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1
Hallak, Kamil. « Financial Crisis and Its Impact on Czech Republic ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10765.
Texte intégralRésumé :
The purpose of my thesis is to explain step by step what caused the present Financial Crisis which the world is experiencing and its development. It is a preview to know how the crisis started rather than its affects. I will start my analysis with broad explanation and then narrow it down to concrete examples.
2
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.
Texte intégralRésumé :
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.
3
Holmanová, Alena. « Ocenění podniku T-Mobile Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9168.
Texte intégralRésumé :
The diploma thesis aims to determinate the value of the company T-Mobile Czech Republic a.s., which provides mobile telecommunications services in the Czech Republic. The theoretical part describes the basic valuation terminology, provides an overview of a valuation procedure and introduces business valuation methods. The practical part contains the strategic analysis, the financial analysis, the analysis and the forecast of value drivers followed by the financial plan and the final valuation of the company. The value of the company is determined by the income approach, specifically by the methodology of the discounted cash flow to the firm. The sensitivity analysis at the end of the thesis identifies crucial factors having an impact on the value of the company.
4
Kroulík, Václav. « Stanovení hodnoty společnosti Iveco Czech Republic, a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74706.
Texte intégralRésumé :
The diploma thesis deals with a determination of the market value of company Iveco Czech Republic, a.s. to date of 1st May, 2011 for the purpose of the purchase by an unknown investor. The theoretical part contains whole methodological apparatus which is subsequently applied in the practical part. The strategic analysis was divided into macro and micro analysis of the environment of the company. PEST analysis, Porter five forces analysis and SWOT analysis were used during the processing of the strategic analysis. The financial analysis rates the financial health of the company. The final part of thesis is focused on the prognosis of revenues, the compilation of the financial plan and valuation of the company. The valuation of the company was done by the book value method and the two-step DCF FCFF model. The market value of the company Iveco Czech Republic, a.s. and the recommendation for the investor are mentioned at the end of the thesis.
5
Minář, Jan. « Effective US-Czech Stock Portfolio Allocation in Financial Institutions ». Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15634.
Texte intégral
6
Kornietová, Katarína. « Ocenenie spoločnosti Iveco Czech Republic, a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360174.
Texte intégralRésumé :
Diploma thesis deals with the valuation of the company Iveco a.s., for the management needs. The estimated value refers to December 2016. The basis for the valuation is strategic and financial analysis. The results will be taken into account for establishment of the financial plan, which will be used in the valuation process. Emphasis is placed on yield methods using free cash flow to the firm(FCFF) and economic value added EVA. Both methods are compared with book value of the company.
7
Hašková, Veronika. « Ocenění společnosti Vodafone Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3931.
Texte intégralRésumé :
The purpose of the diploma thesis is to valuate a telecommunication company Vodafone Czech Republic a.s. The first part of the diploma thesis is focused on strategic analysis. Financial analysis was performed in the following part. After the analysis of the relevant market and company's financial health, value generators and financial plan of the company for the first phase were predicted. The valuation method is based on the going concern principle. DCF entity method was used as a main method.
8
Šťastný, Tomáš. « Ocenenie podniku spoločnosti Iveco Czech Republic, a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-116589.
Texte intégralRésumé :
The topic of this diploma thesis is a business valuation of the company Iveco Czech Republic, a.s.. I am looking for the company value. I have chosen market value like a valuation base for this diploma thesis. The market value is considered to be the valuation base for assets and companies in the market based countries. I prefer this base because of its benefits, Iveco Czech Republic, a.s. also fulfilled going concern assumption and therefore I think that the market is able to evaluate companies most objectively.
9
Rakár, Pavol. « Ocenenie spoločnosti Vodafone Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359697.
Texte intégralRésumé :
The thesis focuses on valuating of the company Vodafone, Czech Republic. The thesis is divided into initial, theoretical and practical parts. Theoretical part explains the main theoretical knowledges regarding evaluating sphere. The practical part is application of that knowledge to the analysing company Vodafone, Czech Republic. The thesis uses Discounted Cash-flow (DCF) method and Economic Added Value(EVA).
10
Fejfarová, Petra. « Ocenění podniku Vodafone Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4869.
Texte intégralRésumé :
This thesis is concerned with valuation of a firm. The Theoretic part contains a brief description of the valuation methods most commonly used at the present time and a procedure of valuation. The main part of the thesis focuses on application of yield pricing methods. The object of this thesis is to find out a value of Vodafone Czech Republic a.s. company by using Price-Earnings and Discounted Cash Flow methods. Macro and micro analysis together with financial analysis and financial plan create a good base for valuation. Finally, the work compares results derived from these methods and it assesses its suitability.
11
Gower, Paul William. « Banking development in the Czech Republic : an analysis of credit allocation ». Thesis, University of Sussex, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.339821.
Texte intégralRésumé :
The liberalisation of the banking sector in the Czech Republic (and the former Czechoslovakia) has proceeded at a rapid pace since the collapse of the socialist regime in 1989. The initial separation of commercial banking activities from the central bank was followed by the partial privatisation of three of the four new institutions created as a result. At the same time new privately owned banks were encouraged to enter the market. Over the last two years, however, a number of bank collapses have adversely affected the sector with twelve of the newly created banks coming under the forced administration of the central bank._The authorities responded, initially, to this by refusing to grant licences for any new banks. This action has recently been relaxed but it has been replaced by a more rigorous regulatory regime which clarifies and strengthens the supervisory activities of the authorities. The explanations proposed for these problems have focused on mismanagement in the banks which has led to a growing proportion of bad loans in banks' portfolios and fraudulent activity which resulted in funds being appropriated by the owners or management of the institutions. The aim of this thesis is to examine, in more detail, these two sets of explanations. A review of banking development is undertaken which highlights both the favourable circumstances under which financial reform has been conducted as well as the inherent problems, such as the high initial level of non - performing loans and the inadequate regulatory framework. It will be concluded that the conditions necessary for fraudulent activity to be viable were apparent and this reason can be used to explain a number of the bank collapses which have occurred. The thesis will also examine the pattern of credit allocation and the implications which arise from the process of credit screening by banks. This part of the analysis will contain both quantitative and qualitative evidence. The latter consists of a series of interviews with bank officials with the aim of identifying, precisely, the nature of the process of credit screening in a sample of banks with differing characteristics. The thesis will conclude that the development of the regulatory environment has not kept pace with the rapid expansion of the banking sector. In addition, serious flaws in the credit screening processes adopted by many banks implies that the problem of non - performing loans in bank portfolios may become more serious.
12
Kypet, Tomáš. « Stanovení hodnoty společnosti Sherwin Williams Czech Republic ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225263.
Texte intégralRésumé :
This diploma thesis is focused on determining the value of the company Sherwin-Williams Czech Republic spol. s r.o. company by using income-based methods to 31. 12. 2013. The first step is the strategic analysis and the financial analysis of the company. The financial plan, required for the actual value, is processed as the final task of the preparatory part before the valuation. Valuation is determined according to the Discounted Cashflow method and Economic Value Added method.
13
Chochrunová, Alexandra. « Finanční analýza společnosti T-Mobile Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76050.
Texte intégralRésumé :
This thesis is devoted to financial analysis and it explains all the attributes and methods. These are applied to the example of T-Mobile, Inc. The core of this analysis is the processing of official financial statements of the company. Particular emphasis is placed on the bankruptcy models. The aim is to evaluate the current economic development of the company and its current market position, including a comparison with the competition. Thesis evaluates the financial health of the company from 2005 to 2009.
14
Stibůrek, Martin. « Odhad hodnoty společenosti T-Mobile Czech Republic, a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85266.
Texte intégralRésumé :
The subject of this Diploma thesis is estimate a value of company T-Mobile Czech Republic a.s., which is mobile operater in Czech republic. This work is divided into two parts. Theoretical part describes process of evaluation and valuation methods. Practical part use procedures and methods, which are describe in theoretical part, to the valuation of company T-Mobile Czech Republic a.s.
15
Čulák, Peter. « Finančná analýza spoločnosti Telefónica O2 Czech Republic, a. s ». Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199263.
Texte intégralRésumé :
The final thesis deals with financial analysis of the company Telefónica O2 Czech republic a.s. for the period from 2003 to 2012. The aim of this thesis is to use the tools of financial analysis to evaluate economic performance. The theoretical part describes general importance, sources of information and indicators which can be used to assess the overall financial situation. The practical part is aimed on the calculation of ratios, their interpretation and about situation on the phone market in the Czech Republic. The last part is focused on results and summary of the company comparison. All the important information is summarized in the conclusion.
16
Pýcha, Lukáš. « Finanční analýza podniku T - Mobile Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16506.
Texte intégralRésumé :
The diploma thesis deals with a financial analysis of T - Mobile Czech Republic, a.s. Trying to determine whether the analyzed enterprise is thriving company or company in financial distress. The analysis uses ratios indicators, differential indicators, analysis of financial statements and the scoring and bankruptcy models, economic value added and economic standard as well. Finally, it assessed the situation analyzed company in the context of competition - the mobile operators in the Czech Republic.
17
Kolářová, Petra. « Final accounts in the Czech Republic ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11109.
Texte intégralRésumé :
The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.
18
Trecáková, Tatiana. « Stanovení hodnoty společnosti DHL Express (Czech Republic) s.r.o ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-96372.
Texte intégralRésumé :
The aim of this thesis is to determine the market value of DHL Express (Czech Republic) s.r.o. based on publicly available information as at 31.12.2011. The first section details the methodological framework for strategic and financial analysis, building a financial plan and determining the market value of a company. The beginning of the practical part contains the evaluated company information and declares the purpose of determining the market value of a company. The strategic analysis and evaluation of a company's financial health is an essential part of the evaluation process. In addition, the individual company value generators are prognosed on the basis of which the financial plan for the next period is built. On the assumption of company's continued existence, the discounted cash flow method DCF was selected.
19
Zachová, Petra. « Finanční a strategická analýza společnosti Avaya Czech Republic, s.r.o ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75498.
Texte intégralRésumé :
The aim of this thesis is get information about financial and strategic potiancial of Avaya Czech Republic, s.r.o. Results from this thsis should be used for valuation of this company. The thesis is structured into three parts. First part gives us the teoritic base about value categories, financial analysis and strategic analysis. In financial analysis you can find ratio indicators and comparison with competition. Strategic analysis looks at this company through analysis of external and internal potential.
20
Hellström, Katerina. « Financial accounting quality in a European transition economy : the case of the Czech Republic / ». Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2009. http://www2.hhs.se/efi/summary/780.htm.
Texte intégral
21
Řechtáček, Jan. « Finanční analýza společnosti T-Mobile Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11030.
Texte intégralRésumé :
The thesis deals with complex evaluation of the company by using methods of financial analysis and with interfim comparison. From methods of financial analysis were used horizontal and vertical analysis, analysis of working capital, balance rules, ratio indicators, creditworthy and bankruptcy models, EVA and further methods.
22
Bradnová, Zita. « Hodnocení výkonnosti společnosti Sanmina-SCI Czech Republic s.r.o ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241630.
Texte intégralRésumé :
This master’s thesis deals with complex evaluation efficiency of the company Sanmina-SCI Czech Republic s.r.o. It analyses the company’s development from its foundation during the year 2012 and conducts strategic analysis of the company, including financial analysis and proposes measures to maintain, or increase the company’s performance. Individual proposals are based on economic evaluation.
23
Zehnal, Jindřich. « Analýza společnosti Lear Corporation Czech Republic, s.r.o. pomocí časových řad ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223792.
Texte intégralRésumé :
Master’s thesis is focused on the analysis of selected economic indicators of company using time series and regression analysis. In the theoretical part there are described problems of time series and economic indicators. In the practical part there are analyzed selected economic indicators. By using time series and regression analysis is predicted future development of company. On the basis of these analyzes advices for economic growth are set up. This thesis includes a software that calculate these time series of economic indicators and on the basis of their equalizing of the regression curve predict the future.
24
Pastuchová, Barbora. « Zostavenie finančného plánu a ocenenia spoločnosti Avaya Czech Republic, s.r.o ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75217.
Texte intégralRésumé :
The aim of this thesis is to determine market value of enterprise, Avaya Czech Republic 30.9.2009. Date of valuation is 30.9.2009. Avaya is part of a global concern that affects business operation. Value is sought due to the possible sale of the company. The awards are 2 methods used, DCF Equity and comparison method.Filling of the thesis is an analysis of the value of generators, build a financial plan and the actual valuation.
25
Hanzalová, Mirka. « Stanovení hodnoty podniku CRV Czech Republic, s.r.o ». Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359375.
Texte intégralRésumé :
An aim of this diploma thesis is to determine the value of CRV Czech Republic, Ltd. The document will serve to help to improve management's awareness of a management of the enterprise they lead. The thesis is divided into two parts, namely theoretical and practical. The theoretical part explains a valuation process, including a definition of valuation methods. The practical part then presents results of parts of evaluations conducted by a strategic analysis and a financial analysis. Next follows the analysis and prognosis of the value generators and a compilation of a financial plan. Finally, the valuation is done using discounted cash flow methods, an economic added value and capitalized net returns. The valuation method also uses an equity method. At the end, synthesis of results is made and the final value of the company is stated to 31 August 2016.
26
Holý, Pavel. « Stanovení hodnoty firmy Continental Teves Czech Republic, s. r. o ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15772.
Texte intégralRésumé :
There are many moments in a company life, where we need to find out the firm's value from different reasons. It is possible to proceed by several methods. Firstly, I deal in theory with the valuation procedure of the firm and with selected methods of firm valuation. I apply the depicted theoretical apparat in the next part of this thesis. I assess the value of the firm Continental Teves Czech Republic, Ltd on the date of 16th of December 2009 according to the methods of which application, based on completed situation and financial analyses, indicated to be the best one. The chosen method has to correspond to the aim of valuation. The aim of this thesis is valuation of the equity. The revenue method of discounted cash flow to the equity was chosen for this purpose. I also valuate the firm according to the method of book value so that I can decide whether the methods are appropriate or not. The result of my work is partly the factual valuation of the firm, partly the determination of advantages and disadvantages of the both methods and the appointment, which one to use in specific situation.
27
Hellström, Katerina. « Financial accounting quality in a European transition economy : the case of the Czech Republic ». Doctoral thesis, Handelshögskolan i Stockholm, Centrum för redovisningsbaserad finansiell analys och kostnadsintäktsanalys (BFAC), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-438.
Texte intégralRésumé :
This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. Countries with high quality accounting information have a comparative advantage in attracting financial capital. Transition economies - i.e. countries switching from centrally planned to market economies - are typically in need of capital. Therefore a new accounting regulation had to be developed that would satisfy the needs of new private investors. The quality of financial accounting information depends on accounting quality (an outcome of applied accounting principles) and disclosure quality (an outcome of the amount and characteristics of information provided in the financial statements). Accounting quality is measured as the value relevance of accounting numbers and certain attributes of earnings which promote the value relevance. Disclosure quality is measured in terms of mandatory disclosure requirements, actual disclosures of companies (i.e. the level of compliance with legislation) and additional information provided voluntarily by the companies. Sweden is used as a benchmark for well-developed market economy and the quality of financial accounting information in the Czech Republic is systematically compared to the quality of Swedish financial accounting information throughout the dissertation. The results show that both accounting and disclosure quality in the Czech Republic were inferior in the beginning of the transition period. Over time, the value relevance of accounting numbers has however improved. The change in the value relevance may be attributed in particular to improvements in disclosure quality. The key factors behind the development were improved accounting legislation and control mechanisms, accompanied by changes in the business climate including higher sophistication of both the producers and users of the financial information.Diss. Stockholm : Handelshögskolan, 2009
28
Podda, Pietro Andrea. « The Impact of Institutions on inward-FDI in the Czech Republic : an empirical investigation of the impact of the Czech institutional inefficiency in omparison with Western European average standards on FDI to the Czech Republic ». Thesis, Manchester Metropolitan University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.523122.
Texte intégral
29
Britton, Erin. « The right to education of Roma children in the Czech Republic, Hungary, Romania and Slovakia ». Thesis, University of Birmingham, 2014. http://etheses.bham.ac.uk//id/eprint/4817/.
Texte intégralRésumé :
The purpose of this thesis is to examine the educational disadvantage currently being suffered by Roma children in the Czech Republic, Hungary, Romania and Slovakia, and to identify the most appropriate human rights mechanism with which to remedy the situation. Education is vitally important for oppressed minorities such as the Roma since, without it, individuals will be unable to fully access the complete range of their fundamental rights and so will be unable to challenge the disadvantage and discrimination that they suffer. This thesis first submits, therefore, that the traditional liberal democratic model of governance as featured in contemporary Europe is insufficient to adequately address the needs of minorities. To address this insufficiency, states must recognise a version of multiculturalism that both embraces critical pluralism and is compatible with liberal theory. Secondly, this thesis suggests that the individualistic focus of rights protection should be enhanced through an increased recognition of children’s rights so that the individual child is firmly entrenched as an autonomous rights holder. The type of education system that would exist in such a rights environment should serve to develop the autonomy and competence of individual children but also to facilitate their security within their own culture. This type of multicultural education can only be achieved if the various international instruments concerning the right to education can be required to place a more onerous burden on states parties when it comes to minority accommodation. At a domestic level, this thesis suggests that the most appropriate means by which to accommodate the Roma within the national education systems of the four countries would be through a culturally sensitive mainstreaming approach adapted from that used in England.
30
Jelínková, Markéta. « Measuring Impacts of Corporate Social Responsibility - Case Study on Financial Literacy in the Czech Republic ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125065.
Texte intégralRésumé :
This thesis aims to ascertain which method is the most appropriate to measure impacts of Corporate Social Responsibility and also specifically Corporate Community Investments as a part of Corporate Social Responsibility. Various methods were used in the Master's Thesis, such as analysis, comparison, several personal as well as phone interviews or questionnaire. Section 1 provides overview of Corporate Social Responsibility from various perspectives. Sections 2 and 3 focus on measuring impacts of Corporate Social Responsibility and particular measurement methods. Section 4 provides a comparison of existing methods. In section 5, Case Study on projects of ČSOB regarding Financial Literacy in the Czech Republic is being solved, including analysis of Financial Literacy in terms of "Need" and "Supply" as well as the application of measurement methods. As of the results, Global Reporting Initiative proved to be the most appropriate method to be used for Corporate Social Responsibility/sustainability measurement in general while London Benchmarking Group methodology is the most suitable within Corporate Community Investment. However, both methods should be supplemented when being applied as they are not exhaustive.
31
Janda, Jakub. « Tvorba komunikační kampaně v době finanční krize na příkladu spol. Vodafone Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75732.
Texte intégralRésumé :
The subject of this thesis is to provide theoretical and knowledge basis needed for creation of communication campaign and to analyze preparation of specific communication campaign created by Vodafone Czech Republic a.s. in a time of financial crisis together with analysis of market environment and company's position at that time. The thesis depicts in detail subsequent steps of campaign preparation, from goals definition, choice of right benefits to execution of the campaign. It also evaluates the impacts of the campaign on the position of the company from the market and customer perspective.
32
Čižmáriková, Jitka. « Finanční analýza společnosti T-Mobile Czech Republic a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10370.
Texte intégralRésumé :
The purpose of this diploma theses is to demonstrate the comprehensive view on the "financial health" of T-Mobile Czech Republic a.s. through the financial analysis process between year 2003 and 2007 from the position of the external user. The theoretic part of this theses is focused on the brief history, definition and principle of the financial analysis, then on users of the financial analysis and information sources for its realization including the pointing out the limitation of predicative abilities of the accounting data. Understanding of the traditional but also new methods, which are applied within the financial analysis (including the methods of intercompany comparison), is another part of the theoretic definition of the financial analysis. The practical part of the theses deals with the characteristics of T-Mobile company and with processing of the strategic analysis, which put us closer to the outside and inside surroundings of the analysed firm. It is followed by processing of the financial analysis of T-Mobile company (including comparison with its competitors), comments and evaluation of findings and results (including their comparison, where it is possible, with standard (recommended) values or with the "branch average values") and by pointing out strenghts and weaknesses of operations of the analysed company.
33
Mein, Vivienne. « Cultural and environmental influences on the financial accounting system : a case study of the Czech Republic ». Thesis, University of Aberdeen, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336594.
Texte intégralRésumé :
Accounting change occurred in the Czech Republic as a result of the political revolution in 1989 which heralded the resurrection of democracy and the re-establishment of a market economy. The Czech Republic is gradually rebuilding the framework within which companies are able to compete efficiently. These events present an ideal opportunity to examine the process of development of an accounting system using theories of international accounting. The aim of this study is threefold: (1) to assess whether international accounting literature is able to predict the accounting system of the Czech Republic using theories of environmental influence, (2) to operationalise Gray's (1988) theory of cultural influence in the development of the Czech Republic's accounting system, and (3) to critically review the present accounting system in the Czech Republic in order to establish if the accounting system has developed independently of the environment in which it exists. The research design combines qualitative (interviews) and quantitative (questionnaire survey) methodologies within a case study of the current financial accounting system in the Czech Republic. The findings indicate that theories of cultural and environmental influence are capable of predicting the broad structures of the Czech Republic's financial accounting system based on an historical knowledge of the country's political economy. Further, the surveyed position of the Czech Republic on Hofstede's (1980) four dimensional model of cultural values and the transposition of these into accounting values (Gray, 1988) have supported the theory of cultural influence.
34
Supová, Aneta. « Analysis of Health Related Financial Flows and Patient Satisfaction with Private Health Care in the Czech Republic ». Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264285.
Texte intégralRésumé :
This Master Thesis focuses on the structure of health related financial flows and patient satisfaction with privately owned hospitals in the Czech Republic. The main aim was to provide a general overview of health care system in the Czech Republic, to describe how the health care system is financed, and to find out if patients hospitalized in privately owned hospitals are more satisfied with the care provided in this type of hospitals. Having analyzed the major statistical reports from the WHO, EU, and the Institution of Health Information and Statistics of the Czech Republic, the theoretical part provided a comprehensive summary of health care, health financial flows, and pricing of health treatments. The practical part, on the other hand, shows distribution of health costs among differently aged people in the form of contribution/expenditure ratio. Finally, the results of the questionnaires conducted among patients in privately owned hospitals enabled to conclude that patients in the Czech Republic are still not fully aware of the difference between privately and publically owned hospitals.
35
Linhartová, Aneta. « Celní deklarace a exportní přepravy do Ruska v rámci společnosti DAMCO Czech Republic s.r.o ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113179.
Texte intégralRésumé :
The aim of this thesis is to clarify the issues of customs declaration on the specific example within the company Damco Czech Republic s.r.o. in Jaromer in the Eastern Bohemia. An export to Russian federation by international truck transport was chosen as an example, which means transport from Jaromer to Moscow. The conclusion of the thesis summarizes the most signifiant pieces of information about the current state of customs issues in the Czech Republic but also within the European Union. Also it contains my opinions on the process of customs declaration and work of customs officer in the Damco CR s.r.o.
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Horáková, Miriam. « The economic analysis of the company O-I Sales and Distribution Czech Republic, Ltd ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11060.
Texte intégralRésumé :
The objective of the diploma paper is to outline the economic situation of the company O-I Sales and Distribution Czech Republic, Ltd. The initial effort was to lay down the economic theory. This section describes the methodics that are applied in the practical part of the diploma paper. The practical part is concentrated on four thematic sections: describtion of the company, financial analysis of the company, calculation of bankruptcy indicators, concretely the ratio ZETA from Prof. Altman and the index IN95 and the implementation of creditworthy indicators, namely the model of the vitality from Harry Pollak and the system Balanced Scorecard. Some deficiencies, solution and measures are than refered on the basis of this analysis. The confrontation of the applied methodologies is made at the close of the diploma paper.
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Cvik, Pavol. « Využití účetních dat ve finanční analýze ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76259.
Texte intégralRésumé :
This paper is about usage of accounting information in financial analysis. In the first part financial statements under Czech Accounting Standards and under International Financial Reporting Standards are described. The most important differences are discussed. In the second part methods of financial analysis are explained. In the third part practical financial analyses are done for the companies Vodafone Czech Republic, a.s. (reports under CAS) and Telefónica O2 Czech Republic, a.s. (reports under IFRS). Main differences in financial analysis which rise from different accounting standards are discussed.
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Roudnická, Markéta. « Finanční analýza společnosti United Parcel Service Czech Republic, s. r. o. a srovnání s konkurenty ». Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-261737.
Texte intégralRésumé :
This thesis is focused on the financial analysis of United Parcel Service Czech Republic, s. r. o. during the period from 2010 to 2014 and the subsequent comparison of its results with selected comparable companies. The thesis is divided into two parts. In the theoretical part the methods of the financial analysis are defined and the optimal values of each financial indicator are determined. In the second part the company is introduced and the specific values of the described indicators are calculated as well as there is an intercompany comparison realized. The conclusion of this thesis is dedicated to an accurate description of the current situation of the company in the context of both optimal values and values which are usually achieved by comparable companies.
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Procházková, Alena. « The Public-Private Partnership in the infrastructure of the Netherlands and the Czech Republic ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-82041.
Texte intégralRésumé :
In the Czech Republic, half of the infrastructure network is still missing. Moreover, in the past, Dutch and Czech road infrastructure projects have been delivered over-budget and rarely on schedule. Despite a weak fiscal position in the Czech Republic there is still a need for infrastructure investments. Solution for mentioned issues can become the realization of the Public-Private Partnership (PPP) projects. The features (for instance the payment mechanism) of Public-Private Partnership (PPP) projects not only make these investments possible but also solve other problems mentioned. Both the Netherlands (NL) and the Czech Republic (CR) have already established an environment enabling PPP implementation (e.g. established PPP Units, methodologies, dealing with legislation); But despite many PPP projects being carried out on the municipality level, there is not even one PPP project being implemented on the national level in the CR. This is in contrast to the NL, where there is already a developed PPP market, and there is investment in several new national projects every year. How can the CR improve its PPP implementation policy? The answer to this question provides the final recommendations based on the Dutch PPP practice within this Master's thesis. Learning from mistakes of the other countries, in this case it is the Netherlands, may provide for higher effectiveness in the PPP implementation and in the faster adaptation or improvement of the current partnerships. To elaborate the thesis it has been used interviews, questionnaire and several primary and secondary sources, that have been available in czech, dutch and english languages. The main contributors to the development of this thesis have been the experts from the Dutch PPP Unit at Ministry of Infrastructure and Environment and the experts from the UNECE, who commented on the results and enabled application of the UN National PPP Readiness Self-Assessment tool to enhance the quality of the thesis. Other contributors are experts from PPP Centre at Ministry of Finance of the Czech Republic, PPP Association, Czech Ministry of Transport and Ministry of Finance. The tools, recommendations, as well as the PPP maturity Pyramid occurring within the Master's thesis can be applied not only for the further development of the PPP implementation in the Czech Republic, but also in other Eastern European countries. General recommendations arose by comparing practices of both the CR and the NL with respect to the UNECE's criteria. The all recommendations have been shown for clarity in terms of political, practical and procurement level. This comparison has practically enabled to point out the strengths and weaknesses of PPP projects in the CR and NL. Dutch experience has served as a source of considerable information that can make the practical implementation of Czech PPP projects much easier. As a part of the final conclusions of the thesis can be considered a PPP Maturity Pyramid, which schematically describes the current position of both countries due to the successful use of PPP projects. Basically, both countries have already passed "Bad" experience with PPP projects, have produced suitable environment and conditions for their use, but the next step is very important for the successful implementation of PPP projects in the CR. Based on the political support (considered as an essential factor), it is necessary to learn from the past mistakes and start with the practical realization of simple projects (from the beginning) that can be the basis for a standardization and a practical application of PPP projects in the future.
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Kratochvílová, Tereza. « Financial and economic results of public budgets in the light of political cycles in the Czech Republic between years 1993 and 2010 ». Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113430.
Texte intégralRésumé :
The aim of the thesis is to evaluate financial and economic results of public budgets in the Czech Republic. The analysis concerns all governments between years 1993 and 2010 and shows possible connections with the political-business cycle. Origins of public budgets deficits are investigated in order to classify cyclical and structural deficit. These are established on the basis of political measures and the economic cycle analysis. First part of the thesis is based on the theory of Public finance, Public choice and Political-business cycle. Second part focuses on the analysis of economic cycles within the context of each election period and political decisions. Finally the thesis summarizes results of investigation at the said period and the influence of the economic policy of every government on results of public budgets. The economic cycle analysis demonstrate that between years 1993 and 2010 deficits of public budgets are predominantly structural.
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Žďárský, David. « Finanční analýza Unicredit Bank, a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360530.
Texte intégralRésumé :
The diploma thesis aims on financial analysis of the company UniCredit Bank, Inc. in period of year 2012 to 2015 focusing mainly on comparison of its finacial results with previously selected groups of banks. Firstly, the principle of financial analysis and its purpose is stated with particular financial indicators being described. Secondly, basic information about the UniCredit Bank Inc. are given combined with analysis of banking industry as a whole throughout the period. The third main part provides the individual financial analysis of UniCredit Bank Inc. that is compared with statistical data of banking industry and the group of big banks. The results are graphically processed with use of Spider chart for each year of the period. Lastly, the final overview of financial results of UniCredit Bank in context of chosen sectors´ data is summarized.
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Klimentová, Lenka. « Srovnání systému podpory vývozu v ČR a v Irské republice ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9337.
Texte intégralRésumé :
This diploma thesis compares the system of export support in the Czech Republic with the system of export support in Ireland. Both countries are characterized in the first two chapters from the economic view, especially from the view of international trade. The core of this thesis is devoted to the systems of support of export in each country with a view to the institutions, which help to exercise the support of export, and with a view to the instruments, that these institutions use to achieve their goals. The thesis contains the evaluation of efficiency of these systems of export support and mutual comparison of these systems.
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Vykydalová, Petra. « Hodnocení finanční situace podniku a návrhy na její zlepšení ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222107.
Texte intégralRésumé :
The thesis deals with assessing the financial health of Telefónica O2 Czech Republic, a.s. by using selected financial analysis tools. It is divided into four sections – evaluation of the current problems, theoretical background, analysis of problems of the current situation and their own proposals for solution. In evaluation of the current problems are formulated objectives to tackle the problem together with the basic characteristics of society. The theoretical part, containing the findings from the literature, clarifies and describes selected methods of financial analysis which are subsequently used in next part of the processing of financial analysis of Telefónica O2 Czech Republic, a.s. The result of the financial analysis is an assessment of the financial health of the company during the years 2005 – 2008 and proposals to solve problems arising from it.
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Němečková, Iveta. « Motivation and Retention of Employees in the Financial Sector ». Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-71757.
Texte intégralRésumé :
The dissertation thesis looks into motivation and retention of employees in the financial sector (banks and investment companies) of the Czech Republic. The first part of the dissertation thesis defines motivation and introduces theories of work motivation from the very beginning, through classic theories until contemporary theories of motivation and modern approaches towards it. Further, it explores employee motivation, motivational processes a factors influencing productivity of work. It also analyses intrinsic and extrinsic motivation and motivation of work behaviour, it introduces motivation programs as a part of motivational strategies. It the following part, the dissertation thesis introduces the subject of employee retention and sets reasons why retention of employees is necessary, what factors impact it and it also describes programs of retention. The second part of the dissertation thesis is dedicated to a comprehensive empiric research of work motivation and retention of employees in the financial sector, which has been executed in a form of survey attended by 119 respondents from various banks and investment companies active in the Czech Republic. The respondents were working in different working positions in their company's hierarchy. The survey was on top of that supported by discussions around round tables attended by 23 respondents. In this part of the dissertation thesis, there were set goals of the research and hypotheses, verification of which served to achievement of the goals. The first goal was to investigate presence of commonalities in employee motivation and retention in the financial sector, their identification and description of key components. The other goal was to make a comparison by the research identified key components of motivation and retention from the point of importance for the employees and compare what importance they had for the employees in the period before and during the global depression and predict their development in the period of recession. A partial goal of this thesis is its contribution to both scientific-pedagogic and business area. A goal for application in the business area is to introduce work motivation and retention subject to managers on all levels of management as a useful and necessary tool for management of people not only in financial enterprises but all subjects acting in the market economy. This dissertation thesis wishes to become inspiration and partial guidance for managers at all management levels in their daily personnel work and show what tools should be used by financial companies for employees motivation and retention not only now but also after the depression is over. There are also described research methods and research data processing methodology in this part. The third part of the dissertation thesis presents a detailed evaluation of research results. They are summarized to clearly arranged graphs and shown according to different viewpoints. Further, the dissertation thesis contains a summarized evaluation of results, hypotheses verification and recommendations for science and further research, very specific and detailed recommendations for business practice as well as for education of students in the field of employee motivation and retention at schools and universities. The entire dissertation thesis is inspiration for managers not only in the financial sector but anywhere, where it can assist as a guidance for managers at all levels of management in their daily work related to employee motivation and retention. There are summed up results of the set hypotheses and evaluated the goals at the end of the thesis.
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Kubrychtová, Romana. « Vývoj regulace finančního trhu a dohledu nad ním se zaměřením na Českou republiku ». Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4276.
Texte intégralRésumé :
This diploma thesis focuses on problems of regulation and supervision over financial market in Czech Republic. The first part of diploma thesis describes briefly the Czech financial market and its main characteristics. The following four chapters evaluate main steps in the development of supervision and also its key inadequacies. According to the main segments of financial market these chapters deal with four markets -- capital market, banking market, insurance market and market of co-operative credit bank. In connection with the actual world economy situation, I mention the actual U. S. mortgage crisis, which is behind the turbulences on financial markets. The last chapter is dwelling on the integration of supervision over the financial market. In the Czech Republic four options of the institutional arrangement of integrated supervision had been comming into question, which are also considered in my thesis. On the basis of predominant advantages, the variant of full integration into the central bank prevailed. One of the aims of my diploma thesis is to analyse, whether this integration of supervision is advantageous for the Czech Republic and whether it brings better results than the earlier sector arrangement of the supervision.
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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.
Texte intégralRésumé :
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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Lisack, Gaëlle. « Institutions nationales ou interculturelles ? Analyse de la programmation d'instituts culturels d'Europe centrale à Berlin et Paris à l'aube du 21ème siècle ». Thesis, Paris 4, 2013. http://www.theses.fr/2013PA040069.
Texte intégralRésumé :
À l'occasion de l'élargissement de l'Union européenne à dix pays en 2004, il s'est avéré nécessaire d'approfondir le dialogue interculturel entre les pays membres. Les instituts culturels nationaux à l’étranger font partie des structures étatiques susceptibles de porter ce dialogue. En effet, présentant la culture de leur pays à l’extérieur de leurs frontières, ces institutions se prêtent – et c’est là leur spécificité et l’une de leur raison d’être – à la rencontre et l’échange direct entre des représentants de différentes cultures. Cependant les critiques à l’encontre de ces institutions ne manquent pas à l’aube du vingt et unième siècle. La Pologne, la Slovaquie, la République tchèque et la Hongrie ont fait le choix, après la remise en cause du principe même d'une politique culturelle étrangère au début des années 1990, de conserver les instituts culturels qu’ils avaient dans les capitales française et allemande et, le cas échéant, d’en créer. Dans quelle mesure les instituts culturels polonais, slovaques, tchèques et hongrois à Paris et à Berlin s’attachent-ils, dans les années précédant et suivant l’entrée de leur pays dans l’Union européenne, à se positionner comme lieu de dialogue interculturel – ce qui leur permettrait de jour un rôle moteur dans le processus d'intégration européenne ? L’analyse repose sur une étude empirique jusqu’alors non existante des objectifs, de la mise en œuvre et de la réception par le public de la programmation de ces institutions entre 2000 et 2008. À partir des résultats, ce travail propose des pistes de réflexion sur l'orientation future de ces institutionsThe enlargement of the European Union to include an additional ten countries in 2004 required a deepening of the intercultural dialogue among member states. National cultural institutes abroad are part of the public structures able to carry up this dialogue. Presenting abroad the culture of their country, these institutions are indeed well suited – it is their specificity and essential purpose – for encounter and direct exchange between representatives of various cultures. Nonetheless, these institutions face many critics in the early 21st century. After questioning the principle of a foreign cultural policy itself in the early 1990’s, Poland, Slovakia, Czech Republic and Hungary have chosen to keep the cultural institutes they had in the French and German capitals and, if needed, to create some more. To what extent did Polish, Slovak, Czech and Hungarian cultural institutes in Paris and Berlin, position themselves as a place of intercultural dialogue in the years preceding and following the accession of these countries to the European Union, thus allowing them to be a driving force in the European integration process? The analysis relies on a previously unavailable empirical study of objectives, implementation and reception by the audience of the program of these institutions between 2000 and 2008. Building on the results, this work suggests lines of enquiry regarding the future orientation of these institutions
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Pěček, Jan. « Eliminace kurzového rizika pro exportně orientovaný podnik ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222353.
Texte intégralRésumé :
This thesis is focused on elimination of exchange rate risks as well as on possible ways how to ensure the risk, considering actuall situation in the Czech republic and expansive economical crisis in the year 2009. Mentioned is an overview of possible financial derivates and methods how to adapt them to export-oriented company. The work also includes an outline of a question how far the situation would be changed after launching euro.
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Kottová, Kristýna. « Výtvarné umění jako nástroj české kulturní diplomacie ». Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201961.
Texte intégralRésumé :
For centuries, art has played an important role as a tool of cultural diplomacy and even now represents an integral part of foreign cultural policy of different countries. Modern and contemporary fine art often reflects the current social and political issues, at both national and international levels. This thesis aims to prove that art, as a means of expression, has its place in international relations, in the context of cultural diplomacy. The intention of this thesis is to explore the many ways that fine art is applied as an instrument of cultural diplomacy and how the use of visual arts contributes to positive relations between nations and to the process of building a positive image of the state abroad. In the context of Czech cultural-diplomatic practice, the art and its employment is analysed on two levels - historical, that examines the use of art in the process of building the Czechoslovak state, and institutional, that introduces both state and private actors, who contribute greatly to the cultural diplomacy of the Czech Republic via the promotion of Czech fine arts. The final chapter focuses on the environment of New York as a world cultural and art center, and engages in representative Czech projects, activities, organizations and individuals who are successful advocates of Czech visual arts in the international context. The main contribution of this thesis is its aim to address an uncommonly debated topic - a specific area of artistic creation, its role and position in international relations and cultural diplomacy of the Czech Republic.
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Sclosa, Greta <1992>. « “Analysis of the European Non-Financial Information Disclosure conformity for the fiscal year 2016 with Directive 2014/95/EU guidelines.” Focus on the non-financial information disclosure of European companies, specifically European PIEs from : Czech Republic, Ireland, Italy, Lithuania, Luxembourg, Malta, Netherlands, Poland and Sweden ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11758.
Texte intégralRésumé :
Purpose – The objective of this dissertation is to understand the degree of conformity between the non-financial information disclosure of European PIEs, prior to the Directive 2014/95/EU, and the guidelines set by the Directive 2014/95/EU.
PIEs were randomly selected from the following European Union Member States: Czech Republic, Ireland, Italy, Lithuania, Luxembourg, Malta, Netherlands, Poland and Sweden.
Design – The design of this dissertation follows a simple waterfall approach.
First, it discusses the theoretical part, which will set the basic knowledge to understand the analytical part. Second, it presents the methodology used to create the random sample of PIEs that subsequently will be used to compose the database entities, which are examined in the third part.
Third, this last part is the longest one and it concretely exhibits how PIEs in different nations are conformed to Directive 2014/95/EU guidelines. To perform this analysis, this part unites the theoretical conclusion of the first part and the database constructed in the second part.
Findings – Findings in this dissertation are, for the majority, connected to the analytical section and will communicate which nations are the best and which are the worst aligned with Directive 2014/95/EU guidelines. PIEs’ non-financial information analysed referred to the 2016 fiscal year. This section points out that countries like: Sweden, Netherlands, Luxembourg and Czech Republic have the most complete 2016 NFI disclosure, while they condemn Malta and Poland.
Research limitations – Main challenges encountered during the research and elaboration of this dissertation were the different methodologies, tactics and focal points in the disclosure of non-financial information by PIEs from the same or from different Member States. These differences created a big challenge for the interpretation of the data obtained.
The next challenge resulted by the disclosure freedom granted by Directive 2014/95/EU guidelines. This gives scholars, on one hand, greater autonomy to interpret the conformity degree of non-financial information in the various disclosures. On the other hand, it leaves scholars a chance to incur in a lack of scientific observations methodology due to the non-homologation of the database components.
Value – The contribution brought forward by this dissertation is to convey attention to the Corporate Social Responsibility disclosure evolution till the fiscal year 2016. Furthermore, this analysis will allow other scholars to continue the study, extending it to the period after the Directive’s implementation. This will permit stakeholders to be informed and to create common standards during the CSR disclosure analysis for their corporate interests.