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Financial analysis and financial plan of PETROF, spol. s r. o.
Dvořák, Jan ; Marek, Petr (advisor) ; Jakoubek, Jiří (referee)
The bachelor thesis "Financial analysis and financial plan of PETROF, spol. s r. o." is divided into three parts. The first part is devoted to methodical interpretation of financial analysis. In the second part is this methodology applied on company PETROF. In order to evaluate the company's financial health observed in the period 2008-2012 external financial analysis is processed including financial distress prediction models. Calculated values of some indicators are compared with competitors in the musical industry. In conclusion of this thesis is presented an outline of a financial plan for year 2013, which is based on previous development and future expectations.
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Investment activities of the agricultural company AGRO BYSTŘICE a.s.
Blažek, Pavel ; Holečková, Jaroslava (advisor) ; Jakoubek, Jiří (referee)
The goal of this Diploma Thesis is to evaluate the financial situation of agricultural company AGRO BYSTŘICE a. s. (JSC) in their investment decisions. The thesis has been divided into theoretical and practical parts. The theoretical part has been dealing with the investment's issues as well as with the profitability of investment projects. It continues with the subject of financial analysis and its individual indicators. The practical part concentrates on the company AGRO BYSTŘICE a.s. issues and its investment project. It evaluates the economic profitability of the given project by means of theoretical findings. It considers the results of financial analysis of the company before and after the implementation of investment project.
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Methodology for solving an BI analytical tasks
Žebrák, Miroslav ; Pour, Jan (advisor) ; Jakoubek, Jiří (referee)
The thesis focuses mainly on OLAP technology and its tools using to analyze corporate data. One of the objectives is to define the analytical tools market and provide an overview which shows the current situation concerning those tools on Business Intelligence (BI) market. Another objective is to obtain an overview of some current and future trends in the BI market. The main purpose of the thesis is to create a "methodology" for solving an BI analytical tasks using analytical services in SQL Server 2008 R2 from Microsoft. To achieve these objectives a theoretical analysis of available resources and, in particular consultation with employees of Clever Decision company is used. The main contribution of this work is the development of analytical database itself, which is divided into separate phases where each phase contains best practices and recommendations, including examples.
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Strategies for determinig transfer prices in period of economical crisis
Skrbková, Lucie ; Francírek, František (advisor) ; Jakoubek, Jiří (referee)
In the most cases the market range of transfer pricing is determined from statistical data from previous years. In case of these data the time delay occurs when these data are collected and these data do not reflect if that are collected for period of economical growth or recession. As a result, the final transfer pricing range can become distorted. For this reason it is essential to be familiar with strategies and procedures that can be applied to "clean up" statistical data from the influence of business cycle fluctuations. These strategies and procedures are discussed in this diploma thesis. In the first theoretical chapter are presented transfer pricing issues, set the basic terms, analyzed basic available resources dealing with transfer pricing, defined methods for determining transfer pricing range and identified consequences of the economic crisis in relation to transfer pricing. The second chapter is focused on the selection of the most appropriate method for determining transfer pricing and comparative of both the theoretical and practical basis. The last chapter presents the strategies and procedures that can be used in a comparative analysis, in order to eliminate distortions of the statistical data from the influence of business cycle fluctuations.
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Impact of financial crisis on values of financial rations of europian companies
Večerek, Petr ; Marek, Petr (advisor) ; Jakoubek, Jiří (referee)
Content of this thesis is displaying impact of financial crisis on values of ratios of total assets turnover, fixed assets turnover, current assets turnover, trade deficit, current liquidity, quick liquidity, immediate liquidity, return on assets, return on equity, return on sales, debt ratio and labor productivity ratio. Thesis is related to companies from industry sectors from selected countries of European Union. Data are from years 2006 to 2009. In all ratios start of financial crisis was registered. In case of turnover ratios, return ratios, debt ratio and labor productivity ratios decreased was caused by decrease of sales which was caused by financial crisis. In case of liquidity ratios of examined industry companies there was increase in values of these ratios during crisis mostly caused by increase of receivables. Generally the best values of ration from examined periods regarding industry companies had Germany, Ireland and Great Britain. The worst values were in France, Portugal and Italy. From the point of view of sectors the best values were in sector CA "Mining and quarrying of energy producing materials", E "Electricity, gas and water supply" and CB "Mining and quarrying, except of energy producing materials". The worst sectors were DC "Manufacture of leather and leather products", DD "Manufacture of wood and wood products" and DM "Manufacture of transport equipment".
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Financial analysis of European companies in electroenergetic industry
Sura, David ; Marek, Petr (advisor) ; Jakoubek, Jiří (referee)
This diploma thesis focuses on providing complete characteristics of European electroenergetic industry by sample of 28 most important companies from 28 countries. Analyzing these companies, their financial results and relations to surroundings during terms from 2001 to 2010 is made by means of financial analysis, then output analysis and statistical analysis to prove relations between companies' financial results and macroeconomic and microeconomic factors. As a result of partial analyses there are several findings, of which the most interesting ones are following. Financial results were getting better during observating period, indebtedness was decreased in spite of low level of indebtedness at the beginning, however companies didn't show high profitability of their capital. Companies from southeastern part of Europe had worse results than the others. By statistical analysis there wasn't observed significant influence of prices of input commodities necessary for electricity production. On the other side the positive connection between domestic product with price index and development of these companies was found significant. During this period the decrease of portion of these companies in electricity production in domestic economies was found with average partial privatization.
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Role of auditors in the financial crisis
Jakoubek, Jiří ; Králíček, Vladimír (advisor) ; Pelák, Jiří (referee)
The thesis "Role auditu ve finanční krizi" examines the role of auditors in the financial crisis 2007 - 2009. In the first part, I provide a general overview on the financial crisis describing its causes, development and consequences. In next chapters, I focus on the role of auditors in financial markets. I analyse selected court cases with all BIG 4 companies. Moreover, I describe Green Paper of the European Commission and other efforts to increase quality and credibility of auditing. The last part is devoted to the changes in fair value accounting regulation.
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Valuation of real estate company
Urbánek, Zdeněk ; Jurečka, Jan (advisor) ; Jakoubek, Jiří (referee)
The aim of this thesis is the valuation (pricing) of a real estate company operating in the Prague real estate market. The client does not wish to disclose the name of the company; this requirement is consequently respected in the presented work. Valuation is done as of the date of December 31, 2010. The work consists of strategic analysis of the company, where examination of the market development and assessment of the competitive power of the evaluated company has been performed. After that financial analysis that includes analysis of three major financial statements was carried out, as well as calculation basic ratio indicators and the resulting appreciation of the financial health of the company. This part is followed by a chapter on generating value and on building of a financial plan. Finally, it is shown the resulting valuation (pricing) of a company based on discounted cash flow method. Valuation is done at the level of investment value from the perspective of an existing shareholder (partner).
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Implementation of Microsoft SharePoint Server 2010 into a small company
Jakoubek, Jiří ; Pour, Jan (advisor) ; Zajíc, Ján (referee)
Today's world is globally connected by various IT or ICT technologies. There is a plenty of information around the world. People that are able to work effectively with the information have really big advantage. This is mainly the reason why many products are being made only with one purpose -- to make this process more effective, easier and faster. One of them is Microsoft SharePoint Server 2010. The work is all about this product and its implementation into a small company. An introduction discusses basic reasons that can lead to implement SharePoint. The first logical part of the work describes functionality of the portal and is divided into six groups of functions. For better illustration, there are also examples based on real scenarios. The second part of the text focuses on individual phases of the process of implementation of SharePoint Server 2010 into the company and it also includes an example of real installation. The last part of the work is focused on design of the project collaboration web for the specific company. In individual chapters, the reader gradually learns about the possibilities of practical use of SharePoint functionality and also about the implementation of this software into the company environment. In both parts author uses his practical experience which he gained by working with the technology in a real environment.
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Finanční krize - sekuritizace a ratingové agentury
Jakoubek, Jiří ; Mandel, Martin (advisor)
The final thesis "Finanční krize -- sekuritizace a ratingové agentury" examines factors that have contributed to the current financial crisis. In the first part, I analyze problems connected with boom of inadequately regulated securitization in last decade. I describe the process of securitization, what was the motivation of banks and investors for using securitization, what made securitization unsuccessful and what problems it caused on the financial market. It the second part, I analyze influence of government-sponsored entities Fannie Mae and Freddie Mac on current financial situation. In the third part, I examine the role of rating agencies in this crisis and failure of techniques that they have used for credit rating of structured obligations.
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