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Company Performance Measurement
Válková, Barbora ; Jansa, Petr (referee) ; Bartoš, Vojtěch (advisor)
This master thesis deals with the financial and business performance ratings of the company Exvalos, spol. s r.o. in years 2010 - 2015. Main methods used, are benchmarking, comparison of analyzed company with its closest competitors and the use of methods of financial indicators. Suggested recommendations are based on the results of conducted analysis which will be used to enhance the financial performance of the company.
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Safe Harbour Concept in Transfer Pricing
Kolář, Michal ; Heřman, Jan (advisor) ; Dvořáček, Jiří (referee) ; Kapoun, Vítězslav (referee)
Tax administrations worldwide provide taxpayers with favour and offer them the opportunity to set up transfer pricing system according to pre-agreed criteria. When taxpayer´s system complies with, a tax administrator does not dispute the transaction. Any predefined arrangement leading to the recognition of transfer pricing system by the tax administrator can be defined as a safe harbour. It was found out during the review process of current sources, that there is no relevant research available focused on assessing the appropriateness of introducing safe harbour system for both businesses and government. At the same time, even the OECD does not work with data that would conclusively prove the impact of transfer pricing regulation on companies´ behaviour. For this reason, a research was conducted in this area with focus on the potential of safe harbour to affect tax contributions of enterprises. Financial data were rendered from Amadeus database. The impact of safe harbour system was observed on the time series development of taxation of particular cluster. Cluster analysis was selected as the most suitable method for grouping companies.
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Evaluation of the Company´s Financial Performance
Drgová, Lenka ; Lukavský, Vladimír (referee) ; Bartoš, Vojtěch (advisor)
This master thesis is focused on an assessment of the financial situation of the company Fatra, a.s. and on comparation with its competitors by selected proportion rations of the financial analyses. Competitors are simillar companies from the Statistical classification of economic activities in the European Community and in Czech Republic throughout the years 2010 - 2014. Literature review dealing with the issue of evaluating financial performance of the company was used as a basis for the theoretical part. The practical part contains calculations of the financial analysis and interpretation of the achieved results with a emphasis on benchmarking. Data for this thesis were obtained from Ministry of Industry and Trade of the Czech Republic, Czech Statistical Office and from Amadeus database. The conclusion summarizes findings and results in recommen-dations to improve financial performance.
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Company Performance Measurement
Schulzová, Milada ; Kadlec, Tomáš (referee) ; Bartoš, Vojtěch (advisor)
This master thesis is focused on performance evaluation of company AGRI CS a.s., namely the evaluation of financial and business performance using benchmarking. The theoretical part deals with some approaches and methods suitable for the company performance evaluation with an emphasis on benchmarking. The main part however is in-depth case study on business performances of selected company. The core part is financial performance benchmarking based on public data from financial annual accounts. For this purpose I use database Amadeus. I analyzed most of the performance indicators for an average of industry branch as well as for 14 most intense competitors. Final remarks of the thesis discuss the main findings and conclusions of the whole performance analysis. On top of that I present possible recommendations for the selected company in order to enhance or even eliminate identified weaknesses.
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Tax Evasion and Transfer Pricing
Košťáková, Eliška ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.
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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 Spanish companies with an emphasis on their evaluation according to selected sectors and autonomous regions
Exlerová, Lenka ; Marek, Petr (advisor) ; Dufková, Eva (referee)
This thesis involves the financial analysis of spanish companies with an emphasis on their evaluation according to selected sectors and autonomous regions. For the purpose of the evaluation the indicators of profitability, turnover, liquidity and indebtedness are used. The autonomous regions are firstly evaluated from the point of view of the revenues of the individual sectors as part of the total turnover for the region. These practical parts are supplemented by the general but also economic characteristics of Spain. The conclusion reached following the evaluation of the individual indicators is that the most sucessful sectors are "DC -- Manufacture of leather and leather products", "DK -- Manufacture of machinery and equipment n.e.c." and "DL -- Manufacture of electrical and optical equipment". In contrast the sectors "A -- Agricultural, hunting and forestry" and "B -- Fishing" were the least sucessful. In addition it was found, that in general, the greatest share of the revenues of the autonomous regions were in the sectors "F -- Construction", "DA -- Manufacture of food products, beverages and tobacco" and "DJ -- Manufacture of basic metals and fabricated metal products". In contrast the sectors of "B --fishing" and "CA -- Mining and quarrying of energy producing materials" contribute the least in terms of revenues. The greatest absolute revenue values are achieved in the autonomous region of Madrid, followed by the regions of Cataluňa and País Vasco. In contrast the Extremadura region had the lowest revenues.
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Spatial survey of cost of european companies in 2006
Chrástek, Michal ; Marek, Petr (advisor) ; Makovec, Martin (referee)
The content of this thesis is an investigation of selected companies from the European Union, with an emphasis on the Czech Republic in terms of indicators of incremental costs, total costs, labor productivity and average passenger load per worker. Thesis is focused exclusively on the company's primary and secondary sector. Data on individual companies, I draw from the Amadeus database. Ratios are calculated from data in 2006. The highest total cost, I noticed in Italy, Germany and Portugal. In contrast, the smallest recorded in Estonia, the Netherlands and Denmark. For labor productivity and average passenger load per worker based on the maximum value for the Netherlands, Denmark and Belgium. In contrast, with values not too proud in Bulgaria, Romania and Estonia. Czech Republic in most indicators fluctuated slightly below average among the selected European countries.
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