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Financial analysis of RWE Transgas, Ltd.
Pokorný, Martin ; Klečka, Jiří (advisor) ; Boukal, Petr (referee)
The aim of the thesis is to describe the financial analysis, its objectives, content, methods and outcomes (outputs) in the theoretical section. The practical section rests on performing financial analysis of RWE Transgas, Ltd. between years 2005 and 2010 using horizontal and vertical analysis of financial statements, ratio indicators, working-capital analysis, EVA and benchmark.
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Tax reliefs of personal income tax in the Czech republic and in the particular countries OECD
Ďurišová, Milena ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.
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Financial analysis of Pivovar Svijany a.s.
Podolský, Jiří ; Schönfeld, Jaroslav (advisor) ; Horník, Tomáš (referee)
In order to truly find out about the observed company's financial situation and it's future expectations, we need more than just a general wiev on data contained in the financial statement which is a part of the annual report. These do give us actual insight into the last year's situation, but they still lack sufficient evidence. To better understand the economy of a given company we use financial analysis. It puts individual data into mutual connection and using various models it helps to find out about the company's situation. In my work I carry out financial analysis of Pivovar Svijany a.s. from the wiev of an external user for years 2005 to 2009. In it's first part I describe particular methods used in my analysis. The second -- pivotal part of my work includes the actual analysis, interpretation of it's results and lastly a synthesis of discovered information and a conclusion.
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Measurement and evaluation of efficiencies of companies in chosen branch
MASTNÝ, Miroslav
My work dwells on measurement and evaluation of efficiencies of companies and on sector analysis of energetic branch. We can regard the efficiency with various points of view. Generally we can define it as an ability of company to valorize as much as possible the assest that was put in it. At first my work is engaged in measurement and control of the efficiency of companies and in value control of efficiency. After that follows the summary of traditional and modern indicators of efficiency with account of their advatnages and shortcomings. Then I mention some instruments and concepts that contribute to increases of efficiency. The last part of my work contains case study, where I analyse the efficiency of companies acting in energetic branch by means of benchmark study.
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Forms of financing credit instruments
PULCOVÁ, Ilona
The aim of this work is to compare the different ways of financing companies by granting a loan in the Czech Republic and Austria and to give the credit applicants an overview and a comparison of information that helps to make the decision process easier. I found out, gaining a loan commitment in Austria is easier and faster. Financing in the Czech Republic is more transparent and is clearly arranged. This is influenced by the institutional access to the customer and the standardized benchmarking system, in opposite to the flexible and individual approach to the customer in Austria. One advantage of the Austrian banking institutes is the way of assessing the creditworthiness. Not only the quantitative information is considered, but also the qualitative data. I analyzed the functioning of the loan giving process in the practise, the system of benchmarking process and the acceptance of the loan application, which is important for the final margin of the bank and its demand for securities. I valuated the financing of a real estate rebuilding by an Austrian and a Czech bank from the point of view of the attractiveness for a company.
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Virtualization in IS/ICT
Naiman, Michal ; Gála, Libor (advisor) ; Kašpar, Jaromír (referee)
The goal of the thesis is to examine and assess actual portfolio of products on the market for server visualization and to compare performance of individual products with performance of the physical machine. The research and the assessment of the actual portfolio will be carried out with the focus on current trends in the area of server virtualization, reasons for realization, and important aspects for their successful implementation. The comparison will be carried out in areas of supported platforms, hardware emulation spectra, hardware limitations, licensing and prices. Further it will be performed comparison in the form of benchmark performance in areas of CPU, RAM, hard-drive throughput, and network throughput of most commonly used products for server virtualization.
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Tax expenditures
Ďurišová, Milena ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
This bachelor dissertation is dedicated to the tax expenditures. The main goal is to set tax expenditures of §6 personal income tax in 2009. This desertation is divided into 3 sections. The first one is theoretical and there is a definition of the tax expenditures and explanation of function of tax expenditures in the countries OECD. The second one, also theoretical, describes tax expenditures in Czech republic. The main section of this dissertation is analytic section which concerns set of tax expenditures and estimation of heigh of some of them.
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