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Business valuation of PETROF, spol. s r.o.
Stříteský, Lukáš ; Jahodová, Lucie (advisor) ; Ryba, Jakub (referee)
The goal of the thesis Business valuation of PETROF, spol. s r.o. is to determine the market value of the company as at 1st January 2016. The thesis is divided among six parts. In the first part the company is introduced. Next parts are concerned by financial and strategic analysis of the company to assess over financial health and internal and external potential. Following part is analysis of value drivers which are crucial for creating of the financial plan. The final part is the valuation of the company by using of the DCF Entity method. Determined value is compared and evaluated by the comparison of EV/EBITDA multiple.
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The Estimation of The Market Value Of The Company JIZERSKÉ PEKÁRNY spol. s r.o.
Schwarz, Richard ; Jahodová, Lucie (advisor) ; Šnajdr, Ivan (referee)
This diploma thesis deals with the estimation of the market value of the company, which has long been active in the bakery market. The aim of this diploma thesis is to find the market value of JIZERSKÉ PEKÁRNY spol. S.r.o., which would reflect the real situation on the bakery market. The conclusion of the thesis should be a range of values and justification. The diploma thesis is divided into financial analysis, strategic analysis, value generators, financial plan and final evaluation. The first part of the thesis deals with the analysis of the valued company and selected competitors. Financial analysis attempts to justify the amount and changes of values, including comparison with competitors and the value creation test. The strategic analysis focuses on the internal and external potential of the valued business. In terms of internal potential, especially in comparison with competitors, the external potential emphasizes the description of the position of the valued company in the Czech Republic market. The financial plan is based on the analysis and prognosis of the value generators. The final valuation method uses standard yield valuation methods and, in a simplified version, valuating in accounting value.
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Planning in business valuation with emphasis on rate of growth and on invested capital
Jahodová, Lucie ; Mařík, Miloš (advisor) ; Marek, Petr (referee) ; Hrdý, Milan (referee)
The main goal of this thesis is to suggest a concept of financial planning for business valuation. Entry chapters are dedicated especially to the examination of differences between financial plan as one of company's activities and plan for business valuation. In the following chapter key parameters essentially influencing company's value (value drivers) are described. Two of them are accented: rate of growth and invested capital which is necessary for company's main business including its rate of return. I examine an impact of historical growth of the company, growth based on analyst's estimates and fundamental growth of the company on company's growth rate in the extraordinary growth period (first stage). In the next part I pay attention to factors and empirical studies influencing long term rate of growth. Then the rate of similarity of accounting invested capital and invested capital for business valuation and its impact on rate of return of invested capital is analysed. I point out intangible assets and in Czech accounting principles financial leasing assets. Then the relationship between rate of return of invested capital and costs of capital is described; the length of the first stage is suggested; use of models, which are necessary for transition of the company to its steady state is suggested; there are company's key characteristics, which change together with stabilization of the company, identified and there are advantages and disadvantages of value drivers formula and Gordon growth formula discussed. An empirical study dealing with planning for business valuation in the Czech Republic, where business valuation experts took part, was accomplished. The results of the study are presented in several different parts of this thesis.
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Financial analysis of AGC Flat Glass Czech, a.s.
Šmoldasová, Barbora ; Holečková, Jaroslava (advisor) ; Jahodová, Lucie (referee)
This thesis includes a financial analysis of AGC Flat Glass Czech a.s. on the basis of financial reports of the period 2005 - 2009. The theoretical part describes the methods of financial analysis - absolute and ratio analysis, predictive models, economic value added. The practical part includes an analysis of macroeconomic and industry growth, the financial analysis and comparison with the industry.
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Financial analysis of REHAU, s. r. o.
Čížková, Jana ; Holečková, Jaroslava (advisor) ; Jahodová, Lucie (referee)
This theses analyzes financial situation of the company REHAU, s. r. o. on the basis of financial reports of the period 2006 -- 2010. The thesis is divided into three individual parts. In the theoretical part are introduced theoretical bases for financial analysis. Methodological part describes methods of financial analysis, which are applied in practical part. In the application part I closely look at calculation of particular indexes which I use for the evaluation of the financial situation in analyzed company.
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Financial analysis of Mars Svratka, a.s.
Fencl, Libor ; Holečková, Jaroslava (advisor) ; Jahodová, Lucie (referee)
The aim of the thesis is preparation of a financial analysis of Mars Svratka, a.s. for the periods of 2005 -- 2009. The theoretical part describes the basic methods and indicators of the financial analysis which are afterwards used in the practical part. This is followed by the financial analysis. The end of the thesis is summarizing and evaluating the results achieved.
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Analysis of organic acids by a novel procedure of extractive derivatization in human plasma and serum by GC/MS
JAHODOVÁ, Lucie
The theme of the bachelor{\crq}s thesis was ``The Analysis of Organic Acids by New Extractive Derivatization Process in Blood Plasma and Serum Using the GC/MS Technique{\crqq}. The objective of the thesis was to develop a method for fast determination of organic acids by a new process of extractive derivatization, to identify and determine organic acids in body fluids, to compare their abundance and to evaluate the possibility of implementation of this method in clinical diagnostics. Body fluids contain hundreds of organic acids, which co-create a clinical picture of a patient{\crq}s health condition. The current research focuses on implementation of methods providing for comprehensive, metabolism-based analysis of these metabolites important from the point of view of diagnostics. Nowadays, an analyst can select from a wide range of methods and several effective analytical and separation techniques for separation, determination and identification of organic acids in complex biological matrices. In the introductory, theoretical part of the bachelor{\crq}s thesis, the knowledge of properties of organic acids and possibilities of their determination are summarized. In the practical part, the method of fast determination of organic acids in body fluids by the GC/MS techniques was developed. By means of this technique, it is possible to analyze large quantities of organic acids in minimum volume of body fluid. Derivatization of a set of several tens of organic acids with ethyl chloroformate in aqueous medium was carried out. The reaction proceeds very fast and at laboratory temperature. The applicability of the developed method was verified through analysis of organic acids in biological samples. In samples of blood serum and plasma, tens of organic acids were identified by means of the above-mentioned method, retention data and EI mass spectra. Experiments performed for the purpose of this thesis proved that derivatization with chloroformates in aqueous medium is a relatively simple, fast and promising method for analysis of organic acids. Follow-up experimental research is necessary to make the methodology applicable in clinical diagnostics and to define advantages and limitations of this new methodological procedure.
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Healthy lifestyle support for preschoolers
JAHODOVÁ, Lucie
As the title of the work shows, the subject matter of this work is supporting healthy life style of the children in pre-school age. In the beginning of the theoretical part there is defined characterization of pre-school period, first of all the cognitive and social development. Furthermore there are mentioned the risks, which threaten the healthy progress of the child and cause difficulties in the consecutive life of individual. There is also mentioned comparison of the Framing Educational Program with Program of Healthy Kindergarten. Single Program of Healthy Kindergarten is introduced in the end of the theoretical part. In the applied part the work deals with the comparison of free game in the kindergartens operating according to the program supporting the health and in the schools without any view to. With the help of the observation method and further processing of them we obtain this information.
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