National Repository of Grey Literature 6 records found  Search took 0.00 seconds. 
Company Performance Measurement
Válková, Barbora ; Jansa, Petr (referee) ; Bartoš, Vojtěch (advisor)
This master thesis deals with the financial and business performance ratings of the company Exvalos, spol. s r.o. in years 2010 - 2015. Main methods used, are benchmarking, comparison of analyzed company with its closest competitors and the use of methods of financial indicators. Suggested recommendations are based on the results of conducted analysis which will be used to enhance the financial performance of the company.
Company Performance Measurement
Válková, Barbora ; Jansa, Petr (referee) ; Bartoš, Vojtěch (advisor)
This master thesis deals with the financial and business performance ratings of the company Exvalos, spol. s r.o. in years 2010 - 2015. Main methods used, are benchmarking, comparison of analyzed company with its closest competitors and the use of methods of financial indicators. Suggested recommendations are based on the results of conducted analysis which will be used to enhance the financial performance of the company.
Safe Harbour Concept in Transfer Pricing
Kolář, Michal ; Heřman, Jan (advisor) ; Dvořáček, Jiří (referee) ; Kapoun, Vítězslav (referee)
Tax administrations worldwide provide taxpayers with favour and offer them the opportunity to set up transfer pricing system according to pre-agreed criteria. When taxpayer´s system complies with, a tax administrator does not dispute the transaction. Any predefined arrangement leading to the recognition of transfer pricing system by the tax administrator can be defined as a safe harbour. It was found out during the review process of current sources, that there is no relevant research available focused on assessing the appropriateness of introducing safe harbour system for both businesses and government. At the same time, even the OECD does not work with data that would conclusively prove the impact of transfer pricing regulation on companies´ behaviour. For this reason, a research was conducted in this area with focus on the potential of safe harbour to affect tax contributions of enterprises. Financial data were rendered from Amadeus database. The impact of safe harbour system was observed on the time series development of taxation of particular cluster. Cluster analysis was selected as the most suitable method for grouping companies.
Tax Evasion and Transfer Pricing
Košťáková, Eliška ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.
Financial analysis of Spanish companies with an emphasis on their evaluation according to selected sectors and autonomous regions
Exlerová, Lenka ; Marek, Petr (advisor) ; Dufková, Eva (referee)
This thesis involves the financial analysis of spanish companies with an emphasis on their evaluation according to selected sectors and autonomous regions. For the purpose of the evaluation the indicators of profitability, turnover, liquidity and indebtedness are used. The autonomous regions are firstly evaluated from the point of view of the revenues of the individual sectors as part of the total turnover for the region. These practical parts are supplemented by the general but also economic characteristics of Spain. The conclusion reached following the evaluation of the individual indicators is that the most sucessful sectors are "DC -- Manufacture of leather and leather products", "DK -- Manufacture of machinery and equipment n.e.c." and "DL -- Manufacture of electrical and optical equipment". In contrast the sectors "A -- Agricultural, hunting and forestry" and "B -- Fishing" were the least sucessful. In addition it was found, that in general, the greatest share of the revenues of the autonomous regions were in the sectors "F -- Construction", "DA -- Manufacture of food products, beverages and tobacco" and "DJ -- Manufacture of basic metals and fabricated metal products". In contrast the sectors of "B --fishing" and "CA -- Mining and quarrying of energy producing materials" contribute the least in terms of revenues. The greatest absolute revenue values are achieved in the autonomous region of Madrid, followed by the regions of Cataluňa and País Vasco. In contrast the Extremadura region had the lowest revenues.
Financial analysis of Spanish companies
Exlerová, Lenka ; Marek, Petr (advisor) ; Dufková, Eva (referee)
This thesis focuses on the financial analysis of selected industrial sectors in the Spanish economy. For the purposes of analysis the following indicators are used: return on assets, return on equity, inventory turnover, receivables and payables turnover ratios and trade gap derived from them. Then indicators of current ratio, acid test ratio, cash ratio and working capital are analyzed. Finally the thesis includes indicators of creditor's risk, interest coverage and total cost and expenses per revenues. A further part of the thesis is dedicated to the peculiarities of the Spanish economy and the studies of changes in the unemployment rate and gross domestic product. A significant part is devoted to particular sectors of economy. Spanish exports and imports are presented by means of the balance of payments. After interpretation of all calculated indicators the following conclusion has expressed: the best performing sectors are the manufacture of coke, refined petroleum products and nuclear fuel followed by sector of construction. On the other hand traditional Spanish fishing, fish farming and related service activities were found to be the worst performing sectors.

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