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Využití metod finanční analýzy k zhodnocení finanční situace podniku
Hamajová, Lenka
The aim of this work is to evaluate the financial situation on the basis of financial analysis. Financial analysis are based on a finantial ratios for the years 2009 to 2013. The work is divided into two parts. The first section contains the theoretical basis and assumptions for the practical part. The second part is practical, where horizontal and vertical analysis is carried out and indicators of financial analysis calculated. Through various indicators of financial analysis was evaluated the financial position of the company and estimated anticipated development. Based on the results of the financial analysis are also identified problem areas of the finantial management of the company. In the last chapter are defined appropiate proposals and measures that should lead to improvement of financial situation.
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The use of bioimpedance analysis for kidney function evaluation
Veselková, Alena ; Šrámek, Petr (advisor) ; Švára, František (referee)
Objective: To calculate glomerular filtration (GF) through the use six available methods to estimate GF and measure impedance parameters phase angle () and fat free mass (FFM) by using multifrequency and monofrequency measurement. Select one method of estimating GF as a strict method of estimation GF for this study and by using linear regression relate with other method of estimating GF and impedance parameters measured () and FFM. Consider if () and FFM are significant parameters to improve methods of estimating GF given below (MDRD-A, MDRD-B, CLCG, CLcysC). (...) Conclusions: Impedance parameters () and FFM correlate with GF, decreasing GF cause decreasing of these impedance parameters. This study proved very close relationship between parameters FFMx and FFMc, obtained by using two different kinds of measuring (R2 - FFMx and FFMc = 0,843). Method of bioimpedance is ready to other validation and to develope bioimpedance scale to estimate renal function.
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The current situation of Social Services, comparation with the legal adjustment after January 1,2007.
SERBUSOVÁ, Martina
{\clqq}Everyone is equal before the law{\crqq} which applies also for the field of social services since 1st January 2007 because after many years of preparatory stages Act n. 108/2006 Sb. On Social Services entered in force. This act having been passed means a break through moment for social workers, social services providers as well as for the citizens and beneficiaries of social benefits and services. The paper is divided in a theoretical and a practical part. In the theoretical part I dealt with the development of social services, introduction of the new Act n. 108/2006 Sb. On Social Services into our social system and I compared the allowance for attendance of a next of kin or other person according to Act n. 100/1998 Sb. On Social Welfare and the attendance allowance according to Act n. 108/2006 Sb. On Social Services. In the practical part I concentrated solely on the attendance allowance since, according to my point of view, this is the greatest change the new Act On Social Services brought about and it plays a very important part in this field. The research was carried out using the questionnaire research method. The questionnaire was filled out by social workers employed in the attendance allowance department at local authorities of communities with extended powers in South Bohemia. 57 questionnaires were handed out, 48 of which were in total used for the paper. Graphs were used to evaluate the research part. The goal of the paper was the assessment using the SWOT analysis of the allowance for attendance of a next of kin or other person according to Act n. 100/1998 Sb. On Social Welfare and the attendance allowance according to Act n. 108/2006 Sb. On Social Services. Regarding this goal the following hypothesis was set: Social workers consider the attendance allowance according to Act n. 108/2006 Sb. On Social Services offering more strong points and more opportunities than the allowance for attendance of a next of kin or other person according to Act n. 100/1998 Sb. On Social Welfare. Results of the carried out research confirm this hypothesis. In spite of other problems that are to be dealt with in connection with this Act, we can presume that the introduction of the attendance allowance into the system of social services was and shall be the right step.
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Hospital strategy performance
Márová, Adéla ; Dvořáček, Jiří (advisor) ; Bláha, Martin (referee)
This master's thesis called Hospital strategy performance deals with the strategic analysis of České Budějovice Hospital in relation to cost efficiency in this company. Information were provided during the interview with the company CEO, MUDr. Břetislav Shon. Primary input for financial analysis purpose were taken from the annual reports of 2011-2015. The introduction defines strategy and strategic analysis and the master's thesis' aims are specified. The theoretical part is based on theoretical definition and methodology of strategic analysis, the analytical process is introduced, as well as results evaluation based on specialized publication. The practical part consists of the description of the current situation in Czech health care, company introduction and the strategic analysis of the company. The conclusion includes the strategic analysis evaluation and recommendation for next steps.
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Technological Foresight: Analysis of Potentially Disruptive Future Technologies in Banking
Dunovský, Tomáš ; Jiřinová, Kateřina (advisor) ; Žďára, Tomáš (referee)
This Master's Thesis is focused on technological foresight in the banking industry in Europe. It includes consecutive two parts. The first one is theoretical and focuses on defining the terms necessary for the development of technological foresight, stated criteria, triggers and terms necessary for the development of analysis of potential technological problems and their solutions. The second part is practical and it includes the technological foresight, analysis of trends that will disrupt banking and introduce a vision of personal banking product of the future. A comparison of product vision to current trends and if those can be considered disruptive follow this part. The last part of the thesis includes diffusion criteria of innovation as according to the Rogers's Model, a set of triggers after which the defined investment fund can consider an investment into technology, and an analysis of potential technological issues with proposed solutions.
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The Bankruptcy of the FEREX-ŽSO spol. s r.o.
Procházka, Martin ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
This thesis is focused on the solution of the corporate bankruptcy. Its goal is not only to determine the causes of the bankruptcy of FEREX ŽSO spol. s r.o. after successful completion of the reorganization, but also to assess the suitability of the chosen method of solution in terms of the Insolvency Act. The work is divided into theoretical and practical part. The theoretical part describes the life cycle of an enterprise, important parts of the insolvency law and financial analysis methods. In order to meet the goals there are used financial analysis, analysis of the insolvency proceedings and comparison with results of researches in the field of insolvency.
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Alcohol-free beers with herbal extracts
Vyskočilová, Terezie ; Lichnová, Andrea (referee) ; Márová, Ivana (advisor)
This bachelor thesis deals with alcohol-free beers and herbal extracts, which are the beers flavoured with. In the theoretical part the methods of non-alcoholic beer production and the representation of the active ingredients in herbs are described. A total of 7 herbal extracts were prepared and added into 3 non-alcoholic Czech beers. Each variant was examined in order to detect changes of the content of active substances before and after the addition of the herbal extract. The content of polyphenols, flavonoids, bitter substances and iso-bitter acids as well as antioxidant activity were analyzed spectrophotometrically. Using HPLC/UV-VIS analysis a content of catechins was assayed. The two selected flavours were encapsulated into liposome; the particles were tested of size and stability. Sensory analysis of all herbal extracts including the encapsulated ones was performed to determine the response of consumers and flavour preferences.
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Ekonomické a právní aspekty exekuce srážkami ze mzdy
Böhmová, Klára
The intent of this diploma thesis is to verify the efficiency of the legislation and its mechanism within the chosen type of execution of monetary compensation, with an emphasis on the economics aspects. The first part of thesis is focused on legislation, primarily on execution through deducting money from wages (wage garnishment). Futhermore, through an analysis of the unseizable amount alongside the amount of deductions from wage, calculation formula is created and calculations are demonstrated on model cases. There is an evaluation of both the viability of the methodologies and the impact of the current regulation on debtor, creditor and employer. Execution regulations via deductions from wage in the Czech Republic are compared with regulatory policies applied abroad. Legislation de lege ferenda is proposed in conclusion.
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A judgment of the predicability efficiency of the prediction models on the basis of financial statements of the Altreva Ltd. and Jitex Inc. corporations
Kulda, Jakub ; Strnad, Lucien (advisor) ; Kotáb, Jiří (referee)
The thesis deals with the predicability efficiency of prediction models, which represents integral part of financial analysis. These models could be divided into bankruptcy prediction and solvency models. The aim of the listed models is to determine level of financial health of selected companies with a few year prospects. As a representative of the companies, which went bankrupt, was selected Jitex Inc., which fold in 2009 and going concerns represents Altreva Ltd. In the theoretical part various financial ratios and prediction models are described with their expected characteristics. These descriptions also include explenation of models construction. The practical part provides concrete results of used prediction models and financial ratios of Altreva and Jitex. A special attention is paid to Jitex Inc. in 2006, where the prediction models could be misjudged by high level of artificially overvalued profit. The practical aim of this study is an extensive specification of tests along with their suitability to predict fitness of companies within the Czech economy framework.
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