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Evaluation of the Financial Situation in the Firm and Proposals to its Improvement
Petrová, Kateřina ; Martínka, Radek (referee) ; Bartoš, Vojtěch (advisor)
The master´s thesis focuses on the financial analysis of the company – a private limited company, whose business is software development. The theoretical part deals with the interpretation of important concepts, which are linked to financial analysis. The next section is already calculated the financial analysis of the company for the period 2006 - 2010. Was used an analysis of both horizontal and vertical analysis statement balance sheet and profit and loss account. Furthermore, I evaluated the differential indicators, profitability, activity, liquidity, debt service ratios, of course there is a comprehensive index of IN 05 and Altman's index of financial soundness. This chapter is followed by a summary evaluation forms as part of that would be helping a company improve its financial situation and the end of the work concludes.
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The Role of Social Work and Social Worker Accompanying a Man in Dying
URBÁNEK, Lukáš
The objective of this Thesis is to outline the role of social work and social worker when accompanying a man in dying. The Thesis focuses on defining the social work and, at the same time, it points to the enormous diversity of the social work. The Thesis thus deals with the unclear definition of the field of social work as a particular helping profession, with the competency of social workers and with the current discussion about the need for a law on social workers. The Thesis also treats the phenomena of death and dying and how these issues are viewed from the perspective of social work. In the Thesis, these questions are highlighted in the context of the impact of the postmodern society. A large part of the Thesis is dedicated to finding the role of social work and social worker in hospice environment. Interest in dying clients and their loved ones represents an integral part of the Thesis, which also points out their needs, wishes and troubles. The Thesis outlines the issue of advisory for bereaved persons as well. Furthermore, it analyzes the ethical dimension of death and dying, especially with regard to human dignity. Critique of professional literature is confronted with author's own practical experience and with the output from an interview with a social worker.
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Formation of corporate revenues and determinants
HRUŠKA, Václav
The aim of this thesis was to classified corporate revenues and their record. To map the factors that affect revenue generation and assessment how to use the category of revenues to evaluate corporate productivity.Based on the financial statements construct the ratios. By analyzing their development to identify factors that positively and negatively affect the size of the revenues corporate prifitability.
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Working class people in the region of Prachatice - their view of the phenomenon of death and dying and their coming to terms with the loss
ZÍKA, Josef
The work deals with the phenomenon of death and dying, its tabooing, and the influence of religiosity on the loss of a loved one. It maps various views and findings of blue-collar workers concerning death encounters or losses of their loved ones. The work is divided into theoretical and practical part. The theoretical part discusses the differences in perception of the phenomenon of dying and death in the past and today. Other chapters discuss the subject of the loss, grief, communication with survivors and their support in the context of social work. The impact of religiosity of the individual to compensate the loss is monitored in connection with the mourning. The aim of the practical part is - by research - to find out how the phenomenon of death and dying is perceived by different age groups of blue-collar workers in the region of Prachatice. A form of research is also used to elicit their possible reactions to death and the subsequent coping with the loss of a loved one.
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Source and structure of economical result of company
ŠIMÁKOVÁ, Kateřina
This work analyze total economical result, its costs and profits and their structure. There are computed indicators of profitability and compared with average value of indicators of industry B ? E and sector D in classification of NACE. By using DuPond formula are decomposited indicators ROA and ROE to found, which factors have influence on them. On base of this information I evalue the position of company.
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Production order as an accounting case
ZBORNÍKOVÁ, Lenka
This thesis explains the theoretical knowledge of the methodology of accountancy in the working environment. It refers to the resolution of accountancy transactions in the production order from engineering industry. It describes how to register events of product manufacturing in accountancy. The essential objective of this work is to asses whether a particular manufacturing order has a economical and strategic importance for a company. The theoretical part is based on familiar information from marketing, accountancy, Czech legislation and the usage of accountancy software program SAP. Together with manufacturing program Oracle. The practical part describes the company for which the manufacturing order is carried out. It deals with individual phases of the work processes. The accountancy diary is set together with the use of intradepartmental applications in the software setting of SAP and Oracle. The final part of this thesis explains a complex estimation of the production, complaints procedure and possible financial problems for this particular manufacturing order.
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Creation of incomes, expenses and income form operations of company
VOSTÁLOVÁ, Romana
This bachelor thesis analyses the problem of the creation of revenues, expenses and profits in terms of the chosen company and an evaluation of main factors that could affect it. Theoretical basis was applied in the cooperative company DŘEVO, Měřín, whose main activity is the custom-made furniture. In this company there was made an analysis of specific costs, revenues and profits from operations for the last five years. Revenues and costs were analysed through a division into operating, financial and extra revenues and costs according to profit and loss statements. For more detailed analysis of the profit from operations there was calculated the profitability of company`s activity during the reporting period. Results were compared with the average profitability in the wood-processing industry.
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Distribution of operating results in the capital of DISA v. o. s. and capital of Expert & Partner engineering CZ, a.s.
NOVÁKOVÁ, Ilona
This bachelor thesis deals with the distribution of net profit of commercial companies. The aim of my work is to show the clearest procedure how to work with the profit in period from its recognition to its settlement. My thesis is divided into eleven parts. In the first part, I focus on a theoretical definition of commercial companies according to the Commercial Code. The remaining parts are designed to cover the whole process - from a recognition of the net profit through its approval and until its distribution. The practical part verifies the theory in practice and summarizes my findings relating to the joint-stock company Expert & Partner Engineering a.s. and copartnership DISA v.o.s.
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