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This Diploma thesis deals with economical analysis of ZEPRIS s.r.o company during years 2007 and 2013. Used methodological apparatus includes both absolute indicators and ratios, economic value added, financial distress prediction models, analysis of financial and operating leverage and stock analysis. In the practical part selected indicators are applied to company. Comparison with the industry of engineering construction is done according to the available data for the period 2007-2012.

The aim of the thesis is to propose a change of strategy of corporate social responsibility at PricewaterhouseCoopers. The first partial goal is to analyse the current PwC employees' attitude to current activities of social responsibility at PwC. The online questionnaire is used to analyse employees 'opinions and ideas. Subsequently, the questionnaires will be analysed using statistical methods. The second sub-objective is to compare these activities with other companies of Big Four (Deloitte, EY, KPMG). The third sub-objective is to evaluate the effect of parent companies for socially responsible behaviour in the field of consulting. Finally, the changes of the corporate social responsibility strategy at PwC will be proposed. Moreover, thanks to my collaboration with CSR coordinator at PwC, the proposed changes will be followed by implementation at PwC.

The aim of this work is to process strategic analysis of Leontinka Foundation and present conclusions and recommendations based on the findings of this analysis. The theoretical part describes the methodology under which the practical part is prepared. The basic terms are explained that are related to strategic analysis as well as the whole process of creating strategies and various methods that are part of the strategic analysis. The practical part is the application of selected methods on the example of Leontinka Foundation. Based on the information gathered during the strategic analysis conclusions are drawn about the state of the organization.

The theoretical part focuses on financing options from theatres from public sources. It deals with resources from the budget of Municipality of the City of Prague, as well as the Ministry of Culture of the Czech Republic. This list is then transferred to the practical part, which deals with the use of these options in Prague's Archa Theatre, which has long maintained the highest rating among theatres in Prague and top position among alternative theatres in the country. The work does not aim to assess the effectiveness of the current grant system or criticize the system of financing culture in the country. The aim is to create a list of potential funding sources for a theatre from public budgets and assess the effectiveness of the acquisition of these resources to the Archa Theatre. The work also deals with the management of Archa compared with the Municipal Theatre Jablonec nad Nisou.

The Master's Thesis includes an economic analysis of the company Pivovar Rohozec, a. s. for the period 2007 to 2012. The main goal of this thesis is to find out an achieved financial health of the brewery and also how the firm is compared with the competition. The thesis is divided into two parts, it begins with a description of the methodology, continues with the practical part, where the economic analysis of the Pivovar Rohozec, a. s. is performed. The aim of Marter's Thesis is to apprise the balance rules, the financial analysis, the effects of financial and operating leverage, the Economic Value Added (EVA) indicator, evaluate indexes for prediction of bankruptcy and creditworthiness and also the inter-company comparisons.

Economic analysis investigates certain economic subject by using variety of different economic and mathematical-statistical methods and procedures. In the present work we perform economic analysis of wood producing company Dřevoterm, s.r.o. for the years from 2007 to 2011 based on externally available data. From approaches of economic analysis we use methods of financial analysis including analysis of absolute and relative financial ratios, pyramidal decomposition of financial ratios and global indexes of financial health. Further we analyze net working capital, costs and stocks of the company in detail. Obtained results are discussed in context of theoretically optimum values, average results of the whole wood producing industry and external factors which influenced analyzed company during past years. The results show that despite growing revenues of the company the majority of calculated indicators scored with a worsening trend and the company should focus primarily on reducing cost of revenues.

The aim of this bachelor thesis is to elaborate a strategy analysis of Palmknihy s.r.o. company. The first part of the document contains a basic terminology and theoretic basis used for the strategy analysis. Concerning the theoretic part the second part discloses opportunities, threats, strengths and weaknesses of the company. A SWOT analysis evaluates results of previous analysis' and offers foundations for strategic recommendations.

The bachelor's thesis is focused on analysing of financing of non-governmental non-profit organisation. In the theoretical part is shortly defined the non-profit sector and its position in the economy. Then are described the ways of financing of these organizations and at the end of these part is defined the financial analysis of the non-profit organization. The practical part of bachelor's thesis is focused on the ways of financing and the financial analysis of the civil organization Spolocnost Downovho syndromu na Slovensku.

The aim of this Master's Thesis is to construct founding financial project of the hairdressing salon, which informs about the feasibility of the business project and its whole effect of the invested capital. The theoretical part defines the basic concepts associated with the establishment of the company and its activities, describes the basic procedures for founding a company and creating a founding financial project and the description of its parts. The practical part contains a basic description of the business plan, environment analysis in which the firm operates. It continues making the founding budget and the variant financial plan for the following years. The last part evaluates the business plan with the key financial indicators.

The aim of diploma thesis is to carry out economic analysis of chosen company - CARLA spol. s r. o. - within the years 2007 -- 2011 and to compare company results from economic analysis with data from the food industry. Diploma thesis contains of three main parts. First theoretical part presents basic methods and models important for the elaboration of economic analysis. Second part presents chosen company -- its history, products, ownership structure and also analysis of the microenvironment and macroenvironment of the company. In the third part, financial health of the company is analyzed and evaluated with the usage of models from theoretical part -- horizontal and vertical analysis, financial ratio analysis, credibility and bankruptcy models, Economic value added and other analysis. In the conclusion of the diploma thesis, all findings and recommendations are summarized.

The aim of the thesis is implementation of the strategic analysis for the non-governmental organization Domov Sue Ryder, o.p.s. and to identify all the factors which have impact on its economy. The work deals with the effects of the external environment and the internal resources, which are available for the organization. There was used PEST analysis for analysis of the micro-environment. I have identified all the factors that affect the firm's ability to satisfy customer needs in section related to the micro-environment. These are members in the sector of social services for elderly. They form competition or support for the organization. The important part is also the synthesis of the results of the strategic analysis. There are listed strengths, weaknesses, opportunities and threats. The conclusion summarizes the most important information. There are suggested recommendations to management for improving.

The goal of this thesis is to create a business plan for a Japanese restaurant in the centre of Prague. Theoretical part of this thesis focuses the entrepreneurship activity itself and describes the structure of a business plan. The following practical part mainly analyses the macro and microenvironment of the restaurant, other competing restaurants, marketing strategy and further describes the restaurant. Considerable part of the thesis is dedicated to the analysis of current trends at the gastronomic market. The final part describes the financial analysis of the restaurant for the first 3 years and analysis of the accounting statements.

The ba thesis "Financial Analysis of the Hospital České Budějovice, a. s." is focused on the economic performance of the hospital during the years 2007-2011 and a comparison with an average Czech hospital. The introduction contains a discussion of financial analysis matters and the reasons for the choice of this topic. It presents the goals of the financial analysis and methods of achieving these goals, and proposes an assumption for this analysis. The theoretical part introduces the subject of the analysis, the healthcare situation in the Czech Republic and the means of hospital financing. Moreover, it focuses on the legal form of transformation of the hospital from a state-funded institution to a join-stock company and the related financing changes. Subsequently this part deals with methods of the financial analysis and mentions both the well-known and the lesser known ratios and indicators used mostly in the public sector. The comparison of the healthcare indicators with an average in the Czech Republic also represents an integral component. In the practical part the specific findings of the analysis are evaluated, considering the hospital's role and goals and its possibilities, which are different from other join-stock companies. In conclusion, the thesis provides an overall evaluation of the hospital's economics, confirms or refutes the assumption and recommends other steps leading to improving.

This thesis aims to map contemporary situation of non-profit organization's structure of funding in the culture. The theoretical section contains the definitions of non-profit sector and presents the organizations which focus on cultural activities. Then describes individual sources of funding and explains the issue of fundraising. The practical section consists of the analysis of four particular institutions with a focus on their structure of funding. In conclusion, the current situation is evaluated and the possible measures are proposed.

The aim of the thesis was to elaborate strategic analysis of non-profit making organization. There is a theory of strategic analysis, strategic management and financial analysis in first part. The theory is applied for a specific non-profit making organization Pop Balet o.s. in second part of the thesis. The organization provides high-quality and systematic dance education for children and youth. Pop Balet o.s. is supposed to be a leader in the dance industry. At the end of the thesis there is recommendation for future development of the organization based on elaborate strategic analysis.

The role of the nonprofit sector in the Czech Republic has gained in importance during the last decades. The number of nonprofit organizations and employment in the third sector is growing. On the other hand, directors of nonprofit organizations have to face problems with high fluctuation of their staff. I assumed that motivation of nonprofit employees is different from employees working in for profit sector. The aim of the thesis is to analyze influences of the nonprofit sector's characteristics on the motivation of nonprofit workers in the social field in the Czech Republic. The main contribution of my research is that results and recommendations of my work should help directors of nonprofits retain experienced employees. It was confirmed in my research that satisfaction with pay does not have an influence on the intention of nonprofit workers to leave their organization. In accordance with a theoretical approach, a mission of the nonprofit organization has a key role in the motivation to work in the nonprofit sector. Surprisingly, the most important factor for decision to stay with the organization is feeling of appreciation. Recognition of work performance from supervisors and colleagues even override the dissatisfaction with pay. There are several low-cost strategies to reward employees such as regular verbal recognition for best employees, or vouchers for cultural and sport activities, wellness, and other nonmonetary benefits. It was proved that family friendly policies are strongly valued by nonprofit workers as well.

The goal of this thesis is prepare founder's financial project, which will predict project's success or failure. The theoretical part explains methodical apparatus important in business praxis. The practical part proceed compilation of whole financial calculation in first five years of business and valuation of investment. In the summary I deal about realization of financial project and additional changes in project. Thesis uncover big risk of project because of probably low sales in domestic market. Success could be in bigger markets.

This master thesis focuses on checking the status of performance measurement and management of ThyssenKrupp Výtahy, s.r.o. and on implementation of financial analysis for years 2007-2012. The first part is concentrated mainly on the current state of performance measurement and management and introduction of IT background including introduction of the reporting system and their use in performance management. The second part is dedicated to the financial analysis to find the weaknesses in performance management using vertical and horizontal analysis of financial statements, ratio indicators, credibility and bankruptcy models, EVA indicator and a comparison with the sector average, and to summarize the results and to provide recommendations.

This diploma thesis contains an economic analysis of the PIVOVAR SVIJANY, a.s. The aim is to perform a scoped analysis of its financial health. The diploma thesis is divided into two main parts. The first is the methodological part, where all of the applied models and processes are mentioned and explained. The second part contains applications of these models on the chosen company. The second part is mostly based on accounting statements. This part also contains an analysis of both absolute and relative indicators. Among the applied models belongs the Du Pont analysis, the cost and inventory analysis, the analysis of the Economic Value Added (EVA), creditworthy and bankruptcy models and an inter industry comparative analysis. The conclusion summarizes and evaluates all the results and presents appropriate recommendation.

The main goal of this bachelor thesis is to evaluate the financial condition of Lyckeby Culinar, Inc., to assess the financial ratios for the period 2006 -- 2010, analyze the relationship between them and provide possible options for the future development. The economic situation in the company will be evaluated on the basis of particular tools of financial analysis, including accounting ratios, vertical and horizontal analysis of financial statements, bankruptcy predicting models, etc.

The aim of this thesis is to explore the financial situation of company KAND Ltd. for the period 2006 -- 2010, and to find out what mainly influenced financial and economic situation of the company. The work is divided into two parts. The first part is theoretical, where methods and indicators of financial analysis are described. The second part is practical, where those methods and indicators are applied on the chosen company. Methods such as horizontal and vertical analysis of balance sheet and profit and lost statement, the analysis of differential indicators and financial ratio will be used. Thesis also includes comparison of companies with the branch. Indicators like profitability, liquidity, debt and labor productivity ratios will be applied and compared to the values in the branch.

The Master's Thesis focuses on resource self-sufficiency analysis of four chosen NGOs in culture. Those are theatres Činoherní klub, Semafor, Archa and Dejvické divadlo. All of the organizations underwent the Prague theatre transformation process and became the Public Service Companies. The Thesis investigates, whether the change into to private subject and the rising independence have led also to the increase of resource self-sufficiency and extension of financial resource portfolio. For this purpose the financial statements of the theatres were analysed. The resource self-sufficiency index was put in the context of other financial analysis indices. The Thesis has shown, that although the theatres use at least four financial resources, they are highly dependent on incomes from provided public services and especially on subsidies from the public budgets. The NGOs should improve their level of business activities and fundraising. The resource self-sufficiency of analysed theatres is between 35 and 52 %. While in three cases the self-sufficiency has been increasing, in the last case it has been decreasing continuously.

The aim of this Bachelor's Thesis is to evaluate the financial situation of Brisk a.s. in years 2006 to 2011. The thesis itself is composed of introduction, theoretical part, practical part and conclusion. The theoretical part summarizes the methods which are used in financial analysis. The practical part includes description of the company Brisk a.s. and the application of methods described in the theoretical part together with a comparison of the company to the industry in which it operates. Among the methods used in this thesis are analysis of absolute, differential and ratio indicators, balance rules, The Du Pont's decomposition and the value indicators. The conclusion includes an overall evaluation of the learnt results and a prediction for the future.

The aim of the thesis is to describe possibilities of financing of company a then to analyze, how concrete company is financed. At first is analyzed financing of whole company. Sources of financing are divided by two criteria on equity and liabilities and on external and internal. After this part comes appreciation of EVA of the company. At the end of thesis comes evaluation of financing of company's investment. Criterion for appreciation is its influence on company's EVA.

Objective of this thesis is to evaluate financial health of wine-making cooparative Templar Wine Cellars of Čejkovice over the years 2006 -- 2011 at least 5 consecutive years. Theoretical part describes the purpose of financial analysis along with methods that I apply in practical part (absolute indicators, balance sheet rules, net working capital, Du Pont analysis, value and bankruptcy models, economic value added). In practical part, apart from the applications of the described metods is wine-making cooparative Templar Wine Cellars of Čejkovice also compared with the industry.

The goal of this Bachelor's Thesis is to work out financial analysis of Metrostav Company and explicate results. My Thesis is divided into five parts. First one is opening and I explain here importance of financial analysis and goals of my work. Second part is theoretical and I explain everything about vertical and horizontal analysis, ratio analysis, economic value added etc. In third part I give more information about Metrostav Company and work out the financial analysis. In part number four I evaluate results of my work. In the very last part I give information about my resources.

This thesis should present some ideas from the lean enterprise, management approach, which is currently very popular. At first the Toyota Production System will be introduced in theoretical part, because the lean philosophy is largely based on it. Then I will take a closer look on some specific ideas from this philosophy. The practical part should introduce Valeo Production System, the production system of Valeo výmněníky tepla k. s. This company should provide prefect example, because it is significant supplier to the automotive industry, so the majority of methods is in the company applied for a long time, and therefore is the main part of the thesis analysis of this system rather than description of implementation. Nevertheless, the thesis may also serve as a good inspiration for companies, which want to know more about lean production systems.

The aim of this thesis is to analyze recent years of declining Oděvní podnik a.s. Based on the financial analysis, I would like to know where were the main reasons that caused the bankruptcy of the company. To see how the company performed from an operational perspective, I compare its performance with a competing firm Blazek s.r.o. I apply solvent and bankruptcy models, at the monitored company, on which bases I shall consider whether the situation was coming predictable.

The aim of this bachelor thesis is financial analysis of joint-stock company called Subterra a.s. in years 2005-2009. It is external analysis with intention to consider financial situation of the company and to suggest suitable improvements. Thesis is divided into two parts - theoretical and practical.

The final thesis presents findings of the nongovernmental non-profit organizations' entrepreneurial activities in the Czech Republic. The aim of the thesis was to find out if NGOs fulfil criteria for social firm according to defined standards. NGOs necessarily run a business to get additional money for their activities to substitute diminishing state funds. The research focused on NGOs' entrepreneurship was done by electronic questionnaire within this thesis. Its purpose is to inform about motivation, risks, problems, personal characteristics and financial sustainability of social firms. The study has evidence that none of the respondents from Czech NGOs fully met standards' requirements. The organizations usually are not able to earn at least 50 % of the firm's turnover through sales of goods and services and also 25 - 55 % of the workforce is not disadvantaged in gaining employment.

Main goal of this bachelor thesis is to analyze financial state of company Metrostav a.s. using methods of financial analysis. Thesis consists of two parts. Methodology and application. In them achieved results are analyzed, compared between each other not only in their structure but in time as well. Goal of this thesis is evaluating the financial state of the company and to suggest steps that might positively alter this state in the future.

This graduation thesis contains an economic analysis of the BM MOTO, s.r.o. corporate entity. The aim is to perform a detailed analysis of its financial health in relation to an undergone investment as well as recommend a set of changes that would lead to an improvement of its financial performance. The thesis is divided into two main parts, the first of which being the methodological part, where all the applied models and processes are mentioned and explained. The second part applies these models on the chosen company. The second part is founded predominantly on accounting statements and also makes use of a bulk of internal data. The thesis also contains a detailed analysis of both absolute and relative indicators. Amongst the applied models belong the Du Pont analysis, the analysis of the Economic Value Added (EVA), bankruptcy and creditworthy models and an inter industry comparative analysis. The conclusion summarizes and evaluates all the results and presents an appropriate recommendation.

The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance with valid tax laws, regulations, decrees.

The aim of this paper is to analyze pharmaceutical companies using the method of comparison. In the theoretical section I describe all methods of comparison, in the practical section methods are applied to individual companies. The result will be the sequence according to their business success.

The aim of this thesis is to describe the system of financing of NGOs in social services and to develop their self-financing possibilities, including the practical application of the theoretical basis for the specific NGO. The theoretical part deals with the definition of social services, the Act No. 108/2006 Coll., on social services, legal forms of social services providers, and especially main sources of financing of NGOs in social services with a focus on how these might be self-financing. Practical part includes an analysis of the financing of the civic association OPORA including evaluation and selection of appropriate possibilities of its self-financing.

Cílem bakalářské práce je vytvořit zakladatelský finanční projekt nestátní neziskové organizace. Práce shromažďuje a analyzuje potřebné informace, aby byl projekt co nejreálnější a v praxi využitelný. Obsahuje vymezení pojmu nestátní neziskové organizace, vymezení specifik neziskového sektoru a jejich aplikaci při zakládaní konkrétní právní formy neziskové organizace. Součástí zakladatelského projektu je základní strategická analýza, zakladatelský rozpočet, finanční plán organizace, fundraisingový plán a finanční analýza, která hodnotí její výkonnost.

Tato bakalářská práce si klade za cíl zhodnotit vývoj finanční situace společnosti Brano, a.s. v letech 2004 až 2008 za použití absolutních, poměrových a rozdílových ukazatelů a tyto údaje porovnat s odvětvím. Teoretická část práce se věnuje popisu jednotlivých kroků finanční analýzy, praktická část pak samotnému zhodnocení výkonnosti a finanční situace v podniku.

Ve své diplomové práci jsem provedl mezipodnikové srovnávání společnosti Staropramen a.s. s konkurenčními společnostmi v odvětví pivovarnictví za období 2006 - 2008. Byly použity jak metody finanční analýzy (vertikální analýza účetních výkazů, analýza čistého pracovního kapitálu) tak i metody mezipodnikového srovnání: pořadí, bodovací, normované proměnné a vzdálenosti od fiktivního objektu.

This thesis deals with the issue of establishing a new business. The first part defines the basic concepts, definitions, and deals with a general description of the company and business. The second part deals with the particular establishment of an enterprise and calculates the three variants (fair, optimistic, pessimistic) the possible success or failure of the enterprise market.

Cílem této práce je zhodnotit finanční zdraví podniku Ferona, a. s. v letech 2004 - 2008 a poukázat na jeho silné a slabé stránky ve finanční oblasti. Finanční zdraví je posuzováno pomocí aplikace jednotlivých nástrojů finanční analýzy jako jsou poměrové ukazatele, bilanční pravidla, Du Pontův rozklad a jiných. Součástí této práce je také porovnání s odvětvím.

Cílem této práce je provedení finanční analýzy společnosti Pražská teplárenská a.s. v letech 2003 až 2007. Finanční zdraví společnosti je zde posuzováno pomocí Du Pontova rozkladu, ukazatelů likvidity, ukazatelů přidané hodnoty a dalších. Práce je rozdělena na dvě části; teoretická část popisuje prostředky finanční analýzy, aplikační část se věnuje vlastní analýze a srovnání výsledků s oborem.

The sence of the analysis is to inform about the progress in the company Hardman, spol. s.r.o. between 2003 and 2008, about positives and negatives, strenghts and trends. Used methods are NWC analysis, index analysis, Du Pont, ratio analysis and INFA.

Work deals with the financing and mechanism of a non-profit organisation. For this case is chosen Filmový klub VŠE, o.s. Work brings the activities of this organization, its method of operation and financing. Monitor the association since its formation, describes the necessary requirements then quantify the first three years operation and commenting on these results. In conclusion, the Association focuses on vision for the future.

Bakalářská práce shromažďuje potřebné informace pro zakládání neziskové organizace v České republice, podle kterých byl sestaven vzor zakladatelského finančního projektu neziskové organizace, který by byl snadno použitelný v praxi. Pro dosažení cíle, v teoretické části této práce, byly rozpracované informace o právních formách neziskových organizací v České republice a o jejich strategiích. Významnou součásti práce je zakladatelský rozpočet. V praktické části je rozepsán zakladatelský finanční projekt nově vznikající neziskové organizace, která se zabývá zlepšením pohledu na Moldavskou republiku v České republice. Nezisková organizace "Moldávie" má rozpracovaný finanční rozpočet pro 2 roky, v němž jsou zachyceny naplánované projekty, náklady na ně, očekávané výnosy a jejich zdroje, a také výpočet cash flow a bodu zvratu. Dále jsou srovnané investiční alternativy a vyhodnocená výkonnost organizace.

This thesis is about productivity and its metering. It is devided into two parts. The first part is focused on theoretical apparatus. The second part contains the calculations of total producitivity and partial productivities (for all factors of production) and their year-by-year progressn (index of total productivity, index of partial productivities). Last part of the thesis describes the link between the analysis of productivity and the economic value added (EVA). The analysis was made for 7 years (2002 - 2008). The calculations were made for Sokolovská uhelná, právní nástupce, a.s.

Práce se snaží posoudit fungování podniku CZ-Loko a.s. pomocí nástrojů ekonomické analýzy v letech 2002-2008.

The aim of the final thesis was implementation of strategic analysis of dental orthodontia laboratory. The final thesis should help to laboratory during the process of transformation to social entrepreneurship. Strategic analysis pursues macroeconomic and microeconomic environment that influence enterprise in profitable and nonprofit surroundings. In case that laboratory will execute all statutory claims, transformation could be done in january 2011. Results of the analysis proved very good strategic position of laboratory between competition. High quality of the products was the main reason. I determined two strategic aims for laboratory as social entrepreneurship. The one of them deal with the employing of the handicapped or disadvantaged people in the labour market. The second one focus on the sustenance of the contemporary high quality. I divided these aims to the six tactical goals.

The object of this thesis is the financial analysis of the company Cukrovar Vrbátky, a. s. Its purpose is to provide the minority shareholder with the overview of the financial position of the company during the tracking period, so that it could serve as one of the information sources for his investment activities. The company is presented at the beginning of the thesis along with the sugar industry development. The introduction to the financial analysis theory follows, comprising the description of particular methods and tools applied by the financial analyst. The core of the thesis is the application of certain methods for the purpose of the evaluation of the company's financial situation within the years 2004 to 2008.

This thesis evaluates financial situation of Plzeňský Prazdroj Inc. during 2003 - 2006. The first part describes methods of financial analysis which are subsequently applied onto the evaluated company in the second part. The methods used in this thesis including analysis of total indexes and ratio indicators, Du Pont analysis and multivariate models for bankruptcy prediction.

Práce se zabývá mezipodnikovým srovnáním vybraného segmentu stavebních podniků v letech 2006 až 2008. Hodnotí vzájemné finanční postavení podniků se specializací na dopravní stavby za použití jednokriteriálních i vícekriteriálních metod, rozčleňuje podniky do skupin pomocí klasifikační metody a definuje přednosti a nedostatky v oblasti jejich finančního řízení.