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This contribution deals with financial market as one of the many possibilities for local government financing. It’s a different, non-public way of financing, but still reasonable. Any legal entity, including the local government units have the chance to perform in different ways on the financial market and get more possible sources of own financing. Many towns and cities has used this possibility in past years and many of them has lost great amount of their own budgets after financial crisis in 2008, so it’s a question whether they could use this platform of financing and how restricted they should be. The main aim of the contribution is to confirm or disprove the hypothesis that only stable financial market could be the place, where local government unit might invest its own finance. Analysis, description and synthesis are the most common scientific methods applied in this contribution. Tento příspěvek se zabývá finančním trhem jako jednou z mnoha možností financování místní správy. Je to jiný, neveřejný způsob financování, ale stále rozumný. Každá právnická osoba, včetně jednotek místní správy, má možnost vykonávat na finančním trhu různé způsoby a získat více možných zdrojů vlastního financování. Mnoho měst využilo tuto možnost v uplynulých letech a mnoho z nich ztratilo velké množství svých vlastních rozpočtů po finanční krizi v roce 2008, takže je otázkou, zda by mohly využít tuto platformu financování a jak omezené by měly být. Hlavním cílem příspěvku je potvrdit nebo vyvrátit hypotézu, že místo stabilního finančního trhu by mohlo být místo, kde by místní správní jednotka mohla investovat vlastní finance. Analýza, popis a syntéza jsou nejčastějšími vědeckými metodami používanými v tomto příspěvku. This contribution deals with financial market as one of the many possibilities for local government financing. It’s a different, non-public way of financing, but still reasonable. Any legal entity, including the local government units have the chance to perform in different ways on the financial market and get more possible sources of own financing. Many towns and cities has used this possibility in past years and many of them has lost great amount of their own budgets after financial crisis in 2008, so it’s a question whether they could use this platform of financing and how restricted they should be. The main aim of the contribution is to confirm or disprove the hypothesis that only stable financial market could be the place, where local government unit might invest its own finance. Analysis, description and synthesis are the most common scientific methods applied in this contribution.

(anglicky) This thesis entitled Information support in a financial institution discusses how information services and resources are currently used internally in an institution focusing on the Czech banking environment. The reader is thus provided an insight directly into the organization and the position it takes towards working with information aiming at fulfilment of its employees' information needs. The thesis also reflects description of the most important information sources. Information needs of employees were analyzed and identified based on their frequency of occurrence and distribution across the bank. The following part of the work covers detailed identification of information services. The reader is hereby given the opportunity to find out where, by whom and to what extent the services are used. The conclusion deals primarily with the information models of the flow of information in the organization and the analysis of various entities affecting the relevant processes.

This bachelor thesis is focused on financial analysis of FM Ceska, s. r. o. for the period 2005 - 2012, comparison of its financial indicators with selected competitors for the period 2009 - 2012 and an evaluation of the controlling company's influence on the economy and the financial indicators of FM Ceska, s. r. o. The thesis is divided in two parts - theoretical and practical. In the theoretical part there is described the procedure of financial analysis including its formulas and also the relationship between the controlling company and FM Ceska, s. r. o. The practical part contains vertical and horizontal analysis, financial ratios analysis, comparison with the competiton's financial indicators and the evaluation of the relationship between the controlling company and FM Ceska, s. r. o. The conclusion of the thesis is a complete rating of FM Ceska, s. r. o. based on the previous financial analysis.

The diploma, Business plan, is aimed on formulating a business plan to establish a restaurant in Humpolec which offers dishes from healthy nutrition area. The theoretical-methodological part describes the business plan based on literature overview. The application part is focused on elaborating the specific business plan which includes micro and macro analysis, financial analysis completed by liquidity and profitability ratios. In the end I come to the conclusion whether my business plan is realistic and profitable or non profitable.

This bachelor thesis "Analysis of situation of financial consulting in the Czech republic in 2014" describes an actual practice of financial consultants from the view of a client. It also briefly characterizes all kinds of financial products, which most of the consultants offers. The author points out several particularities that are important for the client. In the second chapter there are described several types of agents which are legally allowed to offer those products. The final chapter shows an outcome from the survey, which researched people's experience with financial consultants and consulting companies. Those companies are also briefly described. Using the outcome of the survey, an author verifies some of the common hypotheses.

In this thesis I describe the process of financial analysis and consequently I perform a comparison of two competitors whose reports are based on different accounting standards. Financial analysis is performed on data from consolidated financial statements and the analysis deals with possible gaps in reporting arising from the fact that Nike, Inc. uses U. S. GAAP, while adidas AG applies to IFRS. I conclude that in this particular case there is not significant divergence between data reported and analysis can be undertaken without material errors. Comparison itself shows that both companies are generally in a good financial condition, but with adidas falling behind quite considerably in a few indicators. As such I can mention assets turnover, operating margin, working capital and others.

Bachelor thesis "Financial Analysis of the company FIRMA XYZ, spol. s r.o." is designed to evaluate the financial position between years 2008 and 2010. The work is divided into two parts. The first deals with the theoretical explanations of the role and relationship of financial analysis towards management and planning within the company. It further explains ratios, horizontal and vertical analysis. The second part is practical and focuses on the evaluation of industry trends and transfers elements from the first part into the practice.

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.

The aim of this bachelor's thesis is to assess the financial health of Pivovary Staropramen a. s. and see how the company was working from 2007 to 2009, which is based on methods and indicators used in financial analysis. The theoretical and methodological part provides basic information about the financial analysis, its resources and users. Furthermore, this section explains the different parameters and methods used to evaluate its management. Based on the formulas given in the theoretical and methodological part, the practical part evaluates and comments on the different parameters needed for evaluating the overall financial situation of the company and also the results are compared with those achieved by the competitors. The conclusion summarizes the results of the indicators and comments on the overall financial situation of the company and its management.

This work analysis chosen aspects of financial and economical crisis in the EU. Then it aims to analyse the possible solutions of debt problems of Greece, Ireland and Portugal and finally this work offers possible solutions of debt crisis and impact on the EU.

In first half of this bachelors work will be situated theoretical part, which will show and explain basic methods and techniques of financial analysis, which will be used in second (pracitical) part of this work for exact financial analysis. Thanks to outcomes and their analysis I will try in the end to sum facts about financial health of analyzed company and try to give some advices, suggestions and recommendations for future work of NTR.

Annotation The aim of this work is to evaluate whether the current system of education at secondary schools contributes to the growth of financial literacy. This work is divided into three parts. The first part deals with the description of financial literacy in the Czech Republic, in this part is used the descriptive method. Next part is about description of a survey of the Ministry of Finance and insurance company ING attempt. The second part deals with Framerwork and School education programs and school autonomy in their creation, the teaching methods used in teaching and core competences that students should acquire during their studies. The last part is a description of practical teaching tax issues at the Czechoslovak Academy of Commerce, Dr. Edvard Benes. This is a comparison of two different teaching methods and their evaluation in terms of efficiency in the impact on financial literacy. The following is a summary and comparison of results of the Ministry of Finance, ING's insurance and practical parts.

Remuneration in school system is discussed very often. Earnings trend comparison in educational system with a view to preschool education is the task objective. Principle of financing and remuneration of school organizations is the purport of theoretical part of the work. Practical part is specialized on salary sphere mapping of school organizations in South Bohemian Region during next five years and its comparison with one another and with average data reached in the Czech Republic. Research of kindergarten teachers? salaries and imaginary kindergarten remuneration system project is a part of the work.

My bachalor work is devided into several parts. The first one is introduction where I will give reasons for my choice of the theme topic of my bachalor work. In the second part I will attend to financial analysis generally from theoretical point of view. The third part is practical where I will make and appreciate the financial analysis of the comapany Kostax s.r.o. And last part is conclusion where I will summarize all my comments and try to recommend to the company how to improve its situation.

The purpose of this thesis on the subject "Financial Analysis of IBM" is to analyze the financial situation of IBM Corporation and its subsidiary IBM Česká republika, s.r.o. with gradual finding answers to the question of what proportion involved the daughter on her mother's financial results. The paper has a logical sequence. After an introductory section follows the part, where financial analysis, its meaning and benefits, are defined, however primarily is determined the selected methodology. The second part begins with the introduction of the both companies and then already starts the financial analysis based on the procedure specified in the first part. The main tools supporting the analysis are the analysis of financial statements, the investigation throughout ratios and comprehensive assessment of selected models. Conclusion then summarizes the results of the investigation and respond to issues raised in the introduction.

The final thesis deals with financial analysis of the company Zentiva, k.s. in years 2008 and 2009. The aim of this thesis is to use the tools of financial analysis to evaluate economic performance. The theoretical part describes general importance, sources of information and indicators which can be used to assess the overall financial situation. The practical part is aimed on the calculation of ratios and their interpretation. All the important information is summarized in conclusion.

The Diploma thesis is focused on an objective financial analysis of Třinecké železárny, a.s. from the perspective of external users, i.e. assessment of financial health, performance and position within the industry in 2004 -2009.The theoretical part deals with the essence of a financial analysis - its users, resources and processing procedures and explains the various methods of financial analysis. The practical part of the thesis follows up the performance characteristics of the selected joint-stock company, including a characteristic of main manufacturing processes. Based on the theoretical knowledge, the financial statement of the company is being analysed. The attention is also paid to a comparison with relevant industry sector and a trend analysis.

Financial instruments stand for a critical role in current economy. Total value of financial assets was $167 trillion due to McKinsey study in 2007. More alarming is a fact that total value of all derivative at OTC market was more than $600 trillion what is more than world's wealth. It is obvious that such a market needs rigorous regulation. International Accounting Standard Board (IASB) releasing new standard which regulate only financial instruments aims to react on that fact. In first part I would like to show current situation on financial market and brief regulation due to current rules. From the text there should be obvious nowadays turbulent environment and crisis deforming financial market. It was necessity for me to demonstrate the process of developing and adopting of the new standard. Next part of my diploma thesis refers to adopted rules for financial assets. This should be the fundamental part for users of financial statements as well as for my diploma thesis. The main changes took part in classification of financial assets. There are two new concepts for classification of financial asset which should be described in detailed. For better illustration I also placed practical part for classification according to new models. For readers it is convenient to know the differences between exposure draft and released standard. That should demonstrate the complex view of IASB. There are few changes in classification of financial liabilities. The main change is in specific case of own credit which I posted in thesis. This specific problem postponed the whole endorsement of the standard. The last chapter is dedicated to convergence between IFRS and US GAAP. Both parties work on convergence on reporting of financial instruments.

This work deals with the financial analysis of balance sheet, income statement and a select group of financial ratios OLMA, a.s.. Theoretical knowledge of financial analysis are applied in the practical part. In conclusion, the findings are compared with a similar company operating in the area of dairy , which Danone, a.s.. Tables with calculations for this company listed as a reference only in Annex. All data for the calculations was obtained from publicly available sources on the web site www.justice.cz.

The aim of this bachelor thesis is to analyze financial and proprietorial situation of Cestovní kancelář Fischer, a.s. within 2007 and 2008 by methods of financial analysis. The work has three main parts: theoretical part, practical part and conclusion. The theoretical part deals with financial analysis in general and with its users and methods which were used. There are also financial indicators and models which help us to evaluate the financial situation of the company. The theoretical knowledge is applied on particular company in the practical part. There is payed attention to analysis of financial statements, profitability, liquidity and solvency. At the end of this work we will find out the financial health of the company by intended models. The conclusion of this work includes the most important elements of the practical part and the evaluation of the financial and proprietorial situation.

The aim of this work is a detailed financial analysis of General Faculty Hospital. In the first part are described theoretical financial analyse applications. The second part focuses on the hospital oraganization and it's charakteristics. This is followed by the last part, where financial analyse methods are applied in practice.

Finanční analýza společnosti Slůně - svět jazyků s.r.o. poskytuje vedení firmy informace o finančním zdraví včetně srovnání s konkurencí v oboru.

This bachelor paper evaluate financial and econimical situation of concern Zentiva, a.s. between the years 2003 and 2007

The aim of this work is a detailed analysis of the functioning and financing of medical equipment using standard methodologies type EBIT, BEP, ROA, ROE, etc., where more suitable design for this type of organization.

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.

Financial analysis

The thesis is devoted to estimation of a financial stability of a company by means of a financial analysis. It is divided into two parts. First part describes applied methods and the second part contains the financial analysis itself. The result of the analysis is summarized in the end of this thesis.

Financial analysis ...

The thesis is focused on the Icelandic financial crisis in 2008. The analysis of the occurrence and the course of crisis are based on the model of a systemic financial crisis. After the long period of economic boom the Icelandic economy was hit by the severe financial turmoil. Iceland was prosperous and strong economy by that time. However, as a result of the oversized bank expansion and external conditions the economy had to face the collapse of the banking sector and the consequential crisis. The theoretical part describes the development of the approach to the financial crisis modeling and defines the factors eventuating in a crisis. The analytical part is firstly dealing with the pre-crisis period and the beginning of the crisis. Subsequently, the causes of the crisis and the government stabilization measures are analyzed. Furthermore, the co-operation with International Monetary Fund is mentioned. And in the last section the work illustrates the impacts of the crisis together with the status of current economic indicators.

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.

This bachelor thesis "Finanční analýza společnosti Renault Česká republika a.s." is engaged in evaluating the financial situation and economy of company from 2004 to 2008. The first part describes and explains the methodological apparatus used in the analysis. The second part concentrates on the analysis of the company. For this purpose they are used indicators of profitability, liquidity, activity and indebtedness. It is calculated the economic value added (EVA) too and the company is assessed with bankruptcy models. At the conclusion of the practical results obtained are compared with average values in branch. All data used in calculations are taken from financial statements that are included in annexes.

The aim of the thesis is closing theoretical approaches of financial analysis and implement it into the practical part. The thesis is divided into four parts and nine chapters. The core chapter is Analýza výkazu ziskov a strát. General summary of the thesis can be found in chapter Záver. The annex and list of used literature are also contained.

This bachelor paper evaluate financial and econimical situation of concern Stock Plzeň-Božkov s. r. o. between the years 2003 and 2007

Goal of this bachelo's work is to make the financial analysis of company BIZETT CZ, s.r.o., to explore financial health from 2003 to 2008. Analysis is provided by horizontal, vertical analysis, by indicators of liquidity, profitability, by indicators of financial health and by indicators of value. In conclusion, I summarize important answers.

Kušnír Michal, Processing of Bachelour thesis at University of economics in Prague. Bachelour thesis, The Department of business economics of Faculty of business administration, head of the Bachelour thesis Ing. Mikan Pavel, Prague 2009, 59 p. and 15 p. attachment.

Since the year 2007 we have been surrounded by financial crisis. This phenomen is thoroughly discussed not only in media, as it attracts attention of both political and economical experts, but it also emerges as a major topic in the debates of the general public. The crisis which started on the American mortage market became a part of the various economies all over the world and as such became a factor vastly affecting separate economies and individual corporations. The aim of this paper is to demonstrate the impacts of the financial crisis on international companies and the sectors, which was affected by financial crisis the most. The main contribution of this study is the acuteness of the topic, as no work on the subject, the impact of financial crisis on management of international companies, have not yet been published.

Financial analysis

The aim of this bachelor thesis is to valorise the financial situation of the company Ostravské komunikace,a.s. from the view of external analytic on the basis of the data available from annual statements in the period 2005-2009. The thesis is divided into two basic parts. The first one describes methods of applied financial indicators, the second part is trying to interpret individual indicators, tries to find out a reason of their appearance and in the case of need propose certain recommendation.

The work deals with the evaluation of the financial situation of Plzeňský Prazdroj, a.s. for the years 2003 to 2007. The first section describes the methods of financial analysis, which are used in the practical part.

The goal of this bachelor study is consideration about moving the prodution of particular firm Forceout s.r.o. to India. This decision is connected with constructing new assembly hall and buying saw machines. The evaluation of this project is measured by several methods and finally comparation with persistence status.

This study analyzes economic process during years 1997 and 2007. Standard financial and economic methods and instruments for manufacturing corporation are used in this study.

Práce stanovuje hodnotu společnosti RWE Transgas, a.s. V první, metodické, části se věnuje použitým formalizovaným metodám. Aplikační část obsahuje strategickou analýzu širšího i užšího okolí podniku i firmy samotné. Následuje finanční analýza minulého hospodaření firmy. Za použití závěrů ze strategické a finanční analýzy je sestaven finanční plán, na jehož základě je pak stanovena hodnota společnosti metodou DFC FCFE. Pro srovnání je použíta i metoda diskontované EVA.

Bakalářská práce ?Vykazování leasingu dle IFRS/IAS a českých účetních předpisů? pojednává o leasingu jako o jedné formě financování podnikových investic. Je zaměřena především na účetní zachycení operací souvisejících s finančním a operativním leasingem. Hlavní části jsou zaměřeny na účtování leasingu z pohledu Mezinárodních standardů účetního výkaznictví ? IAS 17 a z pohledu českých účetních přepisů. Na praktickém příkladě je prezentována problematika rozdílného chápání leasingových operací z pohledu těchto dvou systémů a zobrazen následný dopad na účetní výkazy.

This paper is about financial analysis. In the first part methods of financial analysis which author considers important are explained. In the second part practical financial analysis is done with the data from the years 2004-2007. Analysed company is Zentiva, a.s. At the end of the paper summary is given with reccomendations to the future to ensure financial stability.

Finanční stabilita je jedním z podstatných aspektů, který by společnost měla splňovat, pokud chce obstát před konkurencí a získat dobré postavení na trhu. Proto pověřené osoby vypracovávají finanční analýzy, abychom se dozvěděli informace týkající se finanční situace podniku. Zejména jak se vyvíjely konkrétní ukazatele a položky účetních výkazů v průběhu několika let.

Za cíl mé práce jsem stanovil zhodnotit ekonomickou situaci a finanční zdraví největší české kabelářské společnosti Kablo Elektro a.s. pomocí ekonomické analýzy v letech 2001?2006. V první části práce se budu stručně věnovat ekonomické analýze obecně. V teoretické části popíši metodologii pro výpočet ukazatelů ekonomické analýzy. V aplikační části práce se pak na základě podkladů z finančního účetnictví budu snažit o analýzu a interpretaci těchto výkazů podniku, a dále o zhodnocení jeho finanční pozice. Auditované účetní uzávěrky jsou dostupné zatím jen do roku 2006. Proto o činnosti podniku v roce 2007 se budu věnovat jen popisně. V závěru své práce se pokusím shrnout všechny výsledky a najít některé příčiny stávající situace.

Prohlašuji, že bakalářskou práci na téma "Finanční analýza podniku IBM Česká republika, s.r.o." jsem vypracoval samostatně. Použitou literaturu a podkladové materiály uvádím v přiloženém seznamu literatury

The thesis financial analysis and inter-comparison of Benzina Ltd. have carried out a financial analysis using the methods: horizontal and vertical analysis of financial statements, analysis of index, the analysis of net working capital, through economic analysis of the value added analysis by creditworthy models. Further inter-comparison on methods: ranking, scoring, standard variable and distance from a fictitious object. All for the period 2005, 2006, 2007.