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Evaluation of the Financial Situation of a Company and Proposals for its Improvement
Valasová, Michaela ; Luňáček, Jiří (referee) ; Bartoš, Vojtěch (advisor)
This Bachelor´s thesis is dealing with evaluation of financial situation concerning company Stavebniny Nováková s.r.o. from 2015 to 2019. The first part is focused on theoretical basis, where fundamental terms of financial analysis and financial indicators are described. Second part consists of financial analysis calculation of the chosen company and subsequently interpretation of results. In the closing part there are stated suggestions to improve the financial situation of the enterprise in the coming years.
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The other armed safety corps IRS in the Czech Republic
Gruber, Vojtěch ; Fiala, Miloš (advisor) ; Vilášek, Josef (referee)
Title: The other armed safety corps IRS in the Czech Republic Objectives: The aim of this work is summary information about other armed safety corps IRS in the Czech Republic. Methods: For the elaboration of this work was used the search for study sources, their analysis and resulting recherche of these study sources, there were used. Results: The result of this work is a document that provides summary informations and overview about other armed security corps IRS in the Czech Republic and include information about their history, legislation, structure and current working. Keywords: Legislation, threat, help, liquidation, corps, IRS
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Účetní a daňové souvislosti zrušení obchodní korporace s likvidací a zániku účasti společníka ve společnosti
Mašová, Sabina
The diploma thesis is focused on the accounting and tax connection of the cancellation of the business corporation with liquidation and the termination of the shareholder's participation in the company. The theoretical part of the thesis is focused on the definition of legal, accounting and tax issues. In the context of liquidation of companies, accounting and tax obligations are described gradually in the course of this process. In the following section, the process of liquidation in practice is illustrated in the model example. Subsequently, through financial anal-ysis, it is verified whether it is possible to predict the cancellation of a business based on the development of its financial results.
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Komparace expertní činnosti při likvidaci totální škody motorových vozidel
Pálková, Vladislava
The aim of this diploma thesis is focused on comparison of the expert´s activities of assessing total loss of the vehicle. The first theoretical part is a theoretical overview of the problematics which is dedicated to the general things related to my diploma thesis. The next part deals with the procces of the experts during assessing of in-surance events and to determinate the market value of a vehicle based on available software and web systems. The thesis also includes an illustrative modeling of a compensation damaged vehicle by total loss with using an online auction of wrecked vehicle. At the end there is a comparison of the possible cost for repairing the vehicle and there is an evaluation of the economic analysis of indemnity.
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Ecological evaluation and labeling of electrical products
Kantorová, Aneta ; Šteffan, Pavel (referee) ; Szendiuch, Ivan (advisor)
This bachelor thesis is focused on the possibilities of reducing the negative effects of electrical products on the environment. After a general description of the current state, including activities aimed at awarding environmental labels, attention is focused on the possibilities of ecological evaluation of electrical products. Legislation according to the standards of the ISO 14020 series is applied for this that are focused on three possibilities of awarding eco-labels. In the practical part a procedure for awarding the ECO mark according to the ISO 14021 standard is proposed. This could be granted by the manufacturers themselves on compliance with the prescribed conditions as in the case of the declaration of conformity for the CE marking.
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Aspects of the disposal and recykling of photovoltaic panels in CR
Papírek, Jan ; Mikšík, František (referee) ; Kotlík, Josef (advisor)
This diploma thesis is focused on the assessment of the possibilities of disposal of photovoltaic panels installed in the Czech Republic. In addition to the basic theory of photovoltaic cells and panels, the theoretical parts describe legislation, subsidies in the field of photovoltaics and the development of photovoltaics in the Czech Republic. As part of recycling, their methods, work with the collective system, as well as the impact on the environment are analyzed. In the experimental part, using the data of the installed capacity and the average weights of the panels, various projections of the disposal of the panels over time are made, which take into account factors such as the life of the power plant or the capacity of the recycling line. Furthermore, according to the available literature, an analysis of the revenue from the sale of recycled materials contained in panels installed in our territory is performed. Subsequently, the needs of future implementers of proven estimates of labor and logical demands were assessed. Finally, an economic evaluation of the fundamental aspects of the FRELP recycling process was performed and the net prices of different recycling directions were determined.
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The Resolution Fund: Is behaviour of the contributing institutions affected by the applied methodology?
Hykl, Daniel ; Pečená, Magda (advisor) ; Džmuráňová, Hana (referee)
Daniel Hykl Bachelor Thesis The Resolution Fund: Is behaviour of the contributing institutions affected by the applied methodology? Abstract The thesis provides theoretical analysis of the Resolution Fund contributions determination policy - the contributions are calculated based on end of year data - and its effects on banks and the financial sector. Several theoretical examples are used to demonstrate the problem of the top-down approach to distribution of the sectoral contributions on the particular institutions. A hypothesis is drawn - do the banks lower their reported liabilities as of end of the year to achieve decreased contributions? Total liabilities of the 7 largest banks in the Czech Republic are analysed and theoretical end of year developments of total liabilities of the banks under no optimisation condition are calculated. Basic annual contributions of the banks are estimated and compared to implied contributions calculated from the theoretical liabilities.
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Lapse of financial market participants
Zrůst, Lukáš ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Dřevínek, Karel (referee)
The aim of this work was to analyze complexly the failure of financial market entities, with the accent of a banking institution, comparison with the European legal system, but also with the emphasis on solving the financial crisis of the banking system and its ways of resolving or maintaining the activity, possible insolvency of banking entities. At the end of the thesis, the author also deals with practical aspects of selected banks. From the above point of view, three sub-concepts are key to this work, which deserve a brief explanation as they permeate the work and gradually reveal the basic issues of the subject matter, but also their hypotheses outlining the next direction of research, and at the same time offers some legislative guidance material solution of the given issue. The first term is the "starting point". In this work, there is a detailed survey of research to find answers to the question as to what are the basic points of the financial market entities as well as banking institutions, but above all their failure. The hypothesis in this context is the evolutionary development of the areas concerned, in particular financial law in a broad sense, and the extent of its impact on the current legal regulation of financial market participants and the resolution of their failures. The second...
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Bankruptcy models and selected indicators predict the entry of a business corporation into liquidation or insolvency
ZELJKOVIĆ, Simona
The work is focused on using bankruptcy models and appropriate selected indicators on the data set used, and it identifies how crucial it can be for an enterprise to use an inappropriate model or indicators to decide whether to enter into liquidation or insolvency, and how these business aid indicators can prevent larger business damages that would occur if the risk was ignored. It adds value to controlling activities and can influence the possible prediction of the development of financial problems in the enterprise. Selected models and indicators are tested on a database of companies, which is divided into two groups - bankruptcy and non-bankruptcy. It compares the results of the model evaluation by including the gray zone intervals in the calculation with the results when these intervals are removed. The individual models' reliability is tested both on individual groups and in individual years 2013 to 2017. Selected indicators are tested on the bankruptcy group, which best correlates with reality and confirms the correct selection of indicators for possible prediction of bankruptcy
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