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Democratic stability in Costa Rica
Caltová, Anna ; Soukup, Jaromír (advisor) ; Krausz Hladká, Malvína (referee)
- bachelor thesis Democratic Stability in Costa Rica Autor: Anna Caltová This bachelor thesis deals with the stability of democracy in Costa Rica. The aim was to find out how stable is democracy in this Latin American country and to try to estimate whether it is in danger of democratic collapse in the near future. J. Schumpeter's minimum definition, which was supplemented by the work of Robert A. Dahl was used to define the concept of democracy. Using the study Why Democracies Collapse: The Reasons for Democratic Failure and Success by Abraham Diskin, Hanna Diskin and Reuven Y. Hazan, five factors were selected to analyze the stability of democracy in Costa Rica. These factors included: historical experience with democracy, cleavages, the state of the country's economy, the stability of cabinet, and finally the pressure from foreign actors on domestic policy. The results of the work suggest that, except for the state of the economy, Costa Rica is in a relatively good position. Although the country's economy is sufficiently productive, its management by Costa Rican government, coupled with the unequal distribution of wealth among citizens and the economic recession caused by the COVID-19 pandemic, may result in a fall to dangerous levels. Because a study by Diskin et al clearly states that one...
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Final accounts and a financial analysis in a allowance organisation
KUKAČOVÁ, Jana
The topic of this thesis is the use of information from final accounts in a financial analysis. Final accounts represent one of the most important sources of data and information necessary to compile a financial analysis and for correct decision making of external users. Nowadays, good knowledge of the financial situation in an organisation {--} its financial stability, liquidity and profitability {--} is necessary for evaluation of economical subjects. This thesis ought to provide the management, external users (especially the founder) with an ``instructions manual`` in order to produce a financial analysis based on the final accounts data and to draw their attention to possible stumbling blocks related to the real value of calculated indicators. The thesis is further concerned with the term ``financial health`` of a company. The aim of a financial analysis is to identify the financial health of the organisation, identify weaknesses, which might cause smaller or greater problems in the future, and to determine its strengths, which could be taken advantage of when planning its future activities. General information concerning the selected ratio indicators is supplemented with a practical example of an analysis of final accounts in an allowance organisation, i.e. a basic school. The aim is to evaluate the financial situation targeted at its financial stability, liquidity and profitability in the frame of its primary and supplementary activities in order to simplify the economic decision making of the organisation and to draw their attention to possible stumbling blocks related to the real value of particular calculated indicators.
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