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Balanso informacijos formavimas ir analizė / Formation and analysis of balance-sheet informationBertašiutė, Eugenija 23 May 2005 (has links)
Research object – the formation of Lithuanian balance sheet and it’s analysis. Research subject – the balance sheet of Lithuanian enterprises. Research aim – to analyse Lithuanian and international laws, to establish the formation of balance-sheet information, to use it for analysis, and to project the balance sheet. Objectives: 1. To explore and describe the regulation of a balance sheet in Lithuania. 2. To describe the international requirements of a balance sheet. 3. To analyse the information of a balance sheet, according to the data of enterprises. 4. To offer a balance sheet project. Research methods – monograph method, statistical and logical analysis, the comparison method, inquiry. While studying international regulation of balance, Lithuanian and other countries authors science works and periodical literature about the structure and analysis of balance, it was analysed a structure of Lithuanian balances. Also it was analysed a balance information based on three concrete enterprises – “Stumbras”, “Anyksciu vynas” and “Alita”. Also according to the experience of the Lithuanian enterprises was given project of Lithuanian balance.
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Įmonės finansinės būklės ir rezultatų prognozavimas ir vertinimas / The Prognostication and Evaluation of the Financial Position and Results of a CompanyMartusevičiūtė-Sedleckienė, Rasa 25 May 2005 (has links)
The object of the research: the prognostication and evaluation of the financial position and results of a company. The purpose of the research: to prepare the system of prognostication and evaluation of the company��s financial position and financial results. The tasks of the research: 1)To determine the importance of financial position and financial results in the process of prognostication and evaluation of the company’s activities; 2)To prepare the system of prognostication of financial position and financial results; 3)To prepare the evaluation system of financial position and financial results; 4)To perform the practical application of the improved prognostication and evaluation methods of financial position and financial results. The methods of the research: in the process concerned with the above-mentioned tasks, presupposing the purpose of the research, there will be applied analysis and synthesis (also logical analysis and synthesis) of science literature, questioning, forecasting and modelling, comparative, descriptive and graphic methods. When the analysis of literature, concerned with the prognostication and evaluation of company’s activities will be done and systemized, the system of company’s financial position and financial results will be performed and the practical application of it will be made.
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Problematika využití kulturněhistorických památek pro cestovní ruch / The Problem of Utilization of the Cultural Historical Sights in TourismFALTUSOVÁ, Jana January 2011 (has links)
In my thesis, the issue of utilization of cultural and historical sights in tourism was executed by means of SWOT analysis. Based on the data entry form, the analysis of strengths and weaknessses of selected cultural and historical sights in the South Bohemia Region was drawn up. The output of the analysis of external environment was applied to the analysis of opportunities and threats for Kvítkův Dvůr, another place of interest. The thesis presents proposals for the utilization of the Kvítkův Dvůr premises, moreover, it also deals with the calculation of economic impacts of a few suggested measures including quantitative documentation.
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[en] ESSAYS ON CURRENCY MISMATCHES, HEDGE AND PERFORMANCE OF BRAZILIAN FIRMS IN CURRENCY CRISES / [pt] ENSAIOS SOBRE DESCASAMENTOS CAMBIAIS, HEDGE E DESEMPENHO DAS EMPRESAS BRASILEIRAS EM CRISES CAMBIAISMARCIO MAGALHAES JANOT 23 March 2007 (has links)
[pt] Esta tese de doutorado consiste de três ensaios
relacionados ao gerenciamento de risco cambial e ao
desempenho das empresas brasileiras em períodos de crises
cambiais. O primeiro ensaio testa se as perdas patrimoniais
implicadas pelas depreciações cambiais reduzem o
investimento das empresas. Encontramos que, entre 2001 e
2003, empresas com elevados descasamentos cambiais na
véspera da crise reduziram seus investimentos em 8,1 pontos
percentuais, comparativamente às demais empresas de capital
aberto. Mostramos, também, que a depreciação cambial
aumentou a competitividade das empresas exportadoras, mas,
ainda assim, implicou perda de 12,5 pontos percentuais no
investimento das exportadoras com descasamentos cambiais,
relativamente às demais exportadoras. Essas quedas
estimadas de investimento são economicamente muito
relevantes, corroborando a importância dos efeitos
patrimoniais negativos das depreciações cambiais. O segundo
ensaio investiga se a listagem de ações nos Estados Unidos
através de ADRs disciplina as decisões corporativas.
Mostramos que as emissões de ADRs induzem uma gestão de
risco cambial mais eficiente: em antecipação à crise
cambial brasileira de 1999, em média, as empresas com ADRs
reduziram em 6,4 pontos percentuais a proporção de
descasamento cambial sobre ativos, relativamente às
empresas sem ADRs. Resultados adicionais conectam esse forte
ajuste à pressão de arbitradores internacionais.
Finalmente, o terceiro ensaio testa se as garantias
governamentais de que não haverá uma desvalorização
significativa do câmbio, implícitas nos regimes de câmbio
administrado, estimulam um endividamento excessivo em moeda
estrangeira. Dados de empresas brasileiras, antes e depois
do fim do regime de câmbio administrado em 1999, sugerem
que tais garantias não são relevantes para a decisão de
endividamento em moeda estrangeira. / [en] This thesis consists of three essays that relate the
currency risk management with the performance of Brazilian
firms in currency crises. The first essay tests if
the exchange-rate balance sheet effects of the currency
depreciation reduce the companies´ investments. We find
that, between 2001 and 2003, firms that shortly before the
crisis had large currency mismatches decreased their
investment rates by 8.1 percentual points, relatively to
other public firms. Moreover, we show that the currency
depreciation implied large competitive gains for the
exporters, and yet the investment of exporters with large
currency mismatches fell by 12.5 percentual points,
relatively to other exporters. The estimated falls in
investment are economically very relevant, thereby
corroborating the relevance of negative exchange-rate
balance sheet effects of currency depreciation. The second
essay investigate if the cross-listing in the U.S., mainly
through ADRs, discipline corporate decisions. Using data on
the Brazilian currency crisis of 1999, we show that firms
with ADRs manage their currency risk more effectively.
Anticipating the crisis, ADR firms reduced the average
ratio of their currency mismatches over assets by 6.4
percentage points, relatively to other public firms.
Additional results link this stronger adjustment to the
pressure of international arbitrageurs. Finally, the third
essay tests if the government guaranties that there won´t
be a large devaluation of the exchange rate, implicitly in
a fixed exchange-rate regime, bias corporate borrowing
towards foreign currency. Data on Brazilian firms, before
and after the end of the fixed exchange rate regime in
1999, suggest that the implicit guarantees do not have a
relevant impact on firms´ incentives to issue foreign debt.
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Rejstříkování zákonných údajů ročních závěrek firem / Business Register of Financial Statements of CompaniesKALÍŠKOVÁ, Anna January 2016 (has links)
My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.
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Přeměny podnikatelských subjektů podle nové legislativy / Business Combinations and Transformations in Accordance with New LegislationFRAŇKOVÁ, Kateřina January 2017 (has links)
Issues of the business combinations and transformations are very extensive and include legal, tax and accounting aspects. Legislation of the business combinations and transformations is subject of several laws and for complete and correct use, you need to put together all of them. This master thesis can be used as a methodical manual for business combinations and transformations.
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Vypovídací schopnost finanční výkazů sestavených v souladu s Mezinárodními standardy účetního výkaznictví (IFRS) a Všeobecně uznávaná,o účetními principy (US GAAP) / Explanatory power of financial statements prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (US GAAP)JAROŠOVÁ, Lenka January 2018 (has links)
The title of this thesis is: Explanatory Power of Financial Statements Prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Ac-cepted Accounting Principles (US GAAP). This thesis compares the differences between Czech accounting legislation, International Financial Reporting Standards, and Generally Accepted Accounting Principles (US GAAP), regarding financial state-ments. The work is divided into a theoretical and practical part. The theoretical part of the work mainly describes the requirements for individual financial statements com-piled according to Czech accounting standards as well as IFRS and US GAAP. Then it defines the main differences in the statements compiled by various accounting sys-tems. The aim of the practical part is to apply theoretical knowledgeon practical examples in a company called Moravské kovárny, a. s. (=Moravian smithy, joint-stock company). First, the procedure for preparation of financial statements in accordance with CAS in society is described in detail, and subsequently, problematic parts are selected, where there is a fundamental difference in reporting compared to IFRS and US GAAP, and a transition to statements corresponding to the requirements of these accounting systems is implemented on them. Using a practical application, it is possible to track specific examples, how individual accounting operations affect profits and the structure of balance sheet items.
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Analýza likvidity a cash flow podniku / Analysis of company's cash flow and liquidityHAVRAN, Tomáš January 2013 (has links)
The aim of the thesis entitled "Analysis of liquidity and cash flow" is to analyze liquidity and cash flow of the company. The theories then apply in terms of the selected company. The first part of the thesis contains theoretical knowledge about cash flow, liquidity and bankruptcy and credibility models. It describes what is cash flow and its division. Furthermore, the preparation methods of the statement of cash flows and what is the difference between cash flow and profit. The following is a division of liquidity in the current ratio, quick asset ratio and cash position ratio. This thesis also deals with the definition of the concept of net working capital. At the end of the theoretical part describes selected bankruptcy and credibility models with calculation procedures. The second part deals with the analysis of liquidity, cash flow and bankruptcy and credibility models. For this purpose were used statements of the selected company VESAS, s.r.o. (balance sheet and statement of profit and loss). On the basis of these statements was prepared the statement of cash flows which was supplemented by additional indicators containing cash flow. Furthermore, all three types of liquidity were calculated and subsequently concluded that if the company has problems with the payment obligations. Based on bankruptcy and credibility models was rated financial health of the company.
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Účetní uzávěrka a závěrka ve vybraném hospodářském subjeku se zaměřením na zjištění výsledku hospodaření a optimalizaci daně z příjmů / Financial statement of the selected operator to focus on finding profit and optimization of the income taxMATOUŠKOVÁ, Zuzana January 2013 (has links)
The main target of my diploma work is the evaluation of the financial statements course and the statements in a certain company, the calculation of the income tax and the draft tax strategy for the business entity. At the beginning of the practical part I describe the individual ithems of the financial statements for the years 2010, 2011 and 2012. The following is findings profit, its subsequent transformation and the calculation of taxes of corporate income. The last part of the practical part is tax optimalization and design strategy. I suggested 3 options: tax optimalization by way of depreciation, the donations to good causes and employment of workers with reduced working capacity.
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Responsabilidade civil por danos extrapatrimoniais transindividuais: uma análise crítica à sombra dos principais pressupostos teóricos da doutrina do direito civil na legalidade constitucionalSANTOS, Aslan Rodrigues 31 August 2015 (has links)
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Previous issue date: 2015-08-31 / A presente dissertação tem por escopo analisar a pertinência e a existência jurídica – ou não – de danos extrapatrimoniais transindividuais, bem como a consequente responsabilização civil em caso de sua ocorrência. Essa análise será regida à sombra dos principais pressupostos teóricos da doutrina do direito civil na legalidade constitucional. A razão da escolha desta temática está assentada na atual necessidade de se aumentar o debate sobre a existência desta modalidade de dano, bem como as repercussões jurídicas e sociais em caso de sua ocorrência. A doutrina e a jurisprudência brasileiras ainda não consolidaram um entendimento a respeito desse novo enfoque jurídico. Trata-se de um tema controverso, germinado em meio aos avanços tecnológicos, aos meios de comunicação em massa e ao acelerado processo de globalização, que impuseram profundas mudanças sociais, ampliando a conceituação jurídica do dano extrapatrimonial. Serão debatidos os argumentos favoráveis e contrários à aceitação desta modalidade de danos. Por fim, será realizada uma análise crítica dos dois últimos recursos especiais, julgados pelo STJ, que tratam da temática estudada; apontando o atual entendimento da Corte Superior sobre o assunto. / This dissertation is to analyze the relevance and scope of the legal existence - or not - of trans-balance-sheet damage, and the consequent civil liability in the event of their occurrence. This analysis will be governed in the shadow of the main theoretical assumptions of the doctrine of civil law in constitutional legality. The reason for choosing this subject is seated on the current need to increase the debate about the existence of this type of damage, as well as the legal and social consequences in the event of their occurrence. The doctrine and Brazilian courts have not consolidated an understanding about this new legal approach. This is a controversial topic, sprouted amid the technological advances, the media en masse and the accelerated process of globalization, which imposed deep social changes, expanding the legal concept of off-balance sheet damage. The arguments for and against the acceptance of this type of damage will be discussed. Finally, a critical analysis of the last two special features will be held, judged by the Supreme Court, dealing with the studied subject; pointing the current understanding of the Superior Court on the matter.
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