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Dissertations / Theses on the topic 'Profit and Loss Account'

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Published: 4 June 2021
Last updated: 25 April 2022

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1

Petrová, Kateřina. "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-222880.

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The master´s thesis focuses on the financial analysis of the company – a private limited company, whose business is software development. The theoretical part deals with the interpretation of important concepts, which are linked to financial analysis. The next section is already calculated the financial analysis of the company for the period 2006 - 2010. Was used an analysis of both horizontal and vertical analysis statement balance sheet and profit and loss account. Furthermore, I evaluated the differential indicators, profitability, activity, liquidity, debt service ratios, of course there is a comprehensive index of IN 05 and Altman's index of financial soundness. This chapter is followed by a summary evaluation forms as part of that would be helping a company improve its financial situation and the end of the work concludes.
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2

Hornungová, Kateřina. "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-222880.

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The master´s thesis focuses on the financial analysis of the company – a private limited company, whose business is software development. The theoretical part deals with the interpretation of important concepts, which are linked to financial analysis. The next section is already calculated the financial analysis of the company for the period 2006 - 2010. Was used an analysis of both horizontal and vertical analysis statement balance sheet and profit and loss account. Furthermore, I evaluated the differential indicators, profitability, activity, liquidity, debt service ratios, of course there is a comprehensive index of IN 05 and Altman's index of financial soundness. This chapter is followed by a summary evaluation forms as part of that would be helping a company improve its financial situation and the end of the work concludes.
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3

Junák, Vladimír. "Audit účetní závěrky podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223296.

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The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.
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4

Pšurný, Adam. "Podnikatelský záměr rozvoje firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224249.

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The thesis is focused on the business plan the future development of MESIT Fimes a.s. Thesis is divided into two main parts, the theoretical basis and practical part. The theoretical part is to serve as a source indicator for the creation of practical, which aims to analyze in detail the actual current condition for the creation of the greatest and most effective future development.
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5

Kopecká, Barbora. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377582.

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This master´s thesis is focused on the proposal of a financial plan for the company FLÍDR s.r.o. In order to compile the financial plan, this thesis consists of a strategic and financial analysis of years 2013–2017. Afterwards, a financial plan is proposed in an optimistic and pessimistic variation, including balance sheet, profit and loss account and cash flow statement for years 2018–2020.
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6

Halíř, Zbyněk. "Úloha účetních informací v řízení finanční výkonnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10583.

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This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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7

Buřič, Zdeněk. "Aplikace IAS/IFRS v akciové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264835.

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The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.
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Langer, Tomáš. "Shluková analýza 100 českých firem na základě účetních výkazů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-318609.

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The diploma thesis called Cluster Analysis Czech 100 Companies on the Basis of Financial Statements deals with the testing of two hypotheses using a multidimensional statistical method - cluster analysis. The input data for the application of statistical methods are financial statements of selected companies for the years 2014 and 2015 which are publicly available. These data are digitized and subjected to methods of financial analysis.
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9

Martinková, Petra. "Finanční a ekonomická strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222246.

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This Master's thesis deals with current financial situation of non-profit-making organization called Nadeje o.s. For classification were applied some methods of financial analysis, whose results were applied to suggestions for financial strategy in following period.
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10

Hnátnická, Jitka. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442977.

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This master´s thesis is focused on drafting the financial plan of the company VVS Verměřovice s.r.o. The first part contains the theoretical basis of financial planning. The second part introduces the analyzed company and performs a strategic and financial analysis. The next step is to create a draft financial plan in the optimistic and pessimistic variant for the period 2020-2023. The conclusion is an evaluation of the financial plan of both options.
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11

Hamanová, Klára. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444231.

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This master´s thesis concerns the proposal of a financial plan for the company Clia, s.r.o. The first part describes the theoretical basis of financial planning, strategic and financial analysis. The thesis continues by performing a strategic analysis and based on selected indicators, the financial health of the company is evaluated using financial analysis. Subsequently, a financial plan is proposed in an optimistic and pessimistic variations for the years 2020-2023.
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12

Kelča, Michal. "Hodnocení výkonnosti podniku pomocí nástrojů finanční analýzy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-416820.

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Primary focus of this thesis is Financial Health Evaluation of “Auto Slavíček s.r.o.“ company. The study has been conducted between 2014 and 2018. Evaluation will begin with Analysis of Business Environment, followed by Financial Analysis. These analyses will serve as foundation for development of set of measures intended to mitigate, decrease or resolve identified issues, and improve the overall Financial Health of the set company. The thesis will conclude with the summary focusing on practical aspect of this work: development and implementation of analysis and recommended measures.
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13

Sedlák, Marek. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417367.

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The diploma thesis is focused on making a financial plan of a selected company for the next 4 periods. The first part deals with theoretical knowledge in the field of financial planning, which will be important for getting acquainted with the issue. In the next part, a strategic and financial analysis is made thanks to which it is then possible to compile a draft financial plan, including the implementation of intended investments. The conclusion of the thesis contains a summary evaluation of the developer financial plan.
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14

Kašparová, Lenka. "Zhodnocení finanční situace Camp Bítov, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76464.

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The aim of this thesis is to assess the financial situation of Camp Bitov Company in the yers from 2005 to 2009, by analyzing the extensive indicators and financial ratios. The theoretical and methodological part explains the individual concepts of financial analysis, describe what sources of information are necessary for it and what are the methods, the two ofthern are applied in the practical part. The introduction to the practical part describes the company, its history, present economic data, as well as the SWOT analysis and Porter's five forces model. Furthermore, there is a financial analysis for the period from 2005 to 2009. When analyzing extensive indicators horizontal analysis of balance sheet is made, income statement, balance sheet, then the vertical analysis. The analysis examines the viability of financial ratios, liquidity, debt levels and the activites of the company.
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15

Orna, Václav. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442975.

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This master‘s thesis is focused on the creation of a financial plan for the company Autoškola Kalvoda s. r. o. The first part of this thesis deals with theoretical knowledge about the financial plan, its structure, types and procedure of compilation. In order to compile a financial plan, it is necessary to compile a strategic and financial analysis. These analyzes are performed in the practical part of the work. In the third part of the thesis, the financial plan for the period 2020-2023 is compiled in the variant of optimistic, pessimistic and subsequently evaluated plan.
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16

Langer, Ivo. "Hodnocení finanční situace mezinárodně působícího podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-443146.

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The master’s thesis is concerned with analysis of the financial situation of international company Step Agency s.r.o.. This thesis is divided into three parts. In the theoretical part, individual methods and indicators of financial analysis are defined. In the practical part, these indicators are calculated and achieved results are interpreted. In the final part are introduced suggestions that will lead into improvement of the total state of company and company productivity.
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17

Ondoková, Štěpánka. "Výkaz zisku a ztrát z pohledu nemocnic." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193542.

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The aim of this thesis is to carry out an analysis of economic results of Nemocnice Jindřichův Hradec, a. s. and Nemocnice Pelhřimov, p. o. For purposes of the analysis, a choice of value and bankruptcy models along with debt ratios for the period 2009 - 2013 is used. As a part of the analysis, suitable models and indicators are suggested to determine the effectiveness of the hospitals' management. Furthermore, differences of finding economic results of hospitals of different legal forms are evaluated. On this basis, a draft list of entries appearing in the profit and loss of a joint stock company and a contributory organization is compiled. The conclusion of the thesis contains an evaluation of the models, debt ratios, a choice of appropriate indicators, and suggestions for the applicability of the models in the hospital environment.
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18

Zumrová, Olga. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222320.

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The graduation thesis at first acquaints readers with the theory of financial planning. Further, it contains basic informations about the company DAKO-CZ, a. s. and an evaluation its economic situation by means of a financial analysis. The graduation thesis subsequently puts together a short-term financial plan of company for the year 2009.
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19

Vaverka, Daniel. "Posouzení ekonomické situace společnosti a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442957.

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The diploma thesis is focudes on the assessment of economic situation of the company ConTeyor Czech Republic s.r.o. The thesis is divided into three main parts, namely the theoretical basis of the work, analytical part and final proposals that could means improvement. Economic and statistical indicators are used for the overall assessment the situation. The financial statements of the analyzed company for the period 2010 – 2019 are the main basis.
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20

Mlčochová, Lenka. "Posouzení vybraných ukazatelů firmy pomocí analýzy časových řad." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241310.

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This diploma thesis analyses the financial situation of TIEFENBACH s. r. o. company within the years 2007 – 2014, by selected indicators of the financial analysis. The values of indicators will be arranged in time series and, by using a regressive analysis, the trend and development will be estimated. The thesis also includes proposals of solutions for identified problems which should result in improvement of the financial situation of the company in the following years.
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21

Kytlicová, Leona. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241642.

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The Master´s thesis titled „Proposal of the Company´s Financial Plan“ deals with problems of financial planning in a company and is focused on creating long-term financial plan. There are defined the theoretical foundations of financial planning in the first chapter of this thesis, the second chapter analyzes the current state of the selected company and in the third chapter is drew up the financial plan for the years 2015 – 2018 and its subsequent evaluation.
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22

Soukupová, Monika. "Didaktická analýza učiva o účetní uzávěrce a závěrce ve druhém koncentrickém okruhu předmětu Účetnictví na OA." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198055.

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The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.
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23

Bušová, Jana. "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-222864.

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The diploma thesis deals with evaluating the financial situation of the company O.K. BAG s.r.o. during the years 2006 – 2010. The aim of this work is to analyze the financial situation of the company and propose options for improving the financial situation. The first part of work is contains basic information about the company O.K. BAG s.r.o.. In the second part the obtained results are evaluated and compared with the data of the firm. Based on these results it is possible to propose an enhancement of the current state of the firm
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Říhová, Kristýna. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442978.

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This thesis deals with the proposal of the financial plan for COM Group, a.s. company which operates in ICT industry. First part of this thesis aims for its theoretical background, which is cornerstone for the development of proposal of the financial plan. The next chapter is dealing with an introduction of picked company and its subsequent process of the strategic and financial analysis of the picked company. Conclusively, there is processed financial plan for the period 2020-2023 and its evaluation.
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25

Malinová, Lenka. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223742.

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Diplomová práce se věnuje hodnocení výkonnosti podniku v letech 2007-2011. Za použití různých metod analýzy firmy a vhodných metod finanční analýzy je hodnocena výkonnost a finanční zdraví podniku. Výsledkem práce bude návrh možného postupu pro budoucí strategii.
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26

Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.

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The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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Hlávková, Petra. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223727.

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The thesis „ Evaluation of the financial situacion of a company and proposals for its improvement“ deals with the financial evaluation of the company and its purpose is to provide recommendations for improving financial situacion and competitiveness of the company.
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Hubáček, Petr. "Návrh finančního plánu stavební společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402079.

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The objective of this diploma thesis is to create a financial plan for a selected company. The first part deals with theoretical knowledge which is necessary for the formation of the financial plan. The second part focuses on the presentation of the selected company, and creating a strategical and financial analysis. Based on all the gathered information, two options of a financial plan will be created. The last part presents an overall evaluation of the plan.
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Skřivánková, Eva. "Zhodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223430.

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This thesis deals with assessing and evaluating the financial situation of the company ABC from 2008 - 2010. The work is divided into two parts. The first part defines the profile and characteristics of the enterprise and the theoretical-methodological issues. The second part focuses on the application of financial analysis methods on the company accounting statements and on the evaluation of its financial health. Subsequently the proposals of improvement are introduced and projected into the financial plan. The concluding part contains also the financial assessment of the plan.
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Švestka, Milan. "Softwarová aplikace pro posouzení vybraných ukazatelů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-400105.

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The diploma thesis deals with the creation of software application for XYZ company, which is used to evaluate the situation of the company using selected financial indicators and statistical methods. The financial statements of the company for the period from 2011 to 2017 are used for evaluation. Based on the problems facing the company, measures will be proposed to improve the company‘s current situation.
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Velecký, Roman. "Posouzení finančního zdraví firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221807.

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This Master´s thesis deals with current financial strategies of the company "ABC s. r. o. ". For the appraisals was used various financial methods of the financial analysis. The results was used then for the suggestion on the field of the improving financial situation in the next period.
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Měkynová, Simona. "Návrh dlouhodobého finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222544.

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Diploma thesis consists of three basic parts. The first is the theoretical part which is focused on issues on financial planning. In the following section are performed analysis of external and internal area businesses, which serve for establishing long term financial plan. The last part is focus on the establishment of components of the plan which are planned profit and loss account, planned balance sheet and planned cash flow. In conclusion of this paper is checked the plan and its confrontation with the real achievements.
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Machačová, Lenka. "Hodnocení 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-224244.

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This diploma thesis assesses the financial situation of an enterprise on the basis of corporate materials. It uses financial analysis methods, which enable evaluation of individual indicators. Proposals for improvement of the company’s specific situation are made on the basis of analysis of individual indicators and sets of indicators.
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Kovácsová, Lea. "Analýza "Water Element, s.r.o." pomocí vybraných metod." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225050.

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This Master's thesis is focused on the analysis of the trading company Water Element ltd. The aim of my thesis is to analyze this company and propose appropriate solution for improving company's market situation and company's efficiency. Analysis used in this thesis are internal and external environment analysis, SLEPTE analysis, fundamental and financial analysis, Porter's model and finally SWOT analysis. Thesis begins with theoretical section, where the applied analysis are described. This section is followed by practical part and the thesis results are proposals to improve the overall situation of trading company Water Element ltd.
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Frejková, Daniela. "Finanční strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221506.

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This Master´s thesis assesses current financial strategies of the company „ABC, a. s.“. The evaluation was based on results from financial analysis which were essential for the proposition of financial strategies for the following period.
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Stancová, Hana. "Hodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224582.

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The diploma thesis evaluates the financial situation of the company LogiCall Česká republika, s.r.o. from 2008 to 2012. In the theoretical part, the methods of financial analysis are described. In the practical part, the financial situation of the company is evaluated using chosen indicators. The aim of this thesis is to suggest changes and measures which will improve the current situation and increase competitiveness of the company.
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Saeed, Muhammad Mohsin, Muhammad Qasim, and Tanzeel Ur Rehman. "Islamic Microfinance "Monitoring of Profit & Loss Sharing Loans"." Thesis, Blekinge Tekniska Högskola, Sektionen för management, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-1184.

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Islamic finance is entering into a new pattern. It is deemed that Islamic finance should take initiative to meet the increasing needs of microfinance with aim of alleviating poverty and to help the poor people in their distress. Concept of Islamic Microfinance is being used to fulfill the demands of microfinance in the developing countries. Different models of Islamic finance are proposed to be used in microfinance activities to help the poor people for betterment of their personal life and to initiate the small business for the overall growth of the economy. But profit and loss sharing (Mudarabah) model is being criticized due to high risk involvement. Due to high risk factor, proper monitoring is deemed necessary for the smooth running of the contract. Our current research tends to investigate the underlying risk attached with Profit and Loss sharing project. As per theory of Profit and loss sharing financing all the risk is to be borne by the investor of the capital i.e. microfinance institution. But monitoring itself is not risk free and can result in expenses that would surpass the original price of the sanctioned loan. In the long run and at very end, we are hopeful that our research findings would play an important role to overcome the issue of monitoring in profit and loss sharing loans in microfinance.
Islamisk finansiering går in i ett nytt mönster. Det anses att islamisk finansiering bör ta initiativ för att möta de ökande behoven av mikrofinansiering med syfte att minska fattigdomen och att hjälpa fattiga människor i deras nöd. Begreppet islamiska Mikrofinans används för att uppfylla kraven från mikrofinansiering i utvecklingsländerna. Olika modeller för islamisk finansiering föreslås att användas i mikrofinansieringsverksamhet att hjälpa de fattiga för förkovran i deras personliga liv och att inleda ett litet företag för den totala tillväxten i ekonomin. Men vinst och förlust delning (Mudarabah) modell är att bli kritiserad på grund av hög risk engagemang. På grund av hög riskfaktor är korrekt övervakning anses nödvändigt för att fungera väl i kontraktet. Vår nuvarande forskning tenderar att undersöka den underliggande risken fäst med Resultaträkning dela projekt. Per teori av vinst och förlust dela finansieringen alla risker skall bäras av investeraren av kapitalet, dvs mikrofinansiering institution. Men övervakningen i sig inte är riskfritt och kan resultera i kostnader som skulle överträffa det ursprungliga priset på sanktionerade lånet. I det långa loppet och på slutet, vi hoppas att våra forskningsresultat kommer att spela en viktig roll för att lösa frågan om övervakning i resultaträkningen dela lån mikrofinansiering.
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38

Křížová, Michaela. "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-222687.

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This master´s thesis deals with evaluating the financial situation of Kverneland Group Czech, s. r. o. The aim of this work is to analyze the financial situation of the company and propose options for improving the financial situation. The first part of work is contains basic information about the company Kverneland Group Czech, s. r. o., the second part focuses on theoretical analysis. In the third part is the company analyzed mainly by using financial analysis. Last part contains recommendations for improving the economic and financial situation.
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Lengálová, Monika. "Hodnocení finanční situace společnosti a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224549.

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The Financial analysis of Pramos Ltd. in 2008 – 2012 including the analysis of the current state of the company. Based on the theoretic part, the individual figures and results were processed, the evaluation of the overall state was done and proposals for improvement or change are present – all to be found in the practical part of the thesis.
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40

Byrtus, Dominik. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402063.

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The master’s thesis is focused on the creation of a financial plan for 4 future periods for real company. The first part describes a general structure of the financial plan, its types and specifies the most used analysis. As well as the principles and methods, which are mostly used in financial planning, are mentioned. Based on theoretical knowledge, the practical analysis of current situation, financial situation and future perspectives of the company are included. The financial plan is specified in the last part of this thesis.
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41

Simmons, Michael. "Photography, loss and memory: a visual account of grief adaptation." Thesis, De Montfort University, 2007. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.758571.

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42

Halačka, Jiří. "Hodnocení výkonnosti podniku LENA-hračky, s.r.o. s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377944.

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This thesis focuses assessments of the financial situation of LENA-hračky, s.r.o. company for years 2011 – 2015 through the use of selected methods of financial analysis and following use of Balanced Scorecard. Thesis objective is to suggest possible solutions for the improvement of the financial situation of this company in the coming years using Balanced Scorecard.
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43

Nwagbo, Alfred. "Strategies to Minimize Profit Loss From Small Business Enterprise Credit Rejections." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5919.

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Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from 3 banks in the Southeastern Nigerian state. Based on the Schorr's modified data analysis approach, 5 themes emerged (a) credit rationing depends on sufficient information (b) business accounts statements are a fall back for credit availability (c) character may be more important than collateral (d) government policies are challenges to the formal banking system (e) profits may be a hedge for high-interest rates. Findings may be used to enhance the profitability of banks in the Southeastern Nigerian state. Implications for positive social change may include the support of community projects for individuals living at or below the poverty level in the region.
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Tirasirichai, Chakkaphan. "An indirect loss estimation methodology to account for regional earthquake damage to highway bridges." Diss., Rolla, Mo. : University of Missouri-Rolla, 2007. http://scholarsmine.umr.edu/thesis/pdf/Chakkaphan_Tirasirichai_Complete_Thesis_Final_Version_09007dcc8038bfe6.pdf.

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Thesis (Ph. D.)--University of Missouri--Rolla, 2007.
Vita. The entire thesis text is included in file. Title from title screen of thesis/dissertation PDF file (viewed November 26, 2007) Includes bibliographical references (p. 139-146).
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45

Dunford, Helen. "An autoethnographic account of a British educator's experiences in the United States for-profit college sector." Thesis, University of Bath, 2015. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.659136.

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This research focuses on for-profit post-secondary education in the United States. Through autoethnography it seeks to examine the dissonance of function, belief and ethic in the role of a professional educator working in the proprietary industry. The autoethnographic data, based on personal memory data, email correspondence and interviews, show the challenges faced by staff and faculty in their efforts to meet revenue-linked performance targets set by corporate employers. The study uses grounded theory in conjunction with analytical autoethnography to identify the core concept of institutional pressure and to formulate a theory relating to the probable consequences of that pressure. While some staff and faculty are tempted to use questionable practices in order to meet required goals, others perceive they have no control over the circumstances that lead, for example, to the student attrition for which they are held responsible. The research describes how the autoethnographer and her co-workers were arguably recipients of negative feelings which were split and projected towards them by their employers and were unable to process or transform these negative feelings adequately. Some resigned from their positions and others were dismissed, but they departed taking this negativity with them in much the same way as a traditional scapegoat. As for-profit education continues to attract the attention of the media and regulatory bodies in the United States and similar colleges are established in other countries, this research has implications for those with expectations of education as a social good who find themselves required to work in a for-profit environment.
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46

Česonienė, Nomeda. "Pelno (nuostolių) ataskaitos informacijos formavimas ir jos tobulinimo galimybės." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_134632-18060.

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Magistro baigiamajame darbe išanalizuota ir įvertinta pelno (nuostolių) ataskaitos informacijos formavimas ir ataskaitos tobulinimo galimybės. Iškelta pelno (nuostolių) ataskaitos informatyvumo įvairiems jos vartotojams problema bei pateikti siūlymai, kaip šią problemą spręsti. Pirmoje dalyje išanalizuoti ir susisteminti įvairių Lietuvos ir užsienio autorių teoriniai pelno koncepcijos aspektai bei pelno ataskaitų reglamentavimas nacionaliniu ir tarptautiniu lygiu. Antroje dalyje atlikta pelno (nuostolių) ataskaitos informacijos pateikimo pagal nacionalinį ir tarptautinį reglamentavimą analizė, nustatyti vartotojai, kuriems yra aktuali pelno (nuostolių) ataskaita. Trečioje dalyje vertinamas pelno (nuostolių) ataskaitos tobulinimo būtinumas, ekspertinio vertinimo metodu nustatomi ataskaitos vartotojų poreikiai, lyginama pelno (nuostolių) ataskaitos informacija su nustatytais vartotojų poreikiais ir pateikiamas naujai sudarytas ataskaitos modelis.
Final Master Thesis analyzes and assesses formation of profit (loss) statement information and possibilities for improvement of the statement. The issue of informativeness of the profit (loss) account to different users thereof is raised and solutions for solving such issue are presented. Theoretical aspects of the concept of profit by different Lithuanian and foreign authors as well as regulation of profit statements at national and international level are analyzed and systemized in the first chapter. The second chapter analyzes presentation of information in profit (loss) statement in accordance with national and international regulations, and identifies the users subject to the profit (loss) statement. Assessment of necessity for improvement of profit (loss) statement, determination of the needs of statement users using experimental assessment method, comparison of information in profit (loss) statement with the determined needs of the users and a new accounting model are provided in the third chapter.
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47

Ourtani, Mahjouba. "En jämförande studie mellan islamiska banker, räntefria banker och andra banker." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20228.

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Syftet med denna studie är att visa och jämföra hur olika banker genererar sina intäkter samt att redogöra för vilka skillnader det finns gällande bankernas syn på vinst. Dessutom kommer studien att undersöka olika faktorer för att jämföra bankernas skillnader med avseende på Affärsmodell. Därtill kommer studien att undersöka på vilket sätt bankerna genererar sin vinst och hur deras syn på vinst ser ut.   Studien har genomförts genom en fallstudiemodell med flerfallsdesign där de olika fallen består av olika banker. Studien omfattar kvantitativ data och dess natur är generativ. De data som undersökts i studien består dels av bankernas årsredovisningar. Utöver detta har kontakter tagits med relevanta banker och intervjuer har utförts. Studiens empiriska data har analytiskt granskats mot tidigare forskning som funnits relevant tillsammans med vedertagna teorier.   Studiens resultat har påvisat att det finns likheter och skillnader i hur de olika bankerna ser på sina intäkter och på det sätt de gör sin vinst. Alla banker har hög kostnadsandel för sin rörelseverksamhet som uppgår till 292.3% för Nordea, 433.1% för JAK medlemsbank och 703.7% för Kuveyt Türk. För samtliga banker visar studien att löne- och personalkostnader är den främsta anledningen. Islamiska banker gör ingen vinst på ränta men både Nordea och JAK medlemsbank redovisar en vinst på sin ränteverksamhet där kostnadsandelen för Nordea är 47.9% och för JAK medlemsbank 5.8%. Dessutom visade studien att både Kuveyt Türk och Nordea gör vinst på sin provisionsverksamhet. Studien har visat att Kuveyt Türks provisionsintäkter på 93.6% av bankens totala intäkter kommer från PLS-arrangemang som banken anordnar tillsammans med sparare och delar på den genererade vinsten på ett islamiskt acceptabelt sätt. Kooperativa bankers mål är inte att göra vinst men denna studie har påvisat att JAK medlemsbank trots sina kapitalreserver skapar vinst och där 76.8% av intäkterna kommer från ränteverksamhet.   Studien har skapat nya frågeställningar som ytterligare kan utveckla forskningsområdet. En fråga som har dykt upp under studien är vilken effekt Riksbankens idag negativa reporänta, som har påverkan på bankernas räntor, får på konventionella bankers möjlighet att attrahera sparare. Kommer dess sparare att välja andra sparformer, som till exempel JAK medlemsbank eller islamiska banker den dag de startar i Sverige?
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48

Zainol, Zairani. "Profit/loss sharing and risk in the Islamic banking system with a special reference to Malaysia." Thesis, University of Edinburgh, 2007. http://hdl.handle.net/1842/25356.

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Although the concept of profit/loss sharing is generally considered the most appropriate form of Islamic contract, its application to the Islamic banking system has provoked some criticism. Islamic banks need to make a profit if they are to compete with conventional banks, which focus exclusively on profit maximization. The profit generated by Islamic banks would allow them to offer higher remuneration to their shareholders and depositors and to invest in product innovation and technology. This study explores various aspects of Islamic banking, especially its basis of the Shari’a. Te discussion includes a look at the history of banking, the development of financial intermediaries and the importance of Islamic banks in this role to cater for the needs of Muslims, and the basic principles of Islamic economics. To understand why Islamic banks do not operate fully according to the principles of profit/loss sharing, particularly in Malaysia, it is necessary to analyse the reasons for this situation. The main challenge to Islamic banking in modern society is risk. Unlike conventional banks, Islamic banks are constrained by the Shari’a prohibition of riba on investments and financing, so risk management is top priority. This thesis examines risk in detail: how its concept is viewed by scholars and financial organizations around the world and its management in practice with special reference to the financial systems in Malaysia, using Bank Islam (M) Berhad, its first Islamic bank, as a case study. Uing historical and modern evidence, the thesis analyses the possible means of managing risk in Islamic banking so that the Islamic banks comply with the Shari’a, yet to be fully competitive with their conventional counterparts.
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49

Winterton, David Michael. "A performance-oriented account of money awards for breach of contract." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:c676c838-9d16-498a-a3a8-148c2c28b9e5.

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It is generally accepted that the award of contract damages in English law is governed by the expectation principle. This principle provides that following an actual or anticipated breach of contract the innocent party is entitled to be put into the position that he or she would have occupied had the contract been performed. There is significant ambiguity over what ‘position’ means in this context. The conventional understanding of the expectation principle is that it stipulates the appropriate measure of loss for an award of compensation. This thesis challenges this understanding and proposes a new performance-oriented account of awards given in accordance with the expectation principle. The thesis is in two parts. Part I outlines and challenges the orthodox understanding of awards given in accordance with the expectation principle. Chapter One outlines the orthodox account, and explains the traditional interpretation of loss in this context. Chapter Two mounts a doctrinal challenge to the orthodox account, demonstrating the existence of many awards for breach of contract that do not reflect the actual loss suffered by the innocent party. Chapter Three highlights the conceptual difficulty of the orthodox account and outlines the problems with conventional terminology, proposing stable definitions for important legal concepts. Part II advances an alternative account of contract damages that draws a distinction between two different kinds of money awards. The first is an award substituting for performance. The second is an award compensating for loss. Chapter Four outlines the account’s foundations by defending the existence of the right to performance and the existence of the proposed distinction. Chapter Five explains the quantification and restriction of money awards substituting for performance. Chapter Six explains the nature of money awards compensating for loss. Finally, Chapter Seven defends English law’s preference for awarding monetary substitutes for performance rather than ordering specific performance.
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50

Godring, Björn, and Lisa Wåhlin. "Business Restructurings and Transfer Pricing in Germany and Sweden : The concepts of profit/loss potential and indemnification." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7779.

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Business restructurings within multinational enterprises (MNEs) are regular occurrences. Such restructurings are often carried out in order to increase the MNE‟s competitiveness on the market by making the supply chain and management more efficient in order to ac-quire benefits due to economies of scale. There is a risk that such cross-border business re-structurings will transfer the profit/loss potential that is associated with the assets, risks and/or functions that are transferred, to low-tax jurisdictions in order to minimize the MNEs tax burden. Germany amended its tax act in order to prevent such profit potential from being transferred out of the country. This amendment came into effect on the 1st of January 2008. The OECD, which is the normative body on the international tax arena, re-leased a Discussion Draft for the public in September 2008 with the purpose to highlight the transfer pricing aspects of business restructurings and to serve as an interpretation of the application of the Transfer Pricing Guidelines on business restructurings. In this thesis, the concepts of profit/loss potential and indemnification, as they are pre-sented in the Discussion Draft, will be analyzed. The interpretation of the OECD will then be contrasted with the German and Swedish regulation of these concepts. The OECD defines a business restructuring as a transfer including a bundle of assets, risks and/or functions which are transferred across borders within a MNE. If this transfer in-volves the shift of profit/loss potential it shall be included in the valuation of the transfer price of the transactions. The profit/loss potential shall only be included if it can be identi-fied as belonging to a specific asset, risk or function of the bundle. In Swedish legislation there is only one rule which tax authorities can use in order to adjust the income of related parties. This regulation is not a specific rule for business restructurings as such but a gener-al rule for all transfer pricing matters. Sweden has traditionally followed the OECD guide-lines and the Swedish courts and tax authorities will most likely apply the guidance set out by the OECD on business restructurings as well.

Germany views a business restructuring as a transfer package which consist of assets, risks and/or functions which are transferred a cross borders within a MNE. The concept of business opportunities, i.e. the profit potential of the combined assets, risks and/or func-tions of the transfer package, shall be included in the valuation of the transfer package. In the valuation of the transfer package synergy effects for the MNE and location savings as a whole shall be included. This concept deviates from the view of the OECD. The OECD states that only local synergy effects and location savings shall be included in the valuation of the transfer package. The German approach leads to an inherent risk of overvaluation of the transfer package. The way of valuing the transfer package in Germany could lead to

taxation without realization, i.e. profits that would never have been or never could be rea-lized in Germany will be taxed. This contradicts the principle of realization. The OECD, in the Discussion Draft, gives an account for the possibilities for an indemni-fication for the transferor. A business restructuring can sometimes be compared with the breach of a contractual relationship. In such a situation, associated parties would be entitled to an indemnity if independent parties would be indemnified. Such an approach will be dif-ficult to apply in practice since indemnification is closely linked to nations national com-mercial legislation. The matter of indemnifying a party shall be decided on the merits of each case, and it can thereby be complicated to formulate a general regulation. The ques-tion regarding which authority shall be competent to govern such a matter must thereby al-so be resolved.

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