|
|
The Evaluation the Financial Situation of the Firm
Zeman, Karel ; Bureš, Miroslav (referee) ; Luňáček, Jiří (advisor)
The aim of this master’s thesis is to propose the steps leading to the improvement of the financial situation of a mid-sized manufacturing company. In order to achieve this aim, the financial analysis is performed. It defines the company’s weaknesses and it serves as a background for a suggestion for corrective actions leading to the improvement. Based on the measurability of the corrective actions, the comparison of the current and predicted situation is made in the final conclusion. It is realized with the Index IN05 bankruptcy model. The corrective actions proposed aim in particular at the operational and production management. They focus mainly on the weaknesses defined by the financial analysis – reduction of inventories and increase of marginal profit in order to strengthen liquidity, reduce debt ratio and improve financial health score in general.
|
|
|
The Use of Statistical Methods for Data Processing
Zbranková, Kateřina ; Zeman, Karel (referee) ; Novotná, Veronika (advisor)
This diploma thesis deals with the evaluation of the economic situation of ZLKL, s. r. o. using statistical methods. Primarily the thesis proceeds from financial records of the company which are put through the financial analysis. On the basis of its results the statistical analysis of chosen indicators is then accomplished. Using statistical methods it tries to analyse the development of each indicator, its trend, and to predict its future development. In the last part of the thesis, there is the evaluation of each indicator, and the formulation of suggestions and recommendations by whose implementation the company should achieve the bigger financial stability and the long-term stable management.
|
|
| |
|
|
Comparison of basic valuation approaches and practical valuation of real estate.
Jarabicová, Martina ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
Bachelor thesis entitled Comparison of basic valuation approaches and practical valuation of real estate deals with the issue of real estate valuation. Its aim is to bring analysis of the basic theory of the applicable real estate valuation to gain insight into this issue and to apply appraisal methods on specific housing unit. The thesis is divided into four main chapters. The first part acquaints reader with basic terminology of real estate valuation, with focusing on changes brought by the new Civil Code. The second part is devoted to appraisal methods used in the valuation process, where are also mentioned the differences between administrative and market principles of valuation. The third part presents application of valuation methods on specific real estate. The last part of thesis summarizes and subsequently compares applied methods.
|
|
|
The receivables overdue of state: One of the biggest issues of fiscal policy in the Czech Republic from 2000 to 2014
Šebestová, Katarína ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of the thesis is the analysis of the volume of state receivables overdue arising mainly from the underpayment of taxes, duties, social insurance during the time period from 2000 to 2014. The aim is also an analysis of the recovery of overdue receivables in the Czech Republic that should lead to identification of causes of bad developments in the period. The topic is important and actual because of the fact that the overdue claims are one of the biggest challenges of fiscal policy in the Czech Republic over the past 15 years. Benefit from examining this issue should be to identify the causes of negative developments in the period. The theoretical part describes the theory of economic policy with special reference to one of their major segments, fiscal policy, which is the essence of tackle. Then it analyzes the theory of government failure, the theory of moral hazard, etc. The main content of the practical part is to analyze the volumes of different types of overdue receivables in the period, an analysis of the recovery of overdue receivables in the Czech Republic, the identification and characterization of the causes of negative developments and, last but not least, the draft national economic measures aimed at eliminating these causes.
|
|
|
"Strategic Management of Floorball Club ACEMA Sparta Praha"
Svatoš, Ondřej ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
The thesis deals with the issues of the sports management. Author analyzes the differences amongst Czech legal entities suitable for sports clubs and summarizes advantages and disadvantages of those entities. The main goal of the thesis is to introduce sports managament which is shown in the example of the floorball club. Besides, author would like to present specifics of managing sports clubs as a non-profit organizations.
|
|
| |
|
|
The analysis of mandatory expenditures in the Czech Republic in the period od 1993-2013
Svoboda, Radek ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
The goal of the thesis is to analyze structure and development of the mandatory expenditures in the Czech Republic in the period 1993-2013. The theoretical part deals with theories of public expenditures and public revenues in order to explain the importance of the mandatory expenditures in the scheme of Czech public finance. The second section of the theoretical part describes the features and legal framework with regard to the methodology of the Ministry of finance of the Czech Republic. The practical part of the thesis adopts the framework built in the theoretical part of the thesis. The most important expenditures are expenditures arising from law, which represent over 90 % of mandatory expenditures. The social transfers came into scrutiny because of special importance within this group of expenditures. The fastest growing expenditures within non-social transfers were debt-service expenditures caused by irresponsible fiscal policy of the government within the period. The other mandatory expenditures are divided into expenditures arising from other legal regulations, which are negligible, and into expenditures arising from treaties, which are very hard to cut down. The quasi-mandatory expenditures, involing defence spending and wages of employees of the public sector, were analysed in order to build up definition of mandatory expenditures in the broad sense, meaning sum of mandatory and quasi-mandatory expenditures. The last section of practical part of the thesis is devoted to comparing the development of the mandatory expenditures and mandatory expenditures in the broad sense with the development of important macroeconomic indicators, as GDP and inflation and total expenditures and revenues of the government budget. Mandatory expenditures and also mandatory expenditures in broad sense has grown during the whole period, the ratio to public revenues and public expenditures has grown, resulting in decrease of the fiscal democracy of the government and increase of the government debt.
|
|
|
Analysis of the tax system in the Czech republic and the Slovak from 1989 to the present day focusing the most distinctive differences and their impact on their economies
Burešová, Petra ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The goal of thesis is an analysis of taxation system in Czech and Slovak Republic. Furthermore the thesis focuses on macroeconomic effects of changes in taxing. In theoretical section are defined terms related to taxing matter. In this section we are looking at taxes as government revenue, which is more discussed in practical section of this thesis. Next there are defined macroeconomic indicators - GDP, unemployment and tax quota; those are also discussed and used further. In practical section is at first oulined situation in Czechoslovakia in 1989. Next there are introduced reasons and requirements for in 1993. In next part there is discussed taxation systems analysis in Czech and Slovak Republic since 1993 itself. In this section are stated main differences and similarities between these two taxation systems. Last parts of practical section are dedicated to evolution of macroeconomic indicators analysis in context of changes in taxing. In last part - conclusion - can be found an evaluation of differences and similarities between systems. Despite the separation of both countries and frequent changes in taxation, the systems are much alike. Most distinctions can be found in income taxation, especially in a period when flat tax came into effect, which was expected, however that does not apply anymore due to its abolishment. But even after abolishment of flat tax, the most noticable distinction can still be found in income taxation.
|
|
| |
guest ::
RSS feed.