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Aspect Oriented Programming
Jonáš, Martin ; Janoušek, Vladimír (referee) ; Kočí, Radek (advisor)
This thesis discuss technique of Aspect Oriented Programming (AOP). Thesis contains basic informations about AOP philosophy, principles and short overview of AOP tools. Thesis also contains practic demonstrations of using AOP for simple examples and complex aplication using AspectJ tool.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Babáčková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.
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Consolidated Financial Statements
Kurek, Mario ; Albrecht, Jan (referee) ; Fedorová, Anna (advisor)
Master's thesis deals with the consolidation of the financial statements. The thesis is divided into two parts. The first part focuses on the implementation of the consolidated financial statements for the Czech part of the group. The second part analyzes the performance of the consolidated financial statements and the individual companies by financial indicators. The thesis also contains proposals to improve the economic situation of the holding or individual companies.
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Consolidated Financial Statements
Kolářová, Renáta ; Králová, Kateřina (referee) ; Fedorová, Anna (advisor)
This diploma thesis deal with the consolidated financial statement and with the use of methods of financial analysis for the consolidated financial statement. Thesis is focused on form, methods, procedures and the financial performance of the parent company and the consolidated group. It includes analysis of problems, identification of causes and possible solutions.
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Working capital management in the company Siemens, s.r.o. as an effective instrument of increase in business value
Svobodová, Lucie ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The objective and main aim of this Master´s Thesis is to analyze the working capital and its management in the company Siemens, s.r.o. as a member of concern Siemens and eventually to propose the appropriate arrangements to improve the procedures and reduce the shortcomings detected. Financial statements and annual reports are to be subject to horizontal and vertical analyses, as well as financial ratios. Furthermore, each separate component within the working capital will be reviewed; receivables, inventories, cash and current liabilities. In conclusion, the results of analyses will be explicated a possible influence on company´s or concern´s performance revealed.
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Finanční situace podniku Elektroporcelán Louny a. s.
Jánská, Alena ; Grünwald, Rolf (advisor) ; Korbová, Radana (referee)
První část této práce se zabývá podrobnou finanční analýzou. Jde o český výrobní podnik Elektroporcelán Louny a. s. Obsahuje zhodnocení účinnosti restrukturalizačních opatření a jeho celkové finanční situace. Zaměřuje se především na oblast rentability, likvidity, zadluženosti a finanční stability. Tématem druhé části práce je problematika podnikových sdružení. Pozornost je věnována příčinám vzniku těchto sdružení, funkci, postavení a významu v rámci národní i světové ekonomiky. Podrobněji se zde pojednává o koncernu SPGroup a. s. Pavla Sehnala a stručně o dalších skupinách. Práce se zmiňuje také o problematice daňové konkurence a hodnotí české podnikatelské prostředí.
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Multibusiness enterprise valuation
Buus, Tomáš ; Mařík, Miloš (advisor) ; Daňhel, Jaroslav (referee) ; Majtán, Štefan (referee)
Oceňování koncernů má oproti oceňování samostatných podniků řadu specifik, mimo jiné možnosti transferů zisku, efekty propojení na náklady kapitálu, synergie, atd. Disertační práce řeší zejména dilema mezi dvěma vyhraněnými použitelnými postupy ocenění koncernu - po částech či v celku a shrnuje řadu poznatků v oblasti koncernů, diskontů za neobchodovatelnost, atd.
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Sovereign country rating
Németh, Márian ; Jílek, Josef (advisor) ; Halás, Vladimír (referee)
Sovereign rating has become a topic of major concern for the international financial community over the last two decades. This paper models ratings as combination of two factors ? hard and soft factors. Economical factors are the hard factors whit there statistical background. The political factors are the soft ones. It is very disturbing that the soft factors are playing a major roll in the rating agencies analysis. I found out that there isn?t any problems with the economical factors in the sovereign rating process, but in the case of political factors there are some major problems. Questionnaires and subjective answers in them may cause a falls sovereign rating process result. The cooperation between the regulative organs and the rating agencies may result in the future the losing of creditability for the sovereign country rating. Another concern is the lack of competition on the rating market with only two global rating agencies occupying 80 % of the entire market. These fakts are calling for a change in the sovereign rating markets.
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