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Comparison of the Slévárna Losenický and the Slévárna a strojírna companies based on solvency and bankruptcy models
Zázvorka, Tomáš ; Strnad, Lucien (advisor) ; Schönfeld, Jaroslav (referee)
This bachelor thesis is aimed at comparison and evaluation of financial health of the Slévárna Losenický s.r.o. and the Slévárna a strojírna, a.s. companies based on financial analysis application, particularly solvency and bankruptcy models, in the years 2004 - 2008. The bachelor thesis also deals with the explanatory power of the models. Both of the selected companies differ deliberately in their business success. The first mentioned one seems to be prosperous, while the second mentioned one has been undergoing insolvency proceeding since September 2009, but both of them are from the same branch of business and comparable with their amount of sales. In the theoretical part the bankruptcy theory, some elementary methods of financial analysis, i.e. horizontal and structural analysis, main financial ratios and net working capital indicator, are described first and then the extra attention is devoted to the solvency and bankruptcy models including their construction and evaluation criteria. In the practical part the mentioned methods and models are applied to both the selected companies and in the conclusion the explanatory power of applied solvency and bankruptcy models is evaluated.
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A judgment of the predicability efficiency of the prediction models on the basis of financial statements of the Altreva Ltd. and Jitex Inc. corporations
Kulda, Jakub ; Strnad, Lucien (advisor) ; Kotáb, Jiří (referee)
The thesis deals with the predicability efficiency of prediction models, which represents integral part of financial analysis. These models could be divided into bankruptcy prediction and solvency models. The aim of the listed models is to determine level of financial health of selected companies with a few year prospects. As a representative of the companies, which went bankrupt, was selected Jitex Inc., which fold in 2009 and going concerns represents Altreva Ltd. In the theoretical part various financial ratios and prediction models are described with their expected characteristics. These descriptions also include explenation of models construction. The practical part provides concrete results of used prediction models and financial ratios of Altreva and Jitex. A special attention is paid to Jitex Inc. in 2006, where the prediction models could be misjudged by high level of artificially overvalued profit. The practical aim of this study is an extensive specification of tests along with their suitability to predict fitness of companies within the Czech economy framework.
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Aplication of financial standings and bankruptcy indexes on CRYSTALEX a.s. and Sklárny KAVALIER a.s.
Frolo, Radovan ; Kolářová, Blanka (advisor) ; Kotáb, Jiří (referee)
This thesis deals with the description of the most important indexes of financial standings and bankrupcy indexes, which qualify the financial situation of a company. These indexes evaluate the financial distress and predict a relevant company failure. In the thesis there are concretized these specific indexes - Beaver profile analysis, Altman idex Alt83, Altman Z-score, Taffler model, Beerman test, bonity index, Kralicek QUICKTEST, IN indexes and R.Douch system of the balance analyses on two specific companies. CRYSTALEX a.s. and Sklárny KAVALIER a.s. are two specific companies in this case. On grounds of the fact, that these companies are in bankrupcy proccedings these days, the aim of this bachelor thesis will be to analyse models mentioned above and also analyse their partial indexes in the period of five years before bankrupt.In the next part of the thesis there is the examination of possible reasons, that could led to the bankrupcy in that period of time. Key-words: bonity, bankruptcy, financial distress, company failure
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Bankruptcy and insolvency proceedings as a part of economical life
Filip, David ; Antoš, Ondřej (advisor) ; Vostrovská, Zdenka (referee)
This paper prologuizes the explanation of bankruptcy, its causes of bankruptcy and entailments. It outlines a history and evolution of the insolvency law and the necessity to modify it in the Czech Republic. It describes nowadays law form of the insolvency act in the Czech republic. It focuses on the reasons of releasing new insolvency law as a tool for market clearing. It distinguishes the role, bahaviour, protection and motivations of the subjects (debtors and creditors) who acts in the free -- market economy. In other part of paper it shows new forms of solving tools for bankruptcy and insolvency -- resurrection as a formal way and reorganization and discharge from debts as an informal way. The practical part includes the progress of bankruptcy through the use of statistics and charts and it illustrates connections between bankruptcy and financial depression. It analyses the description of the concrete company. It examines the contributions and deficiencies of the insolvency law.
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Possibilities of solving the pending bankruptcy of the enterprise
Bikkiová, Lea ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The bachelor thesis deals with the new Insolvency Act, which changes the legal environment in a significant way. The aim of the thesis is to describe the claims, rights and motivation of the creditors, the debtor and individual concerned persons of an enterprise during insolvency, to compare the new Act on Insolvency and Its Resolution with the old Bankruptcy and Composition Act, to describe the course of the insolvency proceedings in a time sequence and every possibility of solving the bankruptcy of an enterprise. The practical part of the thesis analyses in detail the course of the reorganization of the company CBPS, s.r.o.
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Financial analysis of family business Bernard a.s.
Malý, Lukáš ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
Financial analysis is tool, which reveals financial health, performance and other attributes of firm. It serves as complex insight on financial health and conditions as well as profits of firm in observed periods. From financial analysis we are able to inquire and conclude deductions, which can be of service to better management in company. With aid of index ratios, horizontal a vertical analysis and other parameters we verify real efficiency of these ratios.
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