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Assessment of the financial situation of a concrete company through methods of financial analysis
VIOLOVÁ, Aneta
This thesis evaluates the financial performance of selected firm during the period of ten years. For the purpose of this thesis were used known methods and tools of financial analysis. The source of the financial analysis were the data from the annual reports of the company. Based on the results obtained was reviewed the company's financial situation and were suggested measures that could lead to the improvement of its economic and financial situation.
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Financial analysis of PSP engineering, a.s.
Červinková, Hana ; Mikovcová, Hana (advisor) ; Bernátová, Marcela (referee)
The purpose of this work is to carry out financial analysis of a manufacturing company which is aimed at discovering of its total financial health, present progress and is also trying to evaluate future perspective. In the methodological part there are selected methods and procedures of financial analysis characterized which are applied also in the practical part. This part is composed of several sections. In the introduction the company PSP engineering a.s. is introduced, also its focus and present progress in recent years is presented. As the first extensive analysis including horizontal and vertical analysis of financial balance and income sheet is carried out. After that selected methods of financial analysis are applied which will help to judge the financial health and general position of this company.
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Strategies for determinig transfer prices in period of economical crisis
Skrbková, Lucie ; Francírek, František (advisor) ; Jakoubek, Jiří (referee)
In the most cases the market range of transfer pricing is determined from statistical data from previous years. In case of these data the time delay occurs when these data are collected and these data do not reflect if that are collected for period of economical growth or recession. As a result, the final transfer pricing range can become distorted. For this reason it is essential to be familiar with strategies and procedures that can be applied to "clean up" statistical data from the influence of business cycle fluctuations. These strategies and procedures are discussed in this diploma thesis. In the first theoretical chapter are presented transfer pricing issues, set the basic terms, analyzed basic available resources dealing with transfer pricing, defined methods for determining transfer pricing range and identified consequences of the economic crisis in relation to transfer pricing. The second chapter is focused on the selection of the most appropriate method for determining transfer pricing and comparative of both the theoretical and practical basis. The last chapter presents the strategies and procedures that can be used in a comparative analysis, in order to eliminate distortions of the statistical data from the influence of business cycle fluctuations.
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Difficulties of an Adult Student in Learning and Remembering Vocabulary
Šilarová, Lucie ; Dvořák, Bohuslav (advisor) ; Vít, Radek (referee)
This bachelor's thesis is intended to search for the most efficient methods, strategies, techniques and activities in learning and teaching English vocabulary regarding an adult student with difficulties in learning and remembering English vocabulary. The research is founded on theoretical part which deals with general questions of learning vocabulary, processes of remembering words and various approaches, methods, strategies and activities, with special focus on memorization. Practical part of this thesis is based on the student's characterization according to his multiple intelligence type. The research examines various techniques and activities which were used in lessons and their effects on the student's success in remembering words.
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Methodology of application of film language
Sýs, Alan ; Horný, Stanislav (advisor) ; Seko, Martin (referee)
The Bachelor Thesis is focused on the expressive means of film and the methodology of their application. It portrays, how the application of the methods may influence the final meaning of the artwork, respectively suggests, how to achieve the authors intent in the most effective way, through the coscious utilization of film language. In order to achieve the objects of this paper were chosen the most significant expressive elements, which are described in detail and subsequently demonstrated on concrete examples of the bachelor movie Marek is smiling.
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The evaluation the financial situation of the firm
Červený, Pavel ; Heralecký, Tomáš (referee) ; Luňáček, Jiří (advisor)
Objective of this thesis is to make a summary elaboration of particular proposals, which can reform the financial situation of the company and target the elimination of inconvenient financial indicators. In this thesis, there are used the financial analysis methods to parse financial situation of the company. For a consideration of the company financial results are proposed the processes to improve the financial situation of the company.
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External and internal audit
Benešová, Barbora ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
The thesis attends to the issue of audit and is divided into two parts. The theoretical part deals with the definition of external (statutory) audit and internal audit and is divided to the chapters of the history, legislation, definition and role. Thereinafter describes a person of auditor, his activities, principles, methods and procedures which auditor uses. The end of the first part is about forensic audits and frauds. The application section includes at first comparison of professions and specifies the same as well as different features. The second part focuses on the relation and cooperation of external and internal auditor.
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The role of radiographer during MR angiography
ZBĚHLÍKOVÁ, Pavla
The role of radiographer during MR angiography Objectives: The thesis and the tutorial CD provide information on the magnetic resonance angiography {--} MRA. Due to upgraded hardware and software and the non-invasive character of the examination the method is currently the most common form of the imaging of flowing blood in vessels. It is essential for a radiographer to acquire comprehensive knowledge of the basic principles and techniques of MRA. The objective of my thesis was to find out if the method can be used not only for a high-quality imaging of the arteries but also for subsequent therapeutical procedures. Methodology: The research was conducted with 106 patients (66 men and 40 women) whose lower limb arteries had been tested by MRA between 1 January and 31 December 2007 at the Multiscan RC Pardubice. I determined the number of patients who had undergone a therapeutical procedure after the MRA test (operations on arteries, percutaneous transluminal angioplastics) and assessed to what degree the MRA examination had been sufficient for the surgery. Results: In 91 % out of 46 patients indicated for therapeutical procedures the results obtained by MRA enabled other treatment or a surgical procedure. Only in 9 % patients the results obtained by MRA were not sufficient for other medical treatment and suplementary examinations such as the diagnostic digital subtraction angiography were necessary. Conclusions: MRA is a non-invasive medical diagnostic technique to visualize the blood in vessels which provide satisfactory accuracy without exposing the patient to any ionizing radiation. The results are used for other treatments. Radiographers who master the MRA techniques avoid mistakes that might devalue the test. Key words: digital subtraction angiography, magnetic resonance angiography, magnetic resonance imaging, percutaneous transluminal angioplastics, radiographer {--} radiologic technologist.
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Using of Semantic Differential for Euducation Assessment at Basic School
ŠERÝ, Michal
One of the methods for collecting data in psychology is a method of semantic differential. The using of semantic differential is very large, this method is widely used in personality research, clinical psychology, market psychology and marketing. In recent years, this method has begun to apply to the area of educational research, above all educational psychology. A basic problem with wide using is the huge volume of data obtained by this method. Some of the options of setting up of a questionnaire with light to the selection of bipolar adjectives are listed in the thesis. The options represent the evaluation dimension, the dimension of activity and potency in terms of both representativeness and relevance. A set of tools for automatized generation of various combinations of questionnaire groups was created. A technical support of data collection, their evaluation and visualization using semantic differential method was also created. These methods will be used in realization of the project of introducing teaching of mathematic in English language at primary schools. The primary goal of this level of analysis is to judge to what extent can two terms (or more terms), generally regarded as semantically similar or different.
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Design of caravan.
Novák, Jakub ; Pelikán, František (referee) ; Rubínová, Dana (advisor)
Theme of this diploma thesis is the design of caravan meaning travel trailer. Concept is adapted to the technical and ergonomic requirements and the main goal of this concept is to provide original design with a view to the future. The complex concept meets the operational, technical and ergonomic demands of such trailers. The project is focused on the design concept of the implemented folding mechanism. Design of the travel trailer is due to todays modern technological methods and the construction ready for production and everyday operating usage.
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