on the international position and trade of the country. Despite having come to the fore of interest of the whole world, both political and business, there are still numerous areas to be improved. The thesis evaluates trade policy tools used by the country to promote exports and limit imports, integration efforts in the region and in the world, and the effects of particular government provisions on the reality of the trade relations and results. The analysis points out structural and systemic failures together with deliberate barriers, such as high level of bureaucracy or complicated tax system. Although Brazil promotes free trade, its trade policy proved to be highly anti-import.
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The evolution of the commodity trade of France between 2001 and 2011
Španihelová, Zdeňka ; Karpová, Eva (advisor) ; Procházková Ilinitchi, Cristina (referee)
Thesis deals with commodity trade of France between 2001 and 2011. Its aim is to analyze its evolution during the selected period including forecasts of possible progress. The work is divided into three parts. The first one describes the commodity trade of the country between 2001 and 2007, the second part continues until 2011. Trade in goods is analyzed by commodity and territorial structure, but also in relation to the current account and some of its items. The third part evaluates the effects of three economic crises on the French foreign commodity trade and possibilities of its evolution until 2021.
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Physiotherapy as a part of complex therapy of women who are treated from their alcoholism
KEHAROVÁ, Gabriela
The topic of the thesis is: "Physiotherapy as a Part of Complex Therapy of Women Treated for Alcoholism." Tens of thousands of people, namely 25 % of men and 10 % of women suffer from alcohol addiction in the Czech Republic. The first part of the Bachelor Thesis characterizes general attributes of addiction and alcoholism as such. The main part of the work and the research are focused on women?s alcoholism. The research was performed in cooperation with 5 patients treated for alcohol addiction in the Psychiatric Clinic Červený Dvůr. The tested group of patients was monitored for less than 3 months. The aim of the work was to monitor the influence of therapeutic physical training on physical and mental health of women abstaining from alcohol. Three research questions were asked: Will the overall fitness of abstaining women improve after taking twenty training units? Will the women feel better after the training? Will regular exercise influence the sleep regime of the abstaining women? The exercises were focused on improvement of condition and balance, relaxation exercises. Semi-structured interview with the women and monitoring were involved to examine the effect. The data were processed by means of qualitative content analysis. Improvement of fitness depending on the number of the undertaken exercise units was seen in all the patients. The balance abilities, which also more or less improved, relate to the fitness. The results of the questionnaires filled in by the patients during the research to examine the effect of the exercises on sleep showed that the exercises within the research had no influence on the sleep regime. All the patients were instructed in home exercising followed by kinesiotherapy. A control group of five women treated from alcohol addiction not participating in the exercises was chosen for examination of the exercise effect. Upon positive replies to the first two research questions, and comparison of the values measured in the research group and those measured in the control group the positive influence of therapeutic physical training on physical and mental health of women abstaining from alcohol may be confirmed. This work will serve as an input for consideration of permanent integration of physiotherapy in complex therapy of women treated for alcoholism.
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Data Assimilation from Balance Statement in the Management of a Firm
Stuchelová, Jana ; Stejskalová, Irena (advisor) ; Mrkvička, Miloslav (referee)
This bachelor thesis deals with the characterization and analysis of an audit statement balance sheet. The main aim of this work is to characterize the balance sheet which is used by Czech companies and to describe its data relationship to other audit statement. Furthermore, this work is going to emphasize the posibilities of usage of this audit statement a company. The balance sheet has been described in details in the theoretical part and there are also characterized articular elements of assets and debts. The practical part is focused on ČSAD JIHOTRANS a- s. In this parts are analyse choice articular elements of assets and debts and simultaneously is used methods financial analysis, concretely horizontal analysis and analysis of ratio indicators.
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Factoring as an Advanced Means of Business Financing in Kubousek, s.r.o. company
Siegelová, Michaela ; Stejskalová, Irena (advisor) ; Zmrhalová, Alena (referee)
This bachelor thesis is called "Factoring as an Advanced Means of Business Financing in KUBOUŠEK s.r.o. Company" and elaborates on the advisability of transferring from the existing model subsisting in bank-overdraft-based financing of the company operations to a model of financing by factoring. Furthermore, it considers the selection of a suitable banking-house as a partner to put this operational financing into action. The resulting outcomes concerning the applicability of factoring compared to the suitability of bank overdraft are general and applicable not only to the KUBOUŠEK s.r.o. Company but also to other similar companies in need of finding a suitable financing method for their business operations. The conclusions in respect to selecting a suitable banking-house are specific for the analyzed company and time limited to the year of 2009 as that is the validity period of the terms and conditions offered by individual banks. The thesis explains in detail the functional principles of factoring. It lists individual types of factoring currently available in the Czech market, with further clarification of general benefits and disadvantages of using the individual types of factoring. The thesis continues to explain the functional principle of bank overdraft as currently used by the analyzed company, listing its general benefits and disadvantages, followed by a comparison of variant types of factoring in selected banks with presence in the Czech Republic. Based on this comparison, one factoring variant and one banking house are selected as the most suitable. The main objective of this thesis is to compare the currently applied variants of bank overdrafts and the selected most suitable factoring services available with the selected bank that KUBOUŠEK s.r.o could use.
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