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Effect of "retention money" on selected construction company’s financing and profit or loss
Bindzarová, Romana ; Stejskalová, Irena (advisor) ; Pečenka, Vratislav (referee)
The aim of dissertation is to summarize effect of retention money on selected construction company financing and profit or loss. In the introduction, there is accountancy and its status in company management defined. Following issues are attributes of claims, credit management, definition of retention with its accountancy impacts, method of its release and financing. Applied part deals with analysis of receivables and retention structure in particular company. This thesis investigates management and evolution of retention money using selected ratios, including method of financing. Along with previous there are enhancement steps for effective retention management recommended and proposal of credit management accounting directive elaborated.
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From Descates' Mind to Kant's Reason
Dekastello, Petr ; Hill, James (advisor) ; Palkoska, Jan (referee)
The basic subject-matter of my research is R. Descartes' Meditations On First Philosophy and I examine the term intellect and its position within the mind and its relation to thought. My work includes a study of sensation and imagination which provide the intellect with "material" to judge. The objective of my thesis is to demonstrate the role the intellect plays in terms of reason and to present an interpretation of the way in which the mind is designated in relation to reason according to Rene Descartes in his writing and in his responses to objections. The position and functions of the intellect are understood as a logical structure of mutual dependence and as the elements essential for the understanding of the human soul substance. At the end of my thesis I demonstrate that the system of reason of R. Descartes might be considered as the basis for the transcendental conception of reason in Kant's philosophy, which leads to an idealistic world conception and is founded on thinking a priori. Powered by TCPDF (www.tcpdf.org)
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Financial analysis of the selected company
DOUBRAVA, Dominik
The target of this thesis valorizes analytical operations, focused primarily on the financial analysis of the selected business company along with the analysis of efficiency. The next part is the successive inferred condition of the company with appropriate measures how to prevent problems in economy - in the joint-stock company Koh-i-noor Hardtmuth, a.s..
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The Ability of the Financial Statements of Insolvent Companies to Provide Reliable Information
Hospodka, Jan ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.
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Financial Analysis and Intercompany Comparison
Kašík, Oldřich ; Jánský, Jaroslav (advisor) ; Kozáková, Petra (referee)
The goal of the thesis is to carry out financial performance analysis of two retail companies based on selected financial analysis tools and use its results for inter-company comparison. The theoretical section introduces selected methods of financial analysis and intercompany comparison methods which are used in the practical section to perform financial analysis of Billa and Kaufland companies. The selected performance ratios are consequently compared by means of intercompany comparison methods.
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Wide-band FTTx Networks Terminal in WDM - PON architecture
Bobkovič, Peter ; Reichert, Pavel (referee) ; Filka, Miloslav (advisor)
This masters thesis is focusing on the issue of passive optic access networks. It is dealing with the limiting factors for broadband connections, especially attenuation of fibre optics and dispersion. It is also dealing with most commonly used standards of passive optic networks. It clarifies the issue of wavelength-division multiplexing, its advantages and disadvantages, used standards, various types of components for the WDM-networks, their characteristics, application etc. In the practical part of the work you can find the measuring and diagnostics of the passive optic network EPON. It contains measuring by the direct method OLTS, measuring by the Pon Power Meter and optic reflectometer OTDR. At the end I am dealing with the measuring of splitter in the rate of 1:16.
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Ratio in the primary school curriculum
NOVÁKOVÁ, Šárka
The main aim of this bachelor's work is curriculum mapping ratio, direct and inverse proportion on the second stage of Primary School and then to create a set of solved examples. The set of solved examples should serve pupils of Primary Schools and it should help them for better understanding of the curriculum.
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Expressing the attributes in the greatest degree in spanish and czech magazines for young people
BOLECH, Václav
In this thesis we concentrate on superlatives and other expressions to the greatest degree. The aim of this thesis is to map these expressions in the Spanish language of the youth and the Czech language of the youth. The thesis is divided to several parts. The first part describes expressions to the greatest degree, elatives, superlatives or other expressions of intensification from several different perspectives and the diversity of different theories represented by czech and spanish linguists. Then we mention global influence of the Language and we stipulate hypothesis. And in the second part we analyze czech and spanish magazines for young people, finding superlatives, elatives or other terms expressing the greatest degree. The result of this thesis is a well-arranged and organized report about the frequency, mood and fashion of different expressions of intensification, elatives or superlatives. In the conclusion we graphically demonstrate the frequency of different expressions and we prove the theoretical hypotheses.
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Financial Analysis of the company FIRMA XYZ, spol. s r.o.
Mareš, Radek ; Polák, Martin (advisor) ; Strouhal, Jiří (referee)
Bachelor thesis "Financial Analysis of the company FIRMA XYZ, spol. s r.o." is designed to evaluate the financial position between years 2008 and 2010. The work is divided into two parts. The first deals with the theoretical explanations of the role and relationship of financial analysis towards management and planning within the company. It further explains ratios, horizontal and vertical analysis. The second part is practical and focuses on the evaluation of industry trends and transfers elements from the first part into the practice.
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