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Selected factors significantly influencing net equity value in the South African household's statement of financial positionCombrink, Hermanus Adriaan 11 1900 (has links)
It is twenty-one years since South Africa’s democracy and the majority of South African households can still be classified as poor, despite the various interventions by Government to reduce poverty and inequality. The measurement used to determine the financial status of a household at a given point in time is its net equity in accordance with its Statement of Financial Position, calculated as its assets owned less liabilities owed. This study aimed to identify the selected significant factors that affect a South African household’s net equity value.
In order to achieve the aim of this study, a heuristic model consisting of two components was developed. The first component considered which assets and liabilities should be included in determining a household’s net equity and how these assets and liabilities should be valued. The second component identified the selected factors that influence a household’s net equity. The heuristic model was applied to the empirical data using three phases. Firstly, the net equity value was calculated for each household. This was followed by an analysis of the selected factors that significantly influence household net equity. The last phase was performed to determine the effect of the identified selected factors in explaining the difference between households that have above average net equity values and those having below average values.
The results of the study indicated that 11 selected factors significantly influence the net equity value in the South African household’s Statement of Financial Position. Seven of those factors significantly explain between 28,3 percent and 38,1 percent of the differences in the net equity value of a household when comparing the households with above average net equity value with those with below average values. This is useful information for policy makers in identifying the selected factors that will most significantly increase the net equity value of a household with a net equity value below the South African average. / Taxation / M. Phil. (Accounting Science)
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Harmonizace účetních výkazů v rámci Evropské unie / Harmonization of financial statement within the European UnionNOVÁČKOVÁ, Lucie January 2012 (has links)
The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.
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Nekonvenční měnové politiky v teorii a empirii / Unconventional monetary policy in theory and empirical evidenceLEXA, David January 2014 (has links)
The Diploma thesis deals with unconventional monetary policies,that important central banks used in order to cope with global financial and economic crisis in recent years. Goals of the paper is to introduce the most significant unconventional monetary policies, analyze their effectivity in selected countries (Japan, USA, Great Britain, eurozone and Czech republic), and statistically test impact of these nonstandard approaches on international trade.
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Trh s hypotečními zástavními listy a trh hypotečních úvěrů / The Bonds and Mortgage Loans MarketPAULUS, Jan January 2008 (has links)
This thesis deals with the problem of banks in connection with mortgage loans and mortgage bonds. Its main aim is the research and analysis ot the market with mortgage bonds and mortgage loans in the Czech and Slovak Republic. The work also takes into concern the so discussed integration of European mortgage markets. The thesis is divided into five chapters. The first two chapters are theoretical and are focused on the legislature and the feature of bonds and mortgage bonds. One of the components is the problem of mortgage banks and mortgage loans. The practical section is divided into three chapters. The first chapter is focused on the position of mortgage banks in the Czech and Slovak Republics in the framework of the bank´s sector in the given country. The banks are evaluated on the basis of economic criteria including balance sheets, net profit, initial capital, capital feasibility, number of branches and number of employees. The final part of this section is the evaluation and comprison of the Czech and Slovak bank sectors and their comparison with the European Union. The second chapter deals with entities conducting in the field of mortgage banking and the evaluation of their position in the framework of the Czech and Slovak Republic. The third chapter evaluates the present state and predicts further developments of the bank market in the area of mortgage bonds and mortgage loans. The problem of the integration of mortgage markets in the European Union is included.
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Účetní závěrka v akciových společnostech / Final accounts in a stock corporationHANZLOVSKÁ, Jitka January 2010 (has links)
In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.
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Hodnocení finanční situace podniku a návrhy na zlepšení / Evaluation of the Financial Situation in the Company and Proposals for ImprovementsStancová, Hana January 2014 (has links)
The diploma thesis evaluates the financial situation of the company LogiCall Česká republika, s.r.o. from 2008 to 2012. In the theoretical part, the methods of financial analysis are described. In the practical part, the financial situation of the company is evaluated using chosen indicators. The aim of this thesis is to suggest changes and measures which will improve the current situation and increase competitiveness of the company.
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L'augmentation de capital en situation difficile : le cas des entreprises françaises cotées / The capital increase in difficult situation : the case of french listed companiesN'goma, Thallian-Farrel 08 July 2016 (has links)
L’objet de la présente recherche vise à donner un éclairage théorique, méthodologique et pratique de l’augmentation de capital étudiée dans un contexte de crise. En effet, le cadre conceptuel de cette recherche a porté sur les termes suivants : augmentation de capital, difficulté financière, signaux annonciateurs de la situation difficile, notion d’entreprise en situation difficile et plus particulièrement sur la théorie de signalisation et sur la théorie de la lecture optionnelle du bilan. Il convient d’affirmer que ce cadre théorique a eu pour intérêt de « contextualiser » et de délimiter le sujet de recherche. Pour affiner la délimitation du sujet, une étude exploratoire a été réalisée. Elle a permis d’identifier les indicateurs de la situation difficile et de tester la méthodologie d’étude d’événement sur un cas. Enfin, pour valider cette recherche et pour permettre la généralisation des résultats, la méthodologie d’étude d’événement a été appliquée à un échantillon de 30 cas d’entreprises en situation difficile. Le but de cette étude a été de mesurer la création ou la destruction de la valeur actionnariale observable lors du lancement de ce type d’opération qui permet de mesurer les réactions des actionnaires anciens. Par ailleurs, pour mieux appréhender la perception des investisseurs sur ce type d’opération, la recherche s’est orientée vers les analyses de sens et textuelles lexicales. Au final, le sujet étudié peut s’appréhender comme un financement de dernier recours pour les sociétés en situation difficile. / The aim of the present research is to provide a theoretical lighting, methodology and practical of the capital increase studied in a context of crisis. Indeed, the conceptual framework of this research focused on the precision of terms such as capital increase, financial difficulty, covenant of difficulty, concept of enterprise in difficulty and in particular on the indication of theories namely signaling and the balance sheet optional reading. We wish to emphasize that this framework has had interest to « contextualize » and to delimit the research topic. And to improve the delimitation of the topic, an exploratory study was conducted and it has identified the indicators of difficulty and test the event study methodology on a case. Finally, to validate this research and to allow generalization of results, event study methodology was applied to a sample of 30 cases of companies in difficulty. The aim of study was to measure the creation or destruction of shareholder value observable at the launch of this type of operation to measure the reactions of former shareholders. Furthermore, to better understand the perception of investors in this type of operation, the research is oriented analyzes of lexical meaning and textual. In the end, the topic studied can be apprehended as a last resort financing for companies in difficulty.
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Účetní závěrka akciových společností / Presentation of the Financial Statements in shareholders corporationsMandryková, Lucie January 2009 (has links)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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Účetní závěrka z pohledu české legislativy a IFRS / Financial Statements from perspective of the Czech Accounting and IFRSSchäfrová, Andrea January 2009 (has links)
This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
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Návrh podnikového finančního plánu / A Draft of a Corporate Financial PlanNetopilová, Hana January 2018 (has links)
This thesis with title „A Draft of a Corporate Financial Plan consist of three parts. The first part deals with theoretical basis of financial planning, strategic analysis and financial analysis. The second part deals analysis of situation the company. The last part the financial plan for the years 2017-2020 is designed. Finally, the proposed financial plan is evaluated.
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