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1
Kenney, Shane P. "Financial ratio analysis of audited Federal Financial Statements." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA380207.
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Thesis (M.S. in Management)--Naval Postgraduate School, June 1998.Thesis advisor(s): Moses, O. Douglas ; Liao, Shu S. "June 2000." Includes bibliographical references (p. 111-112). Also available online.
2
Costa, Raquel Ferreira dos Santos Duarte. "Exploring profitability diversity through financial statement analysis." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/11622.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and EconomicsThe present work intends to serve Financial Statement Analysis courses’ improving students’ learning process, applying real-life examples in assessing and evaluating the ability to use and interpret fundamental data. Common-sized financial statements and other financial ratios for Portuguese and Brazilian companies, operating in three different industries, are provided. Common-sized, used for identifying the industries, allow comparisons between companies that differ in size and whose reports are presented in different currencies. Additional ratios allow a deeper understanding on Return on Equity’s drivers. Case discussion questions include industries’ structure and ROE breakdown analysis, using a variation of the DuPont Model.
3
Vobořilová, Markéta. "Financial Analysis of Continental Corporation Inc." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192816.
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The goal of this diploma thesis is presentation and application of different types of methods of financial analysis. In the theoretical part there are described principles of financial statements according to International Financial Accounting Standards on which is the financial analysis based on. Also there are described applied methods, their indicators and patterns. In the practical part of diploma thesis there are used some of the described methods of financial analysis to the international company Continental Corporation Inc. Financial analysis is used to assessment of financial situation of the company and its development in years 2009 to 2013.
4
Akinc, Deniz. "Statistical Modelling Of Financial Statements Of Turkey: A Panel Data Analysis." Master's thesis, METU, 2008. http://etd.lib.metu.edu.tr/upload/2/12609824/index.pdf.
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Financial failure is an important subject for both the economical development of the country and for the self - evaluation of individual companies. Increase in the number of financially failed companies points out the misuse of the country resources. Recently, financial failure threatens both small and large companies in Turkey. It is important to determine factors that affect the financial failure by analyzing models and to use these models for auditing the financial situation. In today&rsquos Turkey, the statistical methods that are used for this purpose involve single level models applied to cross-sectional data. However, multilevel models applied to panel data are more preferable as they gather more information, and also, enable the calculated financial success probabilities to be more trustworthy. In this thesis, publicly available panel data that are collected from The Istanbul Stock Exchange are investigated. Mainly, financial success of companies from two sectors, namely industry and services, are investigated. For the analysis of this panel data, data exploration methods, missing data imputation, possible solutions to multicollinearity problem, single level logistic regression models and multilevel models are used. By these models, financial success probabilities for each company are calculated
the factors related to the financial failure are determined, and changes in time are observed. Models and early warning systems resulted in correct classification rates of up to 100%. In the services sector, a small number of companies having publicly available data result in a decline in the success of models. It is concluded that sharing data with more subjects observed in a longer time period collected in the same format with academicians, will result in better justified outputs, which are useful for both academicians and managers.
5
Šťastný, Daniel. "The Use of XBRL for Financial Statement Analysis." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81950.
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This thesis demonstrates the use of XML (eXtensible Markup Language) instance documents based on XBRL taxonomy (eXtensible Business Reporting Language) for financial statement analysis. It illustrates how XBRL could change data workflow in order to decrease the costs of maintaining, reporting and analyzing financial data. The practical output is a software extension of MS Excel that can read and analyze online XBRL documents prepared as HTML with embedded XBRL. The theoretical part comprises an explanation of the technical background XBRL and important data workflows related to financial analysis and reporting financial data.
6
郭漪玲 and Helen Kwok. "The role of financial statements in the lending decision: a protocol analysis." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238713.
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Kwok, Helen. "The role of financial statements in the lending decision : a protocol analysis /." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20263387.
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Choi, Hyun-Dol. "Analysis and valuation implications of persistence and cash-content dimensions of earnings components based on extent of analyst following." Diss., Georgia Institute of Technology, 1994. http://hdl.handle.net/1853/29800.
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Maltseva, Anna. "Financial Analysis on the example of Audi Group." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201086.
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The aim of this master thesis is a financial analysis of Audi Group. Audi is one of the most popular brand of premium car manufacturers, which has a long history and which is a part of one of the biggest world groups in automotive industry -- Volkswagen Group. In this paper we will look into its financial reports in order to analyze its financial performance and make the conclusion in the end -- is Audi Group successful?
10
Kane, Gregory D. "Accounting data and stock returns across business-cycle associated valuation change periods." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-07282008-134006/.
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Krňanská, Petra. "Rozbor účetních výkazů společnosti Sladovny Soufflet ČR, a. s./Analysis of Financial Statements of a Company Sladovny Soufflet ČR a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11805.
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The main goal of my dissertation is to make analysis of financial statements of a company Sladovny Soufflet ČR, a.s. during 30.6.2004-30.6.2008 and evaluate the economical and financial situation of this company.
12
Chan, Ho-cheong, and 陳浩昌. "Financial ratios, discriminant analysis and the prediction of corporate financial distress in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31263100.
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McCart, Christina D. "Expert systems for financial analysis of university auxiliary enterprises." Diss., This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-09092008-064445/.
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Hadravová, Hana. "Finanční analýza obchodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4681.
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The aim of this diploma thesis is to deal with the most used methods of financial analysis and carry out their practical application to accounting data of a real company. The first part gives the outline of information resources and fundamental instruments (techniques) of financial analysis. First of all it focuses on horizontal and vertical analysis of financial statements and analysis of ratio indicators. In the second part the acquired theoretical knowledge from the area of financial analysis is used to assess financial health of a particular factory company, which is Spojené kartáčovny, Inc. The evaluation of this company goes entirely out of the results gained by elaboration of publicly available data.
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Kaprálová, Aneta. "Finanční analýza účetní jednotky ABC/Financial Analysis of Company ABC." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15788.
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This thesis is focused on financial analysis of company ABC that works in rubber industry. First part is aimed at theoretical interpretation of financial analysis, its goals, history, users and sources. Attention is paid to sources of information especially financial statements. Further basic methods are defined, which financial analysis uses. Ratios are described in this thesis above all. At the close there is practical display of financial analysis based on data from financial statements of company ABC and its internal sources.
16
Abdulrehman, Shayan Aslam. "An analysis of how the firm objective debate is reflected in financial textbooks and in the MVV statements of JSE TOP40 firms." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20566.
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This study investigates whether the shareholder, stakeholder and customer-oriented theories on the objective of the firm are reflected in modern financial textbooks, and in the Mission, Vision, and Values statements of the JSE TOP40 firms. The literature review discusses the shareholder, stakeholder and customer-oriented theories of the firm, among others, and shows that there is no consensus between finance researchers on the objective of the firm, with opposing views presented. The research approach adopts qualitative analysis as the method for this study, as it is deemed to be suitable for pattern recognition in large sets of data. The data consisted of twenty financial textbooks, and the MVV statements of the JSE TOP40 firms. Both the data sets were analysed to identify the shareholder, stakeholder and customer-oriented objectives of the firm using the word frequency and coding queries in software NVivo. The finding in respect of financial textbooks indicates that seventeen textbooks advocated for a shareholder objective, two advocated for a stakeholder, and one for a customer-oriented objective of the firm. The JSE TOP40 firms' finding indicates that seventeen pursued a stakeholder objective, twelve pursued a customer-oriented objective, and eleven pursued a shareholder objective. The study establishes that the shareholder, stakeholder and customer-oriented theories of the firm's objective are reflected better in the MVV statements of JSE TOP40 firms, than in financial textbooks. This highlights a disconnection between financial textbooks, where the shareholder objective of the firm was found to be dominant, and the JSE TOP40 firms' findings where the debate concerning the three objectives was more evenly spread. This study recommends that South African academic authors should update their financial textbooks to reflect more emphasis on the stakeholder and customer-oriented theories of the firm's objectives, as being pursued by the JSE TOP40 firms.
17
Petrásek, Lukáš. "Využití údajů z účetních výkazů managementem firmy a finančním úřadem." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-163003.
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This thesis deals with analysis and evaluation financial statements from the view of company manager and tax authority. The thesis will be applied to particuliar financial statements of a selected company. The main aim of the thesis is to demonstrate insight and utilisation of these financial statements in the work of the manager and tax authority. Theoretic part of the thesis consists of legal regulation of particuliar finacnial statements, methodology on its analysis and information that may be gained from financial statements. In the practical part of the thesis analysis and evaluation have been elaborated on particuliar financial statements. This analysis and evaluation clearly show utilisation of information during the work of manager and tax authority.
18
Horková, Soňa. "Finanční analýza vybraného hotelu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17438.
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The subject of the thesis is the financial analysis of the company which operates the hotel Mövenpick Prague, for the period from year 2004 to 2008. The financial analysis is produced from external, publicly available data. The thesis is divided into two parts. The first part is focused on the theoretical aspects of the financial analysis. The second, practical part contains the application of the methods described in the theoretical part. The conclusion summarizes the results of the thesis.
19
Cape, Jared. "A study on the possible impact of constructive lease capitalisation on selected listed South African companies' financial statements, in light of IFRS 16 leases." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31384.
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This study analyses the possible effects of constructive lease capitalisation on all companies in four sectors of the Johannesburg Stock Exchange (JSE) namely Industrial Transportation, Food and Drug Retailers, General Retailers and Travel and Leisure, in light of the impending adoption of IFRS 16.1 The capitalisation is performed using a model developed by Imhoff Jr., Lipe, & David, (1997) & Imhoff Jr., Lipe, & Wright, (1991) as well as further refinements in Dillon, (2014) & Fulbier, Silva, & Pferdehirt, (2006). The analysis looks at the effects of constructive capitalisation on key leverage and profitability ratios, and line items in the financial statements. The study also assesses the impact on disclosed loan covenants and whether constructive capitalisation will result in the breach of any covenants. The results show that the adoption of IFRS 16 has an impact on key ratios and line items specifically leverage ratios and earnings before interest, tax, depreciation and amortisation (EBITDA) margin. The sector most impacted is the Food and Drug Retailers. No loan covenants were breached as a result of constructive capitalisation, however the impact on the covenants was both positive and negative.
20
Namwandi, Helmut. "Financial statement analysis as a tool in evaluating the performance on Namibian small and medium-sized enterprises." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12480.
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Literature on financial statement analysis has been documented by various authors on how the performances of organisations can be measured using financial statement analysis as a tool. Most of the literature focused on what has been written in relating to organisations which are listed on the stock exchange. However, the same principles which are applied in evaluating the performance of large organisations can equally be applied to any organisation; this includes small and medium-sized enterprises operating in Namibia. Despite the fact that financial statement analysis is an important tool for evaluating the performance of organisations, no previous literature was found pertaining to the evaluation of the performance of Namibian small and medium-sized enterprises using this tool. This research will attempt to identify how management of Namibian small and medium-sized enterprises can effectively make use of financial statement analysis as a tool in evaluating the performance of the organisations in order to make correct strategic decisions that will benefit the SMEs.
21
Motswagae, Pauline. "Analysis of value-added reporting by listed industrial companies on the Johannesburg Stock Exchange." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/72018.
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Thesis (MBA)--Stellenbosch University, 1998.ENGLISH ABSTRACT: The study investigated the divergent practice in the presentation of Value-Added Statements (V AS) by industrial companies on the Johannesburg Stock Exchange. A standard statement (for 1997 only), as suggested by the author, was constructed for all 188 companies analysed to eliminate unusual or faulty recording of certain items. Overall, the calculated value added differed from that published by the companies due to the inclusion of certain items which are specific to particular companies. The information compiled during the investigation will also he used to upgrade the database of the University of Stellenbosch Business School. The results of the study suggest that there are indeed some deep-rooted conceptual problems in reporting value added as well as problems associated with the treatment of individual items in the statement. Taxation reporting in the V AS was found to be the major item where inconsistency was prevalent. Of the 188 companies studied, about forty percent included what the author tenned "taxation mistakes" in their VAS. Minority reporting was found to be another significant problem area where companies were very inconsistent in reporting the item. In addition, there were some strange items that the writer came across in the published VAS. [f value added is to be accepted as a useful tool in financial reporting, that is, if it is to gain popularity and usefulness, it must be derived from a consistent model and should be systematically applied.
AFRIKAANSE OPSOMMING: Die studie het die verskillende wyses ondersoek waarop Toegevoegdewaardestate (TWS) opgestel is deue industriele maatskappye op die Johannesburgse Effektebeurs. 'n Standaard staat (slegs vir 1997) soos voorgestel deur die skrywer is opgestel vir elk van die 188 maatskappye wat ontleed is ten einde ongewone of foutiewe rapportering te elimineer. Oor die aigemeen het die berekende toegevoegde waarde verskil van die syfers soos gepubliseer deur die maatskappy. Die verskille was hoofsaaklik toe te skryf aan die insluiting van sekere items wat uniek was aan bepaaJde maatskappye. Die informasie versamel gedurende hierdie ondersoek sal ook gebruik word om die databasis van die Bestuurskool van die Universiteit van Stellenbosch op te gradeer. Die resultate van die studie het getoon dat daar weI sommige diep-geworteide konseptuele probleme in die rapportering van toegevoegde waardc bestaan het sowel as probleme geassosieer met die hantering van individuele items in die TWS. Veertig persent van die 188 maatskappye ondersoek, het belastingfoute (soos deur die skrywer omskryf) ingesluit in die gepubliseerde TWS. Die rapportering van minderheidsbelang was ook 'n groot probleem area wat gelei het tot 'n groot mate van inkonsekwente rapportering. Verder het die skrywer op 'n hele aantal ongewone items in die gepubliseerde TWS gevind. As toegevoegde waarde as 'n handige hulpmiddel in finansiele rapportering aanvaar wil word, dit is om groter populariteit en groter gebruikswaarde te verkry, sal dit ontwikkel moet word uit 'n bepaalde model, en op 'n sistematiese wyse opgestel word.
22
Gasnolar, Jasmina. "Additions to the present USB database : income statements (1990-2000) : an exploratory study." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49743.
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Thesis (MBA)--Stellenbosch University, 2003.ENGLISH ABSTRACT: The study involves an examination of the current situation of the responsibility of companies listed on the Johannesburg Stock Exchange on the disclosure requirements of the accounting standards. In 1995, Statement AC 108 'Inventories' was introduced and it deals with the definition and disclosure of cost of sales. In 1997, Statement AC 306 was introduced and deals with the scope, calculation and disclosure of headline earnings per share (HEPS). The research shows that since the disclosing requirements of Statements 108 and 306 (cost of sales and HEPS) were published, there has been a significant effect on the nature of disclosure of these items by listed South African companies. In addition, income statement items (not yet part of the USB database) were identified and will be loaded onto the USB database of income statements of industrial companies listed on the JSE. These items are: ~ Cost of sales, ~ Gross profit, ~ Gross profit percentage, and ~ HEPS. A large sample of four hundred companies' financial statements over an eleven year period (1990 - 2000) was reviewed, and the data regarding sales, cost of sales, EPS, HEPS, exceptional items, abnormal items and extraordinary items were recorded on a spreadsheet model. Regarding cost of sales, the gross profit and gross profit percentage were calculated, and the arithmetic and weighted means were calculated. The data was analysed against the disclosure requirements and it was found that thirty percent of the companies on the USB's database reports cost of sales as an item on the income statement (without disclosing the item as specified above in "notes to the income statement)". Seventy percent reports cost of sales as a note underoperating profit in the income statement. First in, first out (FIFO) is the method of inventory valuation that is clearly the dominant method used by listed companies in South Africa. An analysis of the HEPS of the listed companies revealed a similar trend and the majority of companies disclosing HEPS do so as per the requirements set out in Statement AC 306.
AFRIKAANSE OPSOMMING: Hierdie studie behels 'n ondersoek na die huidige situasie van maatskappye wat genoteer is op die Johanneburg Effektebeurs se verantwoordelikheid ten opsigte van bekendmaking van rekeningkundige standaarde. Gedurende 1995 is Standpunt RE 108 gepubliseer en dit handel oor die defineëring en openbaarmaking van koste van verkope. Gedurende 1997, is Standpunt RE 306 bekendgestel en handel oor die omvang, berekening en bekendmaking van wesensverdienste per aandeel. Die navorsing toon dat sedert Standpunte 108 en 306 (koste van verkope en wesensverdienste per aandeel) gepubliseer is, daar 'n aansienlike effek op die aard van bekendmaking van hierdie items deur genoteerde Suid Afrikaanse maatskappye is. Verder is inkomstestaat items (wat nog nie deel van die USB databasis is nie) geidentifiseer en sal op die USB databasis van inkomstestate van industriële maatskappye genoteer op JEB geplaas word. Hierdie items is: ~ Koste van verkope, ~ Bruto wins, ~ Bruto wins persentasie, en ~ Wesensverdienste per aandeel. 'n Groot steekproef van 400 maatskappye se finansiële state oor 'n 11 jaar tydperk (1990 - 2000) is nagegaan, en die inligting aangaande verkope, koste van verkope, verdienste per aandeel, wesensverdienste per aandeel, abnormale en uitsonderlike items is opgeneem in 'n sigblad model. Wat die koste van verkope betref, is die bruto wins en bruto wins persentasie bereken, en die gewone sowel as die geweegde gemiddeldes is bereken. Die data is geanaliseer teen die bekendmaking vereistes en daar is gevind dat ongeveer dertig persent van die maatskappye op die USB se databasis rapporteer koste van verkope as 'n item op die inkomstestaat. Sewentig persent rapporteer koste van verkope as 'n nota onder bedryfswins in die inkomstestaat. Eerste in, eerste uit (EIEU) is duidelik die vooraadwaardasie wat die meeste gebruik word deur genoteerde maatskappye in Suid Afrika. 'n Analise van die wesensverdienste per aandeel van die genoteerde maatskappye dui 'n soortgelyke tendens en die meerderheid van maatskappye wat wesensverdienste per aandeel verklaar, doen so volgens die vereistes soos neergelê in Standpunt RE 306.
23
Geldenhuys, Barend Petrus. "An empirical analysis of the value added statements of 65 companies for the period 1977-2000." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49837.
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Thesis (MBA)--Stellenbosch University, 2004ENGLISH ABSTRACT: Value added is the wealth that a reporting entity has been able to create by its own and its employees' efforts. A Value Added Statement (VAS) reports on how this value added is shared between employees, providers of capital, the state and reinvestment. In order to put wealth created by an organization in proper perspective, the users of VAS should be able to compare the results in a statement of an entity over a given period of time to evaluate trends and should furthermore be able to compare the statements of various companies in order to determine the relative performance of a company in the creation of wealth. Little empirical work has been done on Value Added Statements in South Africa resulting in a lack of standards or benchmarks against which to judge/compare the value-added data and ratios of different entities. The aim of this study was to contribute towards creating a data bank, which ultimately will be used in setting industry standards. This study was limited to 65 companies, which published Value Added Statements for five or more consecutive years and disclosed the number of employees during the period 1977 to 2000. The research is of an exploratory nature and it was decided to focus on the following aspects of a Value Added Statement in order to calculate standards or benchmarks: (a) Common size Value Added Statements. (b) Compound growth rates for the different elements of a Value Added Statement. (c) Annual growth rates of sales/employee, salaries and wages/employee and valueadded/ employee. Certain trends were identified.
AFRIKAANSE OPSOMMING: Toegevoegde waarde is die rykdom wat 'n verslaggewende eenheid skep deur eie en werknemers se pogings. Toegevoegdewaardestate (TWS) doen verslag oor hoe hierdie toegevoegde waarde gedeel word tussen die werknemers, kapitaalvoorsieners, die staat en herinvestering. Ten einde die rykdom wat deur 'n organisasie geskep is in toepaslike perspektief te sien, moet die gebruikers van TWS hierdie resultate, kan vergelyk oor 'n gegewe tydperk ten einde tendensie-ontledings te kan doen. Verder moet die gebruikers van TWS 'n vergelyking kan maak tussen die state van verskillende maatskappye om sodoende die relatiewe prestasie in die skepping van rykdom te evalueer. In Suid-Afrika is min proefondervindelike navorsing gedoen oor TWS, met die gevolg dat daar 'n gebrek aan standaarde of beginpunte is waarteen die toegevoegde waarde data en verhoudings van verskillende maatskappye gemeet kan word. Die doel van hierdie studie is om by te dra tot die databank wat uiteindelik gebruik sal word in die daarstelling van bedryfstandaarde. Die studie is beperk tot 65 maatskappye wat TWS vir 'n tydperk van vyf of meer opeenvolgende jare gepubliseer het asook die hoeveelheid werknemers vir die tydperk 1977 tot 2000 bekend gemaak het. Die navorsing is ondersoekend van aard en daar is gefokus op die volgende aspekte in die daarstelling van standaarde en beginpunte in 'n Toegevoegdewaardestaat: (a) Gemene grootte Toegevoegdewaardestate. (b) Saamgestelde groeikoers vir die verskillende komponente van TWS. (c) Jaarlikse groeikoers in toegevoegde waarde, verkope/werknemers, toegevoegde waarde/werknemers en salarisse en lone/werknemers. Sekere tendensies is geidentifiseer.
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Biláková, Daniela. "Finanční analýza vybraného hotelu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198024.
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This Master's thesis presents the external financial analysis of the chosen hotel. The main aim of this thesis is both to determine the current financial situation, and evaluate the dependency of the development from fluctuation in the macroeconomic environment. The first chapter based on professional literature depicts that financial analysis is important business management tool and explains the basic methods of analysis. Practical part specifies the economic situation of the hotel, especially from its relevant market share view. Subsequently the financial analysis (balance sheet, income statement, and cash flow statement) and financial gap analysis follows. The core of the thesis is ratio analysis of liquidity indicators, long-term financial balance, profitability and activity. Kralicek quick test and bankruptcy model IN05 provides the summary view on company's financial health. At the conclusion, company's major strengths and weaknesses are highlighted altogether with the future development outline and presentation of proposals solving the identified deficiencies.
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Melicharová, Eva. "Finanční analýza podniku Pivovary Staropramen a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5275.
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Master's thesis on the financial analysis firm Staropramen Brewery and The analysis includes the theoretical part of the financial analysis, characteristic of brewing industry, the characteristics of the selected company and an analysis of statements of the company.
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Syed, Noh Bin Syed Ahmad. "The role of company annual reports for investment analysis in a developing country : the case of Malaysia." Thesis, University of Stirling, 1988. http://hdl.handle.net/1893/436.
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The main objectives of this study are: (1) to examine the role of the company annual reports in investment analysis in Malaysia; and (2) to evaluate the importance of the annual reports as a source of information for analysts to make investment decisions. In order to achieve these research objectives the study begins with a review of the uses and users of financial statements and it is pointed out that one of the important groups of users of the financial statements are the ‘sophisticated’ investors. Prior studies, using tests of the Efficient Market Hypothesis and investors survey, are presented and discussed. The review of prior studies concludes that the area of research into the importance of annual reports for investment decisions are important and that no similar studies involving developing countries had been carried out. The accounting environment in Malaysia was presented to illustrate the regulations and statutes governing the preparation and presentation of information in company annual reports. In the discussions regarding the investment situation in Malaysia, the major characteristics of the Kuala Lumpur Stock Exchange were introduced. A two stage research methodology was adopted in the current research. The first stage involves a survey and analysis of a sample of annual reports of companies listed on the Kuala Lumpur Stock Exchange. This survey revealed instances of companies not complying with the International Accounting Standards adopted by the accounting profession in Malaysia. The second stage consists of a postal questionnaire survey of investment analysts working in institutional investing firms, merchant banks and stockbrokers regarding importance of the annual analysis. Their perceptions of the reports for investment The results of the above surveys are presented together with recommendations to reduce the weaknesses of the annual reports of Malaysian companies. Finally, related areas for further research are suggested at the end of the thesis.
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Holubcová, Věra. "Zhodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223881.
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This master’s thesis analyses the financial situation of the company and formulates proposals for improvement in problem areas. The theoretical part defines basic terms, methods and indicators. The practical part describes the company and evaluates its profit situation and financial stability on the basis of selected methods of financial analysis. Interpretation of the results is the starting point for the design part of the thesis.
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Bureš, Roman. "Zhodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224370.
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This thesis entitled "Financial Analysis" focuses on the theoretical and practical aspects of financial analysis. The goal of the thesis is to assess the financial situation and health of a selected company in period 2008 - 2012 by using chosen elementary methods of financial analysis. The main contribution of my thesis is a description of the financial situation of the company for the last 5 years and formulating proposals for improvements in problem areas of financial management.
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Benda, Miroslav. "Zhodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224461.
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This master´s thesis deals with the analysis of the financial situation of the manufacturing company and forms the steps to ensure the improvement in the identified problematic areas of the financial situation of the company. Interpretation of the results of the analysis is the key for making proposals of measures for an improvement in the problematic areas.
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Otrubová, Lenka. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442973.
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This master's thesis is focused on drafting corporate financial plan for a selected company which is Drevopal, s. r. o. The diploma thesis consists of 3 parts. The first is the theoretical part which contains the theoretical basis for creating a financial plan. The next part presents and analyzes the company Drevopal, s. r. o. The company's analysis consists of a strategic and financial analysis for the period 2015-2019. In the last part, the financial plan of the company is created in two variants, optimistic and pessimistic.
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Matějka, Jiří. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223200.
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The main theme of this thesis is an evaluation of a financial situation of the building company OHL ŽS a.s. in the period 2005 - 2009. After an approximation to the problematic and description of the company, the fundamental financial analysis is realized by using different elementary methods. Based on the indicators, a comprehensive assessment of overall financial health and propose possible approaches to improve the current situation.
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Řehořová, Ivana. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417368.
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This thesis is focused on the proposal of the company financial plan. The thesis is divided into 2 parts. The first part contains theoretical basis of financial planning, strategic and financial analysis. The practical part is focused on the evaluation of the financial health of the company using selected indicators of financial analysis. Based on the results of strategic and financial analysis is prepared financial plan for the selected company.
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Matyáš, David. "Finanční analýza a srovnání ukazatelů u společností Nike a Adidas." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162632.
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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.
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Brožová, Ivana. "Finanční analýza a její využití v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16657.
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Financial analysis is one of the most important areas of financial planning. In the introductory part of this thesis is therefore concerned with its meaning. Then I focus on the sources from which financial analysis draws - Balance Sheet, Income Statement, Statement of Cash Flows, Notes to the financial statements and Annual Report. The next part describes the various methods used in financial analysis, particularly focusing on ratio indicators, analysis of indicators of status, solvent and bankruptcy models. For the practical part, I chose the brewery Budweiser Budvar n.p., to which I apply these different methods.
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Davids, Dustin Joshua. "An analysis of the annual financial statements of the Department of Health in the Western Cape Province from the 2001/02 to 2014/15 financial years." University of the Western Cape, 2017. http://hdl.handle.net/11394/5896.
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Magister Administrationis - MadminOversight is of critical importance in the modern day South African dispensation. With the limited annual fiscal allocations to departments, millions of South Africans are dependent on the state for much needed services. That is, from the outside viewpoint. However, from the inside view (of the Department), financial management is just as important. Without the proper management of funds, one finds that service delivery will be limited. Moreover, the predetermined objectives of the Department might not be realised. This mini-thesis probes the internal financial and governance oversight of the Western Cape Department of Health (WCDoH) by the allocated body of the Western Cape Provincial Parliament, namely the Standing Committee on Public Accounts (SCOPA). This study is premised on the question of whether the WCDoH can withhold valuable information from SCOPA in order to NOT be subjected to critical scrutiny. The other element of research is whether the SCOPA members have the necessary skill which is required to conduct oversight over the WCDoH. This mini-thesis investigates the accountability tool of the WCDoH, namely the annual reports, over a 14 year period. The financial statements of these reports are analysed through the use of financial ratios, in order to ascertain whether SCOPA has conducted proper and effective oversight over the WCDoH. This is due to the fact that the WCDoH receives the largest part of the fiscal allocation of the Western Cape Government's budget. Thus, it is important to see the extent to which SCOPA conducted oversight over the WCDoH. The WCDoH is allocated its budget every year during the month of March when the appropriations budget is scrutinised by the Budget Committee of WCPP, and thereafter either supported or rejected by the relevant Standing Committee. The budget of the WCDoH has never been rejected by its relevant Standing Committee. However, SCOPA takes over the oversight reigns once the WCDoH's budget is put in use, which is normally from April that particular year. From thereon, SCOPA calls the WCDoH to various hearings to account for its expenditure.
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Goh, Beng Wee. "Internal Control Failures and Corporate Governance Structures A Post Sarbanes-Oxley Act (SOX) Analysis." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-03182007-131548/.
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Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2007.Dr. Bryan Church, Committee Chair ; Dr. Eugene Comiskey, Committee Member ; Dr. Arnold Schneider, Committee Member ; Dr. Charles Mulford, Committee Member ; Dr. Haizheng Li, Committee Member.
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Brabec, Jan. "Finanční analýza společnosti Sitronics TS, Czech Republic a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2859.
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This graduation thesis is concerned with financial analysis of company that operates in the telecomunication industry. We can find there analysis of financial statements and financial indicators, in this context, activities of company and influence of alliance with russian holding were described. There were evaluated financial situation and strong and weak points of the company. We can also find there swot analysis, targets and strategies and their fullfilment.
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Čapková, Daniela. "Možnosti rozšíření podnikatelských aktivit společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222277.
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The subject of Master’s thesis is to evaluate the financial situation of the company and to suggest strategy of stabilisation and possible expansion of the company. The theoretical part is aimed to describe methods of the financial analysis, indicators and systems of indicators, that will be used in the practical part in the financial analysis. From the results of the financial analysis will be suggested strategy of stabilisation and possible ways to expand company entrepreneurial activities.
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Kratochvílová, Marcela. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224808.
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This diploma thesis deals with the controlling in Skanska, a.s. More in particular, it focuses on the forming of the financial plan for the years 2014-2018 in this company. The theoretical part delimits the basic terminology connected with controlling and company planning. The analytical part consists of the analysis of the current state of the company. The final part of the thesis comprises the elaborated financial plan for the individual years.
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Sakánek, Karel. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442961.
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This master’s thesis is focused on a draft of a corporate financial plan. The thesis is divided into several parts. The first part describes a theoretical background needed to process the topic. Next part consists of description of a selected company and its strategic and financial analysis. This is followed by a draft of the corporate financial plan for the next four years in an optimistic and pessimistic version. Finally, an overall evaluation of the financial plan is made.
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Málková, Markéta. "Zhodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225016.
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The diploma thesis deals with the assessment of the financial situation of the company concerned according to the selected methods of financial analysis. The theoretical part of the thesis defines the basic concepts, methods, and the indicators of financial analysis, which is used for processing of the practical part. On the basis of the assessment of the financial situation of the company derived from the results of the financial analysis there are presented options, proposals and recommendations. They should lead to the improvement of the management of the mentioned company. There was found that the company has currently no settings management system for customer relationship management, creation, using and accounting of adjustments to receivables. To achieve improvements there were recommendations.
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Šikula, Michal. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377597.
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This master’s will deal with the draft of the financial plan for the selected company. The first part of the thesis sets out the theoretical basis of financial planning. It follows an introduction of the company and analysis of its current state. Based on the analysis, a financial plan for the years 2017 – 2019 is designed. The financial plan is then evaluated.
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Staněk, Ondřej. "Zhodnocení bonity klienta banky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224516.
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The aim of this thesis is to evaluate the bank client´s creditworthiness for the purpose of loan financing and to formulate some proposals for its improvement. Some methods of financial and non-financial company analysis applied in banking practice are shown there. The proposals to ensure debt service are formulated on the basis of the results of analyzes.
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Vlach, Aleš. "Hodnocení finanční situace podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222234.
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This thesis, entitled “The Evaluation of the Financial Situation’s Company “, deals with theory and practice of financial management. The theoretical part contains definition of financial analysis and defined various method of financial analysis. The practical part contains application of financial analysis methods in IFE-CR a.s. The main contribution of my work is a description of financial situation in company during last 7 years and suggestion of recommendation.
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Pfeffer, Mary Graves. "Venture Capital Investment and Protocol Analysis." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331014/.
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This study used protocol analysis to identify key variables in the venture capital investment decision-making process. The study used a fictional business plan which was based on six actual business plans. This fictional business plan was presented to ten venture capitalists who were asked to review it to decide whether to interview the investee. The protocols obtained from these subjects were analyzed to determine patterns within the subjects' review. The sections of the business plan which were commonly reviewed first were the deal structure, the executive summary, and the management section. The management section was used by the greatest number of subjects. The market section was used the greatest number of times. The data were also organized by type of operators used in each subject's protocols. Information Search/Retrieval operators were most common, followed by Task Structuring/Set Goal operators. When classified into the four major categories of Task Structuring/Set Goal, Information Acquisition, Analytical/ Inferential, and Choice operators, Analytical/Inferential operators were used most frequently. Choice operators were least used. The phrases were analyzed by the relevant section in the business plan. The market received the greatest number of references, followed by references to the product and to management. However, when references to the income statement and balance sheet were combined as phrases relevant to the financial statements, the financial statements were referred to more frequently than the product or the people. The subjects appeared to use an unidentified choice program within which certain models could be identified as subroutines. The subjects used an elimination-by-aspects model to screen the business plan. If the business plan met the criteria within the elimination-by-aspects model of the subject, the subject used an additive/nonlinear model for the remainder of the review. The results of this study indicate that financial statements provide information important in the venture capital investment decision-making process. This finding is contrary to the advice usually given to potential venture capital investees.
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Zachová, Veronika. "Využití účetních informací ve finanční analýze." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16661.
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The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.
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Hofmannová, Zuzana. "Srovnání účetní závěrky dle IFRS a české legislativy a dopady na finanční analýzu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150248.
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The aim of this thesis is to compare the financial statements presented in accordance with Czech Accounting Standards and with IFRS. The theoretical part is focused on the analysis and comparison of the requierements of IFRS and Czech Accounting Standards on the financial statements with emphasis on crucial differences between the two accounting systems. The main focus of the theoretical part is concentrated on the presentation and measurement of the most significant assets and liabilities. The second part deals with the comparison of the informative value of the financial statements prepared in accordance with Czech Accounting Standards and IFRS. It describes the impact of different accounting system on the picture of the financial situation and company performance on the example of České dráhy, a. s. This section begins with the evaluation of changes in values of absolute indicators based directly on the financial statements. The final part clarifies the effects of the transition on IFRS on results of methods of financial analysis. The evaluation of the format and contents of the financial statements is also included.
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Hospodka, Jan. "Vypovídací schopnost účetních závěrek obchodních korporací v konkurzu." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264322.
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This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.
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Vicenová, Lenka. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222523.
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This diploma thesis deals with economic health of the company JAKOS, a.s. in years 2005–2008. There was used selected methods of the financial analysis. Based on recognized facts I propose measures which should result in the improvement of financial situation of the company.
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Hortová, Monika. "Zhodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223907.
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The diploma thesis evaluates the financial situation of the company TOR Cheb, spol. s r.o. during the years 2007 to 2011, and formulates proposals for improvement of the problematic areas. The theoretical part defines basic terms, methods and indicators. The practical part of the thesis characterizes the firm, and evaluates its performance and financial stability on the basis of selected methods of financial analysis. The interpretation of these results is the starting point for the proposal part of the thesis.