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Financial analysis of the company Baťa, akciová společnost.
Kubíček, Petr ; Holečková, Jaroslava (advisor) ; Brabenec, Tomáš (referee)
This diploma thesis provides insight into the world of financial analysis from both theoretical and practical point of view. The basic theoretical apparatus used in the financial analysis is defined in the first part of the thesis and it is applied in the second part on the practical example of the company Baťa, akciová společnost. Emphasis is placed primarily on the issue of accounting procedures, analysis of profitability, liquidity, activity, debt analysis and non-financial indicators. The analysis of intercompany comparisons as a part of finacial analysis is aimed to be one of the basic characteristics of the thesis. Analyzed company is compared both to the industry and its main competitors. In the context of a comprehensive assessment of the financial health of the company, the Altman's model, the IN05 model and test for value added is applied.
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The Financial Analysis ELTODO EG, a.s.
Krásná, Petra ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
The Bachelor thesis themed Financial Analysis of the ELTODO EG, a.s. focuses on financial position of the company in period from 2005 to 2009 and assesses the influence of the daughters' companies on mothers company. The first part consists of the methodology, which is then used in the latter parts of the study. In the second part there is characteristics of ELTODO group and reciprocal relations between the companies in the group. The third part contains application of the methodology on factual companies' data and evaluates the overall financial situation of the group.
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Financial analysis of Partners For Life Plannig, a.s.
Krátký, Josef ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
The theme of this work is financial analysis of Partners For Life Planning, a.s. and its comparison with 6 major domestic competitors. The first section explains the object and purpose of the thesis and there is introduced Partners For Life Planning, a.s. The following methodological part explains the selected indicators, which companies are subjected. In the third, the practical part is the financial analysis 7 financial consulting- company.
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Money laundering- practical application
Meindl, Lukas Johannes ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
The term money laundering represents the process, in which "washers" try to convert the illegal financial resources into the clean money, therefore the legal ones. Simultaneously, they push for separating these resources from the main source to preserve their criminal integrity. By reason that the financial resources involved in this process are acquired by illegal activities, the money laundering itself is considered a criminal offense. At the beginning of this thesis we will describe the fundamentals of money laundering, as well as features and particular phases of this process and we will also outline some modern and conventional methods in this area. The next part of my thesis contains the theoretical aspects based mainly on the theory of representation costs and theory of asymmetric information. The work also covers up the description of relation between the tax evasion and money laundering where they complement each other or conversely diverge.
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Comparison of approaches in determination of transfer pricing in the Czech and Slovak Republics
Hanzlík, Marek ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This thesis deals with differences in approaches of identification and documentation of transfer prices in the Czech Republic and Slovak Republic. The first part determines the need to regulate transfer pricing. The second part is devoted to editing this issue of the OECD and EU directives. The third and fourth section define the framework for transfer prices in the Czech and Slovak law. The last, fifth chapter except the identification of fundamental differences in adjustment in the Czech and Slovak law, thesis deals with the application of the provisions of the judicial decision of the Czech courts, which are supplemented with a solution which would those cases have gone through the litigation in the Slovak law.
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Transfer prices in banking
Bučko, Michal ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This thesis elaborates possible approach to determination of the optimal transfer price for tax purposes as for ordinary transactions undertaken in a banking group. The first part deals with the theoretical approach of the determination of transfer prices while describing the regulation of transfer prices according to the OECD. The intention of the second part is to evaluate the possibility of setting the optimal transfer price for tax purposes in the banking group. Common transactions were identified within a banking group in order to achieve this objective. Subsequently, the generally used methodology and approach to setting of transfer prices for tax purposes in commercial banks was in the thesis characterized. At the end of the second part, a possible approach was compiled to the possibility of setting the optimal transfer price for tax purposes through a theoretical model.
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Financial analysis of enterprises engaged in retail trade in pharmaceutical products (pharmacies)
Vykoukal, Jan ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This bachelor's thesis is focused on financial analysis of enterprises engaged in retail trade in pharmaceutical products -- pharmacies. Firstly I will examine theoretical part which will define the different indicators (including general formulas). Then the practical part follows -- here I will make application-defined formulas of the theoretical part of the specific company (pharmacy Chlumec). I will also verbally comment proven results. For better orientation and understanding various tables and graphs are added which I will introduce both in the text and in the annexe. Calculated values of the pharmacy Chlumec will be also compared with four other pharmacies operating in Královéhradecký region. In conclusion I will make a brief assessment of the four analysed pharmacies.
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Valuation of energetic company
Hradecký, Jindřich ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
The main objective of this diploma thesis is a business valuation of company Pražská energetika, a.s. The aim of this assignment is to indicate the market value as of 1/1/2009. The appraisal is carried out by means of income method DCF in Equity version. In addition, there is a comparison with direct evaluation, where the data are taken directly from the capital market. The thesis is divided into eight chapters, which deal subsequently with basic characteristics, methods of how the strategic and financial analysis has been carried out, value drivers prediction, as well as separation of non-operating assets and calculation of discount rate including the final evaluation. The methods used are mostly similar to methods stated in publications by Miloš Mařík. The results of this appraisal could be useful for small investors, who consider buying or selling stocks of this company.
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Financial analysis of company concerned with sewage treatment
Vučka, Martin ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
The goal of my thesis was to make a financial analysis and an outline of the financial plan. In the first, theoretical, part I described the purpose of financial analysis and its methods and procedures used in the practical part. The second part is called the application. There I made a financial analysis of Ekosystem spol. s r.o. First I introduced the enterprise and its activities. This was followed by horizontal and vertical analysis of financial statements, analysis of financial indicators and assessment of financial soundness. I also compared the company with two other companies in the same business branch and I outlined the short-term financial plan. In the final section, I summarized the knowledge larned in the application part and I reviewed the business as a whole.
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The valuation of Golf Club Český Krumlov a.s.
Řehák, Martin ; Krabec, Tomáš (advisor) ; Brabenec, Tomáš (referee)
The goal of the thesis is to evaluate the company Golf Club Český Krumlov a.s. with discounted cash flow method. The thesis will be classified into chapters, which will be devoted into strategic analysis, financial analysis, value divers, financial plan and final valuation. The output of the thesis is complete valuation, where theoretical knowledge gained from previous studies will be used for the evaluation of real company.
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