The aim of this thesis is a complete assessment of the financial situation of a company. Elementary methods of financial analysis are used to evaluate the current state. Proposals are presented in next part of the work. They are designed to improve the financial position of the company and then consolidate the whole economic situation.

This master´s work deals with the evaluation of the financial situation in the company DEAS ltd. and it´s results. Evalution of the financial situation was done with the indexes of financial analysis. Events of this master´s work are specified solutions for improve market position and their possible implementation into the company.

The master’s thesis analyses financial health of the company Veletrhy Brno, a. s. in the years 2005 to 2008 at the basis of selected methods of the financial analysis. It comprises proposal of possible of identified problem which should result in the improvement of financial situation of the company.

This master thesis deals with the analysis of current system of control and state of control in company PREMO Ltd. The SWOT analysis is processed in strategic planning, followed by Porter's Five Forces Model. To assess the economic situation there are selected indicators used of operational planning for the last 3 years, then evaluate the processes of Marketing and Sales and Altman Index and Du Pont Analysis. The result of controlling will be the implementation of the controller, defining his obligations and responsibilities. The second proposal is dealt with improving the internal processing of information using the reporting.

The aim of this diploma thesis is to assess the financial situation of the company James Lakeland Ltd. between the years 2010 and 2015 based on the selected methods of financial and strategic analysis. The results of financial analysis are compared with recommended values, as well as with the results of two competing companies. The thesis also formulates appropriate proposals to solve the problematic areas.

Bankruptcies have been a sensitive topic all around the world for over 50 years. From their research, the authors have found that only a few bankruptcy studies have been conducted in Sweden and even less on the topic of bankruptcy prediction models. This thesis investigates the performance of the Altman, Ohlson and Zmijewski bankruptcy prediction models. This research investigates all Swedish companies during the years 2017 and 2018.  This study has the intention to shed light on some of the most famous bankruptcy prediction models. It is interesting to explore the predictive abilities and usability of those three models in Sweden. The second purpose of this study is to create two models from the most significant variable out of the three models studied and to test its prediction power with the aim to create two models designed for Swedish companies.  We identified a research gap in terms of Sweden, where bankruptcy prediction models have been rather unexplored and especially with those three models. Furthermore, we have identified a second research gap regarding the time period of the research. Only a few studies have been conducted on the topic of bankruptcy prediction models post the financial crisis of 2007/08.  We have conducted a quantitative study in order to achieve the purpose of the study. The data used was secondary data gathered from the Serrano database. This research followed an abductive approach with a positive paradigm. This research has studied all active Swedish companies between the years 2017 and 2018. Finally, this contributed to the current field of knowledge on the topic through the analysis of the results of the models on Swedish companies, using the liquidity theory, solvency and insolvency theory, the pecking order theory, the profitability theory, the cash flow theory, and the contagion effect. The results aligned with the liquidity theory, the solvency and insolvency theory and the profitability theory. Moreover, from this research we have found that the Altman model has the lowest performance out of the three models, followed by the Ohlson model that shows some mixed results depending on the statistical analysis. Lastly, the Zmijewski model has the best performance out of the three models. Regarding the performance and the prediction power of the two new models were significantly higher than the three models studied.

Från 1900-talets början har banker och låneinstitut använt nyckeltal som hjälpmedel vid bedömning och kvantifiering av kreditrisk. För dagens investerare är den ekonomiska miljön mer komplicerad än för bara 40 år sedan då teknologin och datoriseringen öppnade upp världens marknader mot varandra. Bedömning av kreditrisk idag kräver effektiv analys av kvantitativa data och modeller som med god träffsäkerhet kan förutse risker. Under 1900-talets andra hälft skedde en snabb utveckling av de verktyg som används för konkursprediktion, från enkla univariata modeller till komplexa data mining-modeller med tusentals observationer. Denna studie undersöker om det är möjligt att prediktera att svenska företag kommer att gå i konkurs och vilka variabler som innehåller relevant information för detta. Metoderna som används är diskriminantanalys, logistisk regression och överlevnadsanalys på 50 aktiva och 50 företag försatta i konkurs. Resultaten visar på en träffsäkerhet mellan 67,5 % och 75 % beroende på vald statistisk metod. Oavsett vald statistisk metod är det möjligt att klassificera företag som konkursmässiga två år innan konkursens inträffande med hjälp av finansiella nyckeltal av typerna lönsamhetsmått och solvensmått. Samhällskostnader reduceras av bättre konkursprediktion med hjälp av finansiella nyckeltal vilka bidrar till ökad förmåga för företag att tillämpa ekonomistyrning med relevanta nyckeltal i form av lager, balanserad vinst, nettoresultat och rörelseresultat. / From the early 1900s, banks and lending institutions have used financial ratios as an aid in the assessment and quantification of credit risk. For today's investors the economic environment is far more complicated than 40 years ago when the technology and computerization opened up the world's markets. Credit risk assessment today requires effective analysis of quantitative data and models that can predict risks with good accuracy. During the second half of the 20th century there was a rapid development of the tools used for bankruptcy prediction. We moved from simple univariate models to complex data mining models with thousands of observations. This study investigates if it’s possible to predict bankruptcy in Swedish limited companies and which variables contain information relevant for this cause. The methods used in the study are discriminant analysis, logistic regression and survival analysis on 50 active and 50 failed companies. The results indicate accuracy between 67.5 % and 75 % depending on the choice of statistical method. Regardless of the selected statistical method used, it’s possible to classify companies as bankrupt two years before the bankruptcy occurs using financial ratios which measures profitability and solvency. Societal costs are reduced by better bankruptcy prediction using financial ratios which contribute to increasing the ability of companies to apply financial management with relevant key ratios in the form of stock , retained earnings , net income and operating income.

The evaluation of shoulder abduction and flexion strength is important in the rehabilitation after rotator cuff tear. The purpose of this work is to assess the intra and inter-rater reliability of measurement data from an isokinetic dynamometer used to evaluate shoulder abduction and flexion strength, with the aim to identify sources of measurement errors and suggest improvements. The measurement data was collected by a research group at Karolinska Institute and contained load and torque data from thirteen healthy subjects in the ages of 25 to 87 years. The measurements were carried out on two occasions, one week apart. Systematic differences between occasions are analyzed using the Shapiro Wilk test, the paired t-test, and Wilcoxon signed rank test. The agreement of the measurements is analyzed quantitatively using the coefficient of variation and the Bland Altman plot, and quantitively, using the intraclass correlation coefficient. A significant systematic difference in shoulder abduction and flexion load measurements was found, and the recommendation to prevent this is that components should be calibrated in a standardized way. The measurements showed varying reliability within and between measurement occasions and that after familiarization with the isokinetic dynamometer, repeatability improved. The findings indicate a need of a standardized protocol for patient education and placement. Measurements from the position sensor contributed to more random torque values. To improve the repeatability in measurements from the position sensor, axis of rotation should be kept aligned. An increasing variability in measurements with increasing load and torque was found. The recommendation is to use a preload for patients using more force in the movement, to make sure a preset speed is not exceeded, which contributes to more reliable measurements. / Utvärderingen av axelabduktion och flexionsstyrka är viktig i rehabiliteringen efter skada i axelleden. Syftet med det här arbetet är att bedöma intra- och interbedömartillförlitligheten hos mätdata från en isokinetisk dynamometer som används för att utvärdera axelabduktion och flexionsstyrka, med syftet att identifiera källor till mätfel och föreslå förbättringar. Mätdatat samlades in av en forskargrupp vid Karolinska Institutet och innehöll belastnings- och vridmomentdata från tretton friska försökspersoner i åldrarna 25 till 87 år. Mätningarna utfördes vid två tillfällen med en veckas mellanrum. Systematiska skillnader mellan tillfällena analyseras med Shapiro Wilk-testet, det parade t-testet och Wilcoxon signed rank test. Mätningarnas överensstämmelse analyseras kvantitativt med hjälp av variationskoefficienten och Bland Altman-diagrammet, samt kvalitativt med hjälp av intraklasskorrelationskoefficienten. En signifikant systematisk skillnad i axelabduktion och flexionsbelastningsmätningar hittades, och rekommendationen för att förhindra detta är att komponenter bör kalibreras på ett standardiserat sätt. Mätningarna visade på en varierande tillförlitlighet inom och mellan mättillfällen och att efter bekantskap med den isokinetiska dynamometern, förbättrades repeterbarheten. Slutsatserna indikerar ett behov av ett standardiserat protokoll för patientutbildning och placering. Mätningar från positionssensorn bidrog till mer slumpmässiga vridmomentvärden. För att förbättra repeterbarheten i mätningar från positionssensorn bör rotationsaxeln hållas i linje. En ökande variation mellan mättillfällen med ökande belastning och vridmoment hittades. Rekommendationen är att använda en förspänning för patienter som använder mer kraft i rörelsen, för att säkerställa att en förinställd hastighet inte överskrids, vilket bidrar till mer tillförlitliga mätningar.

Autosomal dominant polycystic disease (ADPKD) is the most common hereditary renal disease and is characterized by renal cyst growth and enlargement. Hypertension occurs early when renal function is normal and is characterized by decreased renal blood flow. Accordingly, the measurement of blood flow in the renal arteries can be a valuable tool in evaluating disease progression. In studies performed in conjunction with this work, blood flow was measured through the renal arteries using magnetic resonance imaging (MRI). In order to validate these in vivo measurements, a vascular phantom was created using polyvinyl alcohol (PVA) and also scanned using MRI under controlled steady flow conditions. Ranges of vessel diameters and flow velocities were used to simulate actual flow in a normal and diseased population of adults and children. With the vessel diameters studied in this experiment, minimization of field of view and an increase in spatial resolution is important in obtaining accurate data. However, a significant difference does not exist between the results when using the 160 or 200 mm FOV. An increase in the number of phase encodings provides improved results, although an increase in image acquisition time is observed. Velocity-encoding in all three orthogonal directions does not improve image data. This method of using MRI to measure flow through a vessel is shown to be both accurate and reproducible, and the protocol providing the most correct results is prescribed. Breath-hold phase-velocity encoded MRI proves to be an accurate and reproducible technique in capturing flow and has the potential to be used for the purpose of observing hemodynamic changes in the renal arteries with the progression of ADPKD.

The Purpose of this thesis is to briefly describe the company but also the whole branch of soft drinks production. The Dissertation investigate financial structure and analyzes the company through particular instruments of financial analysis such as absolute and ratio indexes, Du Pont decomposition, Altman index, Model IN and Economic value added. Also comparison with the biggest and most dangerous competitors on the market is the other essential part. Output of this thesis presents the evaluation of the financial health and condition of the company, its market position and last but not least some little recommendations, if needed.