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Final accounts and financial analysis of the company
Vobecká, Zdeňka ; Holečková, Jaroslava (advisor) ; Slapničková, Kateřina (referee)
The aim of this work is to define basic theoretical findings of financial analysis and practically apply these to the concrete case of the concrete company. In the first chapter I am going to describe final accounts in general -- legislative requirements, what it is consisted of, what duties result from it. In the second chapter I am going to define financial analysis procedure. I am going to talk about liquidity analysis, profitability analysis, financial stability analysis, indebtedness analysis and activity analysis. In terms of the total assessment of financial health I am going to apply bankrupt and value models. I am also going to look at intercompany comparison, particularly in two ways -- within the scope of a given branch and in comparison to two competing companies. In the third, final, part I am going to apply all the theoretical knowledge to the concrete company and do the final assessment and résumé.
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Using statistical methods for analysis of annual reports of Czech foundations
Vobecká, Zdeňka ; Stránský, Jakub (advisor) ; Vltavská, Kristýna (referee)
This thesis selects and applies statistical methods to describe and analyse a sample of annual reports of Czech foundations with the aim to discuss their current state and verify some fundamental issues related to it. The main objective is to ascertain transparency of the foundations and their adherence to legal regulations regarding the publishing of annual reports. The point of departure will be the following hypotheses. Firstly, Czech foundations do, for the most part (95%), follow the obligation to publish an annual report. Secondly, those who publish a report fulfil most of the legal requirements (75%) regarding its content. Further, factors influencing the foundation's conduct in fulfilling the obligation to publish a report are explored. For this purpose, three hypotheses are used. Firstly, it is more likely that Czech foundations united in the Czech Donors Forum shall publish an annual report in comparison with others. Secondly, Czech foundations using the Foundation Investment Fund (hereinafter referred to as NIF) are more likely to publish annual reports than others. Thirdly, large Czech foundations tend to proceed in the same way. In conclusion, general behaviour of the Czech foundation sector (i.e. the foundations) and their adherence to legal regulations is assessed.
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