|
|
Evaluation of the Financial Situation of a Company and Proposals for Improvements
Lachman, Radim ; Dalecký, Tomáš (referee) ; Zinecker, Marek (advisor)
The diploma thesis deals with the evaluation of the economic health of a selected company using selected methods of financial and strategic analysis for the period 2017-2021. The theoretical part deals with the theoretical framework of strategic analysis, which emphasizes the analysis of the external and internal environment of the company analyzed and the application of selected tools of financial analysis. In the practical part, these theoretical starting points are applied in the conditions of the analyzed company. The design parts of this work are then formulated measures aimed at improving the level of financial management of the company.
|
|
|
Evaluation of the Financial Situation of a Company and Proposals for Improvements
Lachman, Radim ; Dalecký, Tomáš (referee) ; Zinecker, Marek (advisor)
The diploma thesis deals with the evaluation of the economic health of a selected company using selected methods of financial and strategic analysis for the period 2017-2021. The theoretical part deals with the theoretical framework of strategic analysis, which emphasizes the analysis of the external and internal environment of the company analyzed and the application of selected tools of financial analysis. In the practical part, these theoretical starting points are applied in the conditions of the analyzed company. The design parts of this work are then formulated measures aimed at improving the level of financial management of the company.
|
|
|
Assistance in financial management and use of financial counselling services in the asylum house for mothers with children
Vondráčková, Alice ; Lejsal, Matěj (advisor) ; Šťastná, Jaroslava (referee)
The theme of my thesis is Assistance in financial management and use of financial counselling services at the asylum houses for mothers with children. The aim of this study is to determine whether it is possible to help mothers at asylum houses with financial management. Financial literacy and the skill to manage their money of these users is very low and it is later on transmitted to their children. Social workers at asylum houses try to help and to encourage their clients in various areas of their lives. Money is not the area every client allows you to intervene in. In my work I consider the views of particular participants on issues of financial management and through using various tools to cooperate with users to improve their financial management skills and at the end of my work I review how the cooperation worked out and succeeded.
|
|
|
Audit of budget management of local self-government
Pokorná, Alena ; Marková, Hana (advisor) ; Boháč, Radim (referee)
55 Abstract This diploma thesis gives an insight into the system of control and supervision procedures applied to local self-governments. The aim of this work is to evaluate possible problematic aspects of established supervisory procedures applied to budgetary management and to assess whether it is needed to extend the Supreme Audit Office's competence by enable it to control the budgetary management of local self-governing units with their own assets. The introductory chapter briefly summarizes the issue of budgetary management of local governments, while a more detailed interpretation is devoted to the duty of the local self-goverments to comply with the rules of budgetary responsibility, which was brought by Act No. 23/2017 Coll., On rules of budgetary responsibility, as amended. The following chapters are devoted to the various supervisory procedures and their systematics. First of all, Act No. 321/2001 Coll., On financial control in public administration, as amended, is provided, which provides a legal framework for public control and imposes internal obligations on territorial units in connection with the conduct of monetary operations. The next section describes the performance of the management review, which is carried out under Act No. 420/2004 Coll., On the review of local self-governing units,...
|
|
|
Audit of budget management of local self-government
Pokorná, Alena ; Marková, Hana (advisor) ; Boháč, Radim (referee)
This diploma thesis provides a basic classification and description of a control system in a budgetary management of self-governing municipalities as subjects of public administration and then it evaluates these control mechanisms from the point of view of their importance and purpose. The introduction deal with a basic outlook of the self-governing municipalities themselves, that is the principles of a contemporary zoning organisation in the Czech Republic. The following part of the thesis, an issue of financial management of the municipalities is summarised in a following order - through an interpretation in the field of their property and limits in its management, furthermore through a description of the essentials of a budgeting process from its draft to its authorisation, an implementation of the management itself to a closing account. The remaining part of the thesis focuses on selected legal modes within which the management control of self-governing municipalities and their systematisation are implemented. Firstly, Act No. 321/2001 Coll. About a financial control in public administration is analysed, based on the later regulations, which provides a legal framework for a public administration control and at the same time it orders the municipalities internal duties in relation to a...
|
|
|
Assistance in financial management and use of financial counselling services in the asylum house for mothers with children
Vondráčková, Alice ; Lejsal, Matěj (advisor) ; Šťastná, Jaroslava (referee)
The theme of my thesis is Assistance in financial management and use of financial counselling services at the asylum houses for mothers with children. The aim of this study is to determine whether it is possible to help mothers at asylum houses with financial management. Financial literacy and the skill to manage their money of these users is very low and it is later on transmitted to their children. Social workers at asylum houses try to help and to encourage their clients in various areas of their lives. Money is not the area every client allows you to intervene in. In my work I consider the views of particular participants on issues of financial management and through using various tools to cooperate with users to improve their financial management skills and at the end of my work I review how the cooperation worked out and succeeded.
|
|
|
Analýza vztahu kvality bilančních aktiv centrální banky a účinnosti monetární politiky
Lekishvili, Salome ; Mandel, Martin (advisor) ; Tran, Van Quang (referee)
The diploma thesis deals with the issue of financial performance of central banks. Central banking is generally considered as a profitable part of financial system. However, this paper focuses on the loss-making central banks and emphasizes the examples of central banks with large accumulated financial losses. Relationship between the quality of balance sheet assets and financial performance of central banks is closely examined in the thesis. Alongside, it analyses the impact of negative financial performance on the main objectives of central bank, in the role of monetary authority. Effectiveness of monetary policy is conditioned by many factors, among them are independence of central bank, the level of development of financial markets - central bank operates in, analytical skills of employees and etc. However, the case, where financial performance of central bank is discussed in connection with monetary policy performance, is extremely rare. The primary goal of this diploma thesis is to reveal and describe the main ways in which financial performance of the central bank influences monetary policy decisions. It also tries to find out whether there is hidden threat of a damaging impact on the decisions in case the central bank accumulates the negative financial results.
|
|
|
Accounting entities in culture
Karbusová, Lucie ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The bachelor thesis on Accounting entities in culture deals with the accounting entities in the field of culture, especially with theatres. Its intention is to describe the historical development of these entities and their effective legislation in 2014, to determine their main resources of financing and to answer the question: What is the situation of private theatres in the Czech Republic? The theoretical part is focused on defining entities (theatres) in the field of culture and their historical development. It further describes legal conditions for doing business in the field of culture under commercial law and defines the types of legal forms of business in the Czech Republic. The following section analyses the specifics of the companies operating in the field of culture in terms of sales for tickets and financing of these entities in the form of grants. The practical part is focused on analysis of financial statements of 10 theatres in the Czech Republic in terms of quality reporting. In particular financial statements is analysed financial position and financial management of private theatres. In conclusion there is a brief assessment of the fulfilment of the objectives of the thesis.
|
|
|
Economic analysis of selected towns and villages
Šubrová, Pavlína ; Homolka, Jaroslav (advisor) ; Věra, Věra (referee)
The thesis discusses the problems of the budget management of the town Lazne Belohrad and the township Mlazovice. These are two differently populated municipalities located in Hradec Králové region with many features in common. The thesis monitors the period from 2007 until 2014.
Literary research of the thesis is focused on local public administration and briefly outlines the structure of public administration in the Czech Republic, local government budget and including its structure and generic classification.
The practical part first characterizes the town of Lazne Belohrad and township Mlazovice, including the history, demographics and overall social and economic characteristics. There is a thorough analysis of the revenues and expenditure, including specifically selected indicators related to the economy of the town and township. For the sake of completeness, it is enclosed the results of elaborated anonymous survey which concerns public awareness regarding the finances and economy of the city and township. Based on the conducted analyses, there are proposed options for improving the economic situation of the town of Lazne Belohrad and township Mlazovice.
|
|
|
Financial literacy of users of refuges
JANOUŠOVÁ, Věra
Financial literacy is a topic of the day which concerns all the categories of the population in their everyday life. The thesis titled Financial Literacy of Refuge Clients tries to describe the theme of financial literacy from two points of view. On one hand, from the viewpoint of people who, for various reasons, have become clients of refuge and on the other hand, from the viewpoint of social workers who work in refuge. The theoretical part is divided into four subchapters which describe a given issue. An explanation of the basic terminology related to the topic is followed by a subchapter on financial education of children and adults and activities in the field of education. The third subchapter deals with potential effects of financial literacy and the end of the theoretical part focuses on social work with refuge clients. The practical part describes a research which consists of two parts. To achieve the defined goal, a qualitative research has been employed in both parts, using the survey method and the semi-structured interview technique. The document contents analysis was used in the second part of the research. The survey research was carried out in five refuge of Diaconia of the Evangelical Church of the Czech Brethren. The first part of the survey involved fifteen communication partners, users of the refuge as a social service. The second part of the survey involved five communication partners, social workers in refuge. Both survey samples were created by a special-purpose selection. The data gathered in the interviews were evaluated by means of the open coding method. The main goal of the thesis was to find out how refuge clients view their own financial literacy and a potential for improvement in this respect. A sub-goal of the thesis focused on learning viewpoints of the social workers regarding the potential for improving financial literacy of the refuge clients. The survey results have shown that the category of financial literacy within the meaning as defined in literature is not represented in the refuge clients. With regard to their generally difficult situation which also includes their financial situation, the category of financial literacy narrowed to the efforts to make both ends meet at the end of the month and to the question whether or not to deal with financial claims, debts or distraints. This is the setting which has to be the basis for work of social workers in refuge as well. There exists a wide-ranging offer of potential paths leading to financial literacy for all categories of the population, regardless their address. Leaving aside education at school, getting further information is optional, conditioned by everybody's own interest. To increase financial literacy of the clients, social workers may choose from many options, or use their own knowledge and skills. The main prerequisite for success is to adapt themselves to the clients' interest and capabilities. The thesis describes attitudes of refuge clients to financial literacy issues which are identical to the attitudes of this specific category of the population to addressing their difficult financial situation. Social workers become aware of additional possibilities of financial literacy improvement which they can use when working with their clients. Based on the survey results obtained, a comprehensible leaflet has been prepared, containing the essential information about financial literacy. The leaflet in both electronic and printed version will be available for those interested in it, i.e. refuge clients, social workers as well as the general public.
|
guest ::
