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Methodology of Financial Reporting of Securities and Financial Derivatives
Kuchař, Tomáš ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
This master’s thesis discusses the accounting of securities and financial derivatives in accordance with the Czech accounting legislation and the International Financial Reporting Standards. The goal is to suggest the methodology based on the performed analysis of differencies between the both accounting systems. The parts of the master’s thesis are the processing of the theoretical data, the analysis of differencies and their application to the case studies with the assessment of their influence on the basic indicators of the financial analysis.
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Decision Making about Funding of Fixed Assets Acquisition
Jemelíková, Hana ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis deals with the select fitting form of decision making about funding of fixed assets acquisition of a selected company. In the theoretical section are listed a specific way of acquisition of assets trough financial lease, lean and cash. The practical part includes financial analyst of company and comparision offers of financial lease and lean. At the end are defined tax and accounting impact that selected metod of financing brings and advice the best solution.
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Klíčové komponenty ukazatele EVA v zemědělských podnicích
Basovníková, Marcela
The objective of this PhD thesis is to identify key components which have the most significant impact on the economic value added of agricultural enterprises. The literature review is mainly focused on agricultural enterprise as the part of the agrarian sector, hence the Common Agricultural Policy, respectively the agricultural subsidies policy is described and the risks related to doing business in agriculture are defined. This part of the dissertation also briefly discusses the most common measures used in order to evaluate enterprise financial performance while the economic value added is elaborated more in details. In subsequent analytical part correlation analysis, regression analysis and cluster analysis are applied in order to identify the key factors affecting the value of EVA indicator. As such factors mainly profit from operating activities and the level of debts bearing interest are defined. For the conclusion, I suggest possible approaches to influence these factors with the aim to increase the economic value added in the agricultural enterprises.
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