|
|
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.
|
|
|
Financial analyse of choice company
BÍLKOVÁ, Iva
This Bachelor thesis is focused on assessment of a financial situation of a company in the period between 2001 {--} 2005 using the indicators of the financial analysis. This thesis describes theory and concepts directly related to the financial analysis and introduces different methods of the financial analysis. The financial situation has been analysed in two stages under the conditions of a specific limited liability company. In the first stage the assessment of the company's development has been carried out on the base of Du Pont analysis, with an objective to display objective links between values of single causal indicators that affect the change of a value of the profitability indicator. In the second stage indicators, which were not included in the Du Pont analysis, but are normally used in the financial analysis were calculated. The financial situation of the company has been assessed on the basis of obtained data.
|
|
|
The effect of ants predation risk for herbivorous insect
DRAG, Lukáš
This thesis is the first step to evaluate the relationship between ant activity (predation risk) and the leaf damage caused by herbivorous insects. Tuna baits which were used in 1, 2 and 3 hours intervals to attract different species of invertebrates. The degree of herbivory was measured as the proportion of leaves that had been chewed or mined by herbivores. The most abundant and frequent potential predators were ants. All ant species were determined and patterns of their activity analysed.
|
|
|
Methods and techniques of active teaching in Czech language on the middle school
KAŠPAROVÁ, Eva
The aim of this diploma thesis is to find out the influence of methods and techniques of active teaching on the level of essay-writing in the basic school. The theoretical part describes chosen methods and techniques of active teaching within the context of the educational process. An experiment was carried out in the practical part and it verified the influence of these methods on the development of essay-writing potential of the pupils. The popularity of the chosen methods and techniques of active teaching was being researched by a questionnaire survey. The methods of active teaching were discovered to facilitate the success rate of the essay-writing and a statistically significant increase in the number of sentences and syntactic pairs was found in the experimental group.
|
|
| |
|
| |
|
|
Charlotta G. Masaryková
Neudorflová, Marie
The volume Charlotta G. Masaryková contains twenty one essays by historians related to life and activity of Charlotta G. Masaryková and the period in which she was active, especially conditions of women.
|
|
|
Development of microbial activity in the Vltava River - a longitudinal profile to Podolí and downstream
Svoboda, J. ; Vrba, Jaroslav ; Simanov, L. ; Fuksa, J. K.
Extracellular ß-glucosidase activity, bacterial number (direct counts and MPA colony forming units), chlorophyll .i.a./i. concentration, BOD.sub.5./sub., and COD were measured along the Vltava River and its reservoir cascade in 2000 (April-September;n = 5-8). The study demonstrated an important role of reservoirs in water quality management and, in particular, the dominant role of the microbes in matter transfers, decomposition, and nutrient dynamics in the transient zones of reservoirs.
|
|
| |
|
| |
guest ::
