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The Financial analysis of bank customer
BUZKOVÁ, Tereza
The aim of my dissertation named Financial analysis of a bank client is to judge financial health of the company Alfa, v.o.s. This company deals with windows, doors and floor covering sale and mounting. Financial analysis is made upon credit request of the company. The firm demands an investment credit of 16 billion CZK for new sale store. In the first part of my thesis I executed financial analysis by means of method of relative indicators as liquidity, profitability, indebtedness and activity. I processed the outcomes in three accounting periods on the basis of submitted financial statements. I had tax statements p.a. 2005 and 2006, 2007 only preliminary. Preliminary means that the final accounts are not complete and the tax report has not been declared yet. The final statements might so be different from these submitted. In the next part of my thesis I created horizontal analysis of profit and loss statement and balance sheet and vertical analysis of both these statements. Horizontal analysis known also as trend analysis compares indicator changes in a time line. We consider here absolute value changes and also percentage changes of single items of the statements. In vertical analysis single components of the statements are expressed as a percentual part of one of these components. We work in separated years from top to bottom, never across years. As the basis we take total assets value. This analysis does not depend on inflation and allows comparability of trends in more years, that is its advantage. I also discussed outcomes of these analyses. The last part of my thesis is financial analysis from the point of view of the bank, which is requested to grant a credit. Each bank uses different methods and programs to detect investigate the financial health of the firm. In Voksbank CZ a program assumed from maternal OVAG Voksbank International AG is used {--} VB Raiting. This rating divides in two parts. One is Hard facts, which is quantitative analysis. Bank works with relative indicators such as: credit attendance, capital structure, receivables turnover index, margin of profit, liquidity and interest coverage. Second part of the rating are so called Soft facts, that is qualitative criteria of the fir, for example management quality, market position, supplier-customer relationships etc. These two parts divide clients into classes of the rating scale and in consideration of these outcomes the bank negotiates details and terms of the credit with the client. Worse rating increases interest margin of the bank or increases necessity of covering the credit. I describe also standardized investment credit conditions and the credit obtaining procedure in this part. In summary I described agreement methods between the bank and the client and terms of extended loan.
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The theatre of Ramón María del Valle-Inclán
Gojda, Petr ; Fousek, Michal (advisor) ; Sánchez Fernández, Juan Antonio (referee)
This work, The theatre of Ramón del Valle-Inclán, studies the dramatic literature of an author who creates mostly in the first quarter of the twentieth century, i.e. in the period of the first reform of the theatre. During the first chapters we analyse our concept of drama as a literary piece, see it's characteristics and it's evolution in the modern creation. We end up saying that a modern dramatist leaves behind the clasicist model of his art, where the author's opinions and points of view step aside before those of his lively characters. Nevertheless he conserves and maybe even emphasizes the plurality of perspectives that the dramatic genre offers to him. And so even in Valle-Inclán where the plurality inside his dramas unites to the plurality of different dramatic genres in the totality of his dramatic art. The recreation of the traditional genres from farce to tragedy serves well to express the artistic points of view about the contemporary Spanish situation.
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Expression of different forms of actine in some non-muscular and muscular tissues and tumors
Dundr, Pavel ; Povýšil, Ctibor (advisor) ; Marek, Josef (referee) ; Mačák, Jiří (referee)
Actins are ubiquitous eucaryotic proteins. Actin filaments are involved in diverse functions which include cell contraction, motility, adhesion, division, cell shape maintenance and muscle contraction. Four actin isoforms are tissue specific (α-smooth muscle actin, α-cardiac actin, α-skeletal actin and γ-smooth muscle actin). Two other actin isoforms (cytoplasmic β- and γ-actins) are ubiquitous. Alpha-smooth muscle actin (α-SMA) expression is typically found in vascular and enteric muscle tissue, in myoepithelial cells, myofibroblasts and pericytes. However, expression of this actin isoform could be detected in a variety of other cells and tumors with a preexisting different phenotype. Our study focused on the expression of actin isoforms in some muscular and non-muscular tissues and tumors. The goals of our study were: 1 Analysis of actin isoforms expression in normal, osteoarthrotic, posttraumatic and transplanted cartilage. 2 Analysis of actin isoform expression in some non-muscle tumors. 3 Analysis of actin isoform expression in uterine leiomyomas after therapy and in leiomyomas with inclusion bodies of the gastrointestinal tract and uterus and the detailed analysis of inclusion bodies. A total of 82 samples of cartilage, 591 samples of neuroectodermal tumors, 87 cases of breast carcinoma, and 29 cases...
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Financial analysis of Spanish companies
Exlerová, Lenka ; Marek, Petr (advisor) ; Dufková, Eva (referee)
This thesis focuses on the financial analysis of selected industrial sectors in the Spanish economy. For the purposes of analysis the following indicators are used: return on assets, return on equity, inventory turnover, receivables and payables turnover ratios and trade gap derived from them. Then indicators of current ratio, acid test ratio, cash ratio and working capital are analyzed. Finally the thesis includes indicators of creditor's risk, interest coverage and total cost and expenses per revenues. A further part of the thesis is dedicated to the peculiarities of the Spanish economy and the studies of changes in the unemployment rate and gross domestic product. A significant part is devoted to particular sectors of economy. Spanish exports and imports are presented by means of the balance of payments. After interpretation of all calculated indicators the following conclusion has expressed: the best performing sectors are the manufacture of coke, refined petroleum products and nuclear fuel followed by sector of construction. On the other hand traditional Spanish fishing, fish farming and related service activities were found to be the worst performing sectors.
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Effect of feeding MDOCTM the atherogenic process in experimental / / model of atherosclerosis.
Tomalová, Pavla ; Nachtigal, Petr (advisor) ; Kopecký, Martin (referee)
Influence of MDOCTM Administration on Atherogenic Process in the Experimental Model of Atherosclerosis. Mgr. Pavla Tomalová In this study we investigated prospective hypolipidemic and anti - inflammatory effects of modified oxidized cellulose (MDOC). In the therapy of hyperlipidemia and blood - vessel complications (atherosclerosis) there are used the most considerable substances - statins, today. However, it was also documented, that feed dietary roughage has positive influence on cardiovascular system, inclusive of cholesterol level. MDOC (polyanhydroglucuronic acid), because of it's properties can be classified probably as the soluble fibre. We used apoE deficient mice as the model of atherosclerosis, fed by atherogenic diet. We analyzed levels of total cholesterol and other lipoprotein fractions and serum concentrations of inflammatory markers (IL-6 and VCAM-1) in blood. Total cholesterol concentrations were assessed enzymatically by conventional diagnostic methods and spectrophotometric analyses. For the detection of VCAM-1 expression in aortic sinus and part of aortic arch we used imunohistochemical methods and for quantification of VCAM-1 expression we used stereological methods. Biochemical analyses results showed that MDOC administration did not affect levels of total cholesterol, VLDL cholesterol,...
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Assessment of activity and expression of selected isoforms of glutathione S-transferase in the in vivo model of glutamate-induced obesity
Košťáková, Šárka ; Boušová, Iva (advisor) ; Skálová, Lenka (referee)
Charles University in Prague Faculty of Pharmacy in Hradec Králové Department of Biochemical Sciences Candidate: Bc. Šárka Košťáková Supervisor: doc. PharmDr. Iva Boušová, Ph.D. Title of diploma thesis: Assessment of activity and expression of selected isoforms of glutathione S-transferase in the in vivo model of glutamate-induced obesity Obesity is a chronic disease with an increasing prevalence worldwide. This disease is associated with many pathophysiological changes in the organism; a possible influence on the antioxidant defenses of the organism is one of them. The aim of this study was to determine specific activity, protein expression and mRNA level of selected isoforms of glutathione S-transferase (GST) in the cytosol obtained from kidney and heart of the male NMRI mice with the obesity induced by repeated subcutaneous administration of monosodium glutamate (MSG) and in healthy controls. The specific activities were assayed by spectrophotometric method using universal and specific substrates. Protein expression of GST isoforms from GSTA, GSTM and GSTP families was monitored using denaturing polyacrylamide gel electrophoresis and immunoblotting. The mRNA level of selected GST genes was determined by real-time PCR. In the cytosolic fraction of MSG mice kidney, increase in total GST specific...
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Species requirements on the structure of European mountain Norway spruce forest
Suderová, Natálie ; Čada, Vojtěch (advisor) ; Janda, Pavel (referee)
The aim of this bachelor thesis is to summarize conteporary studies about the biological and ecological characteristics and demands of the plant, animal and fungi species inhabiting montane Norway spruce forests, especially those of the red-list species.
An extensive systematic review was conducted as a part of this study, with a systematic research of Web of Science database, finding science studies containing key words referencing to high montane spruce forest and biotope demands of organisms. Out of a total 475 studies found in a Web of Science database, 57 studies were chosen with objectiv criteria, and 44 were cited in the bachelor thesis.
Bachelor thesis chapters were dedicated to functional groups of organisms, as often found in studied literature, i.e. vascular plants, fungi, lichenes and epiphytes, arthropods and nematodes, birds, mammals and amphibians.
Several structural key elements were found to be significant for the abundance, biodiversity and species composition of organisms inhabiting high montane spruce forest. These key elements are forest structure, deadwood, admixture tree species and environment pollution.
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Presumptions for toursim development - island Sardinia
Nováková, Michaela ; Petrů, Zdenka (advisor) ; Indrová, Jarmila (referee)
The aim of this work is an analysis of the touristic offer on the island Sardinia. The presumptions for tourism development are theoretically described in the first part of the work. Som of them are described on the case of Sardinia in the second part of the work. Current and past development of the tourism is described in the third part where are also stated types of tourism in Sardinia. The final part contains also a SWOT analysis which helps to evaluate the total potentional of tourism on the island.
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Modelling of lumpy clay fills
Najser, Jan
MODELLING OF LUMPY CLAY FILLS Jan Najser Abstract An extensive open cast mining of brown coal has been taking place in NW Bohemia since 1940's. During the mining process, overburden clay is placed in the form of irregularly shaped lumps of typical dimensions up to 500 mm into large spoil heaps. The total thickness of the lumpy clay landfills is usually 20-50 m. Their material has a double porosity structure: the porosity of intact clay (intragranular porosity) and the voids between clay lumps (intergranular porosity). The total porosity of the fresh fill can be up to 70%. This soil presents special challenges for geotechnical design, primarily because of its high and non-uniform settlement. Further, the progressive tranformation from the "granular" to "fine-grained" material makes the lumpy clay difficult to characterise and model. The aim of the presented thesis is to describe the behaviour of the landfill and the change of its structure by means of field measurements, the centrifuge and numerical modelling. During site investigation for a motorway over a 20-30 years old landfill, two trial embankments were built and monitored over the period of 3 and 6 years respectively. The subsoil of the embankments was instrumented by hydrostatic levelling profiles, pore pressure transducers and depth reference points...
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Modelling of lumpy clay fills
Najser, Jan ; Boháč, Jan (advisor) ; Herle, Ivo (referee) ; Doležalová, Marta (referee)
of the dissertation An extensive open cast mining of brown coal has been taking place in NW Bohemia since 1940's. During the mining process, overburden clay is placed in the form of irregularly shaped lumps of typical dimensions up to 500 mm into large spoil heaps. The total thickness of the lumpy clay landfills is usually 20-50 m. Their material has a double porosity structure: the porosity of intact clay (intragranular porosity) and the voids between clay lumps (intergranular porosity). The total porosity of the fresh fill can be up to 70%. This soil presents special challenges for geotechnical design, primarily because of its high and non-uniform settlement. Further, the progressive tranformation from the "granular" to "fine-grained" material makes the lumpy clay difficult to characterise and model. The aim of the presented thesis is to describe the behaviour of the landfill and the change of its structure by means of field measurements, the centrifuge and numerical modelling. During site investigation for a motorway over a 20-30 years old landfill, two trial embankments were built and 1 monitored over the period of 3 and 6 years respectively. The subsoil of the embankments was instrumented by hydrostatic levelling profiles, pore pressure transducers and depth reference points installed in...
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