The aim of this work was to bring the basics and goals of the financial management of liquidity and an assessment of liquidity of the specific company. The main company working is Operation of hotel Slunečná louka. For analysis were used data from financial statements of the monitored enterprise.Evalution of liquidity was carried throuth liquidity indicators, ratios, diferential indicators. It was assembled annual financial plan for next year.

Background: Unawareness of most students about how to save and increase their money and changes in global economic conditions create new opportunities and challenges in international business and investment field. Lack of interest from investment companies, banks, funds, estate sellers and rialtos to this interesting and growing group of people, where even bringing up future clients in this young adults can play a big role in future success of the company. Behavior of students and young people is poorly researched, though they often dispose large sums of their own and their parent’s money. Purpose: understand specifics of Russian and Swedish customers, clarify whether they are planning their finance or not, how are they included into rational income allocation process. Find out how illiteracy in financial sphere between exploring group of people affects the behavior of Swedish and Russian citizens towards planning and what are the main differences between this groups. Method: Content analysis Results and contribution: This thesis extends the higher educational literature in the field of personal finance planning by making a contribution to enrichment of knowledge and identification of the main trends in the behavior of young people. The differences between Russians and Swedes will help state governments to make their society more educated and rationale in choosing ways to invest and disburse money and companies from investing field to attract more clients and gain revenue. The new openings can provide a framework for further research.

[pt] O estudo de finanças comportamentais é relativamente recente, em especial no Brasil. Considerando o aumento da participação das mulheres no mercado de trabalho e do seu nível educacional, o presente estudo está replicando uma pesquisa norte americana que busca avaliar as diferenças à tolerância a risco entre cônjuges. O presente estudo será desenvolvido em três etapas: 1) Reprodução da análise efetuada pelos autores (Gilliam, Goetz e Hampton, 2008) onde os procedimentos estatísticos adotados serão igualmente reproduzidos. A amostra piloto deste estudo foi constituída de 78 casais. Nesta avaliação foi utilizada uma escala de risco que variará de 1 a 4, onde 4 significará tolerância ao risco máximo e 1 nenhuma tolerância a risco. 2) Análise do resultado encontrado na pesquisa piloto realizando-se toda uma comparação entre risco assumido e as variáveis demográficas e econômicas consideradas no estudo. A diferença desta etapa para a anterior e que nesta parte consideraremos o limite de significância estatística da amostra colhida. 3) Finalmente será realizada uma crítica estatística a todo o procedimento adotado. O objetivo aqui é permitir que no futuro o estudo possa ser reproduzido de forma estritamente técnico cientifico. Concluímos que a amostra apresenta (a) que os maridos possuem maior tolerância a risco que suas esposas e (b) que quanto maior o nível educacional maior a tolerância a risco. Entendemos que o tema deve ser aprofundado sendo de grande valia, em especial, para assessores financeiros e instituições financeiras, para avaliar a tolerância a risco entre cônjuges e melhor orientá-los na adequação de seus investimentos ao seu perfil de risco. / [en] The study of behavioral finance is relatively recent, particularly in Brazil. Considering the increased participation of women in the labor market and rising education levels, this study replicates North American research and seeks to evaluate the differences in risk tolerance between spouses. This study was developed in three steps: 1) Replication of the analysis and statistical procedures of Gilliam, Goetz and Hampton (2008). Our pilot study sample consisted of 78 couples. In this evaluation we employed a risk scale that varied from 1 to 4, 4 being maximum risk tolerance and 1 zero risk tolerance. 2) Analyses in the pilot study resulted from performing a comparison of all risk behaviors and the demographic and economic variables. The difference between the previous step and this one is that here we considered the limit of statistical significance in the sample. 3) Finally we applied a critical statistic to all procedures. The objective was to ensure that future studies can be reproduced in a strictly critical statistic. We concluded that (a) husbands had a higher risk tolerance than their wives, and (b) higher educational level increased risk tolerance. We believe the matter should be investigated as it is of great value, particularly for financial advisors and institutions in order to assess risk tolerance between spouses and better guide them in adjusting their investment risk profiles.

With the increasing demand for financial planners, financial planning organisations need to understand the factors influencing organisational commitment in order to achieve a committed and loyal workforce. The purpose of this study was therefore two-fold. Firstly, the study intended to contribute to the more effective functioning of financial planning organisations through the successful retention of valuable human resources, and secondly, to expand the current body of knowledge on financial planning organisations in South Africa and abroad. Considering the purpose of this study, its primary objective was to investigate the influence of selected organisational-related factors on the Affective, Normative and Continuance commitment of financial planners currently employed in the financial planning industry in South Africa. Based on an extensive review of business management, industrial psychology, as well as human resource management literature and research (focusing on the vast amount of secondary sources available on organisational commitment), a hypothesised model illustrating the relationships between selected organisational-related factors and the three dimensions of organisational commitment was proposed. Twelve independent variables were hypothesised to influence the three dependent variables, namely the Affective, Normative and Continuance commitment of financial planners. The twelve independent variables included: Compensation, Distributive justice, Job autonomy, Job security, Organisational communication, Organisational support, Physical working conditions, Promotional opportunities, Psychological contract fulfilment, Training and development, Transformational leadership and Trust. In addition, nine demographic variables (Gender, Race, Age, Organisational tenure, Qualification, CFP status, Tied agent status, Salary structure and Organisational type) were identified. All of the dependent and independent variables in this study were clearly defined and operationalised using items from previously validated measuring instruments, in addition to several self-generated items based on secondary sources. Questionnaires were made available to potential respondents through the use of convenience snowball sampling. A total of 231 useable questionnaires were returned which were then analysed statistically. As a result of an exploratory factor analysis (EFA), the original operationalisations, hypothesised model, as well as the hypotheses were revised. Additionally, a new, combined factor emerged, namely Job security and promotional opportunities. The proposed model of factors was subsequently empirically tested by means of structural equation modelling (SEM). In order to carry out the statistical analysis, three submodels were created. The hypothesised model was revised and the redefined hypothesised relationships were given in path diagrams for each of the three submodels. The influence of the various demographic variables on Affective, Normative and Continuance commitment were assessed by means of an Analysis of Variance (ANOVA) and t-tests. A number of organisational-related factors were identified as influencing the dependent variables of this study, namely: Compensation, Organisational support, Distributive justice, Job security and promotional opportunities, as well as Training and development. In particular, Compensation and Organisational support were found to influence Affective commitment, while Distributive justice, Job security and promotional opportunities as well as Training and development were found to influence Normative commitment. Additionally, Organisational support and Job security and promotional opportunities were found to influence Continuance commitment. By investigating selected organisational-related factors influencing the three dimensions of organisational commitment, the study was able to provide practical recommendations to organisations in order to increase the Affective, Normative and Continuance commitment of their financial planners.

The aim of the thesis is to determine the value of the company Okna Macek, s.r.o. Theoretic part of the work deals with techniques, methods, and tools of company evaluation. Practical part applies these methods to the company. In introduction there are mentioned basic information on the firm, organizational structure and product assortment. Then strategic analysis follows , which consists of analysis of development of macro-environment and micro-environment. Financial analysis rates of performance of the company by using methods of absolute, ratio and global indicators and interfirm comparison. Than the plan of generators of value is processed, i. e. incomes and outcomes, investments and working capital. On its base there are set planned financial statements, i. e. balance, income sheet and cash flow. In the final part the company is avaluated using two - phase discounted cash flow method in the version of FCFE. Discount rate is assumed with the aid of CAPM method and sectional INFA model. At the conclusion of the thesis there is the valuation statement.

The thesis deals with the private finance and financial planning as whole.The first part includes presentation of bank products.Analytical part deals with model examples of products portfolios.

The aim of the diploma thesis is to determine the market value of the company AGRI-M, spol. s r.o. on the date 1.1.2009. Theoretic part of the work attend to the methodological appliance of company evaluation. Practical part applies these methods to the company. In the introduction there is an introduction of the analysed company. Then the strategic analysis follows, which consists of analysis of development of macro-environment and micro-environment. Financial analysis rates of performance of the company by using methods of absolute, ratio and global indicators. On the basis of the prognosis of the progression of the incomes a plan of income statement and also a plan of balance-sheet is put-together. In the final part the company is avaluated using two - phase discounted cash flow method in the version of FCFF. At the conclusion of the thesis there is the valuation statement.

This thesis tries to explore the current situation on the Czech market in terms of options and opportunities for saving and investing for the small investor. It summarizes the basic methods and rules of investing and financial planning. Identifies and describes the investment instruments available on the Czech market.

Business plan should be a key document accompanying a start of any business or business project. However, it is very often omitted by entrepreneurs. The aim of the thesis is to write up a business plan for operation of sports and wellness center "eSko" in Rozmital pod Tremsinem and to evaluate its viability. The business plan was completed based on survey and knowledge of local environment. It consits of set goals, strategies, suggested services, description of the market, human resources plan, marketing plan, pricing strategy, financial plan, SWOT analysis and description of possible risks.

The graduation thesis is focused on personal and family finances, especially on financial planning. It describes main parts of financial planning -- living, insurance, investing money and making reserve for pension - and helps to find the best ways to reach our goals.