The diploma paper dissert on external financial analysis, that is proccessed on the basis of data of statement of balances. First it is focused on the description of informations included in financial statements and second on financial analysis (above all on techniques of horizontal and vertical analysis and analysis of ratios indicators). The result of this paper is practical application on the company VODNÍ DÍLA - TBD a.s.

This thesis focuses on the analysis of heat efficiency and effectiveness of the Vojtěchov biogas station unit. The material balances were developed in connection with biogas created in the cogeneration unit. The heat produced by the cogeneration unit is distributed to reactors and drying rooms. Pursuing the main goal of the thesis, the research of the complete heating balance for all months has been conducted. Additionally, a variety of options were assessed, to find the best solution of how to increase the effectivity of the heat. As for the final solution, two recommendations have been proposed in the thesis. The first recommendation lies in a better usage of low-level heat distributed to the secondary fermentor. The second suggestion deals with the amount of heat from cogeneration unit to the system. The result of the analysis is the final recommendation on how to increase the efficiency of the heat usage and potential impacts of the solution on the subsidy according to the KVET standards received in the given year.

In the introductory chapter of this work is caught organizational structure of the national metrology system in the Czech Republic and its links to international organizations. There is indicated the basic terminology of metrology, particularly in the area of classification instruments. The following sections approaching the issue of measurement uncertainties, their classification, sources of uncertainty determined by the type A and B, their specifics and calculation. The above linked area already dealing with themselves calibrations, first of all calibration weights, classification of weights according accuracy classes, established procedures, and finally determining uncertainty in calibration weights. Then, immediately followed by a chapter dealing with calibration balances, performed tests and measurement uncertainties. The main part is of course directed towards the application of acquired knowledge to practical examples, thus performing the calibration weight class F2 using a high-precision weights, both in the premises of the Technical University in Brno, both in the laboratory weighing the Czech Metrological Institute. Further calibration was performed school balances Ohaus Explorer EX224.

Hoy en día, las empresas prestadoras de servicios, buscan obtener una posición en el mercado enfocándose en prestar un servicio de calidad que les permita además de incrementar sus ingresos, ser significativamente rentables tanto económica como financieramente para cada uno de los socios que la conforman ya que, con la globalización, los constantes cambios y el crecimiento de la economía, las empresas de servicios logísticos enfrentan grandes retos al verse en la necesidad de adaptar sus procesos operativos a las exigencias de los clientes, las cuales día a día son cada vez más altas. El siguiente trabajo de investigación realizado en la empresa Induamerica Servicios Logísticos SAC se prioriza en la evaluación de los procesos y gestión de operaciones, teniendo como objetivo, analizar de manera interna la situación actual del área de operaciones para identificar las causas originales de la problemática dentro del área en estudio, para luego determinar el grado de incidencia que ejerce sobre el resultado económico de la compañía. Las técnicas que sirvieron para el presente trabajo fue la observación, análisis documental y la entrevista y los instrumentos aplicados fueron la ficha de observación, el cuestionario de entrevista y la guía de análisis. Por lo tanto, en el presente informe se brindan los resultados y conclusiones obtenidas de la investigación realizada, con el fin de poner en marcha las recomendaciones y transformar las debilidades en oportunidades de mejora, buscando minimizar los riesgos a los que están expuestos los procesos operativos, asegurando un incremento en el resultado económico.

El presente trabajo de investigación se realizó a la empresa ladrillera denominada “Cerámicos Lambayeque S.A.C”. El problema planteado para esta investigación es ¿Qué influencia tiene la gestión del capital de trabajo respecto a la rentabilidad en la empresa Cerámico Lambayeque SAC en los periodos 2015-2016? se enfocará en mostrar que tan influyente es la administración del capital de trabajo obtenido en los periodos 2015-2016 respecto a la rentabilidad, mostrar la gran importancia de la planeación ejecución y manejo adecuado del uso de sus recursos, con el fin de maximizar la rentabilidad a consecuencia de la minimización del riesgo. Nuestra hipótesis a comprobar fue si la adecuada gestión del capital del trabajo permitirá incrementar la rentabilidad en la empresa Cerámicos Lambayeque S.A.C, en los períodos 2015 – 2016 y se formuló el objetivo general de determinar la influencia que tiene la gestión del capital de trabajo respecto a la rentabilidad en la empresa Cerámico Lambayeque S.A.C en los periodos 2015-2016, para lo cual se analizaron los estados financieros de dichos periodos. Teniendo en cuenta la naturaleza del presente trabajo de investigación, el tipo de investigación obtenida es aplicativo, en su nivel Descriptivo – Explicativo, teniendo como población a la empresa Cerámicos Lambayeque S.A.C y nuestra muestra de estudios son los estados financieros de la empresa Cerámicos Lambayeque S.A.C. Las técnicas aplicadas fueron la entrevista y el análisis documentario. Este trabajo de investigación permitió determinar qué efecto tiene la gestión del capital de trabajo respecto a la rentabilidad de la empresa Cerámicos Lambayeque.

La presente propuesta de Trabajo de Suficiencia Profesional surge de mi experiencia profesional en el sector financiero, más precisamente en el ámbito de la Banca Comercial de Scotiabank. Actualmente, ocupo la posición de Gestora Comercial en la Banca Comercial de Grandes Empresas, donde los clientes atendidos tienen ventas anuales entre PEN 20,000,000 y PEN 200,000,0001 en los últimos dos años de operatividad y con Estados Financieros. Desde mi puesto, se atienden las cotizaciones de operaciones directas e indirectas, pero para fines de este trabajo se considerará el producto de Pagaré capital de trabajo. En este trabajo se revisará cómo los indicadores financieros de una empresa y el contexto político influyen en la decisión de endeudamiento adelantado de una empresa para mitigar el riesgo de tipo de cambio, según las condiciones actuales del mercado. Por otro lado, se expondrá el apetito de riesgo que se tiene desde el flanco del banco. Cabe indicar que esta propuesta fue elaborada desde la experiencia en la posición de gestora comercial y con base a criterios financieros y sociales con lo cual se busca la obtención del título de Licenciada en Economía.

The aim of this diploma paper is to analyse and define the nature of secret exercise of public authority and to asses this phenomena in respect of the fundamental principles of the democratic rule of law. Any secrecy in exercising public authority is in fact a clear contradiction to a natural concept of the human rights and fundamental freedoms. Therefore the republic, as a public institution, should not have too many secrets to hide away from the people if its own principles are not to be completely disgraced. Secrecy in exercising public authority is a specific feature often related to the areas such as securing the sovereignity and territorial integrity of the Czech Republic, protecting its democratic foundations, protection of the lives and health of the population as well as the right to own the property. This is in full accordance with the constitutional duty of the state. Limited access to the information has a unique and 84 inevitable role in these areas and it is clearly mentioned in the Charter of Fundamental Rights and Freedoms, the European Convention of Human Rights and Freedoms and the International Covenant on Civil and Political Rights. The question of choice between the security and the liberty has been recently heavily discussed by the people as a natural follow up to the...

Baigiamajame magistro darbe nagrinėjama dinaminio svėrimo įranga A1 Vilnius– Kaunas–Klaipėda kelyje. Išnagrinėtas statinis ir dinaminis svėrimo metodas, naudojama įranga, jos tikslumas ir efektyvumas. Analizuojama dinaminio svėrimo sistema, jos konstrukcija, veikimo principas. Tiriamas įrangos tikslumas. Atliekamas 2012 ir 2013 m. tyrimas pagal Klaipėdos transporto inspekcijos duomenis. Nustatoma, kurios klasės transporto priemonės padarė daugiausia pažeidimų. Nustatoma, kiek transporto priemonių viršijo leistiną apkrovą bei leistinus matmenis. Išnagrinėjus teorinius ir praktinius aspektus, pateikiamos baigiamojo darbo išvados ir pasiūlymai. Darbą sudaro 6 dalys: įvadas, literatūros apžvalga, tiriamoji dalis, eksperimentinis tyrimas, išvados ir siūlymai, literatūros sąrašas. Darbo apimtis – 63 p. teksto be priedų, 50 iliustr., 7 lent., 13 bibliografinių šaltinių. Atskirai pridedami darbo priedai. / The main objective of this master thesis is to analize dynamic weighing system in A1 Vilnius–Kaunas–Klaipėda road. There were analized static and dynamic weighing methods, used equipment, it‘s accuracy and efficiency. Dynamic weighing system ,it‘s construction, accuracy, working principle has been studied. According Klaipėda‘s transport inspection data, 2012 and 2013 years research has been made. Research shows which type of vehicles makes most violations. Determined how many vehicles exceeded permissible load and permissible dimensions. After theoretical and experimental analysis aspects, final conclusions and recommendations were suggested. Structure consists of 6 parts: introduction, literature overview, test part, experimental part, conclusions and suggestions, references. Thesis consist of: 63 p. text without appendixes, 50 pictures, 7 tables, 13 bibliographical entries. Appendixes included.

O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das operações deve ser efetuada considerando a essência da operação em detrimento da forma e o exercício do julgamento profissional se faz presente em vários assuntos. Dada a relevância desses impactos nas demonstrações contábeis, o presente estudo tem por objetivo apresentar os procedimentos de auditoria requeridos pelas normas de auditoria independente em vigor no país para validação dos saldos que envolvem estimativas contábeis e/ou julgamentos da administração, considerando para tal o impacto da assimetria da informação que amplifica o risco de auditoria envolvido na análise desses saldos, dado ao caráter subjetivo dos mesmos. / The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the operations should be made considering the essence of the operation instead of the formal aspects and the professional judgment has to be considered in several subjects. Given to the relevance of those impacts in the financial statements, the present study has for objective to present the auditing procedures requested by the independent audit rules for validation the balances that involve accounting estimates and/or management’s judgments, considering for such the impact of the asymmetry of the information that amplifies the auditing risk involved in the analysis of those balances, given to the subjective character of the same ones.

O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das operações deve ser efetuada considerando a essência da operação em detrimento da forma e o exercício do julgamento profissional se faz presente em vários assuntos. Dada a relevância desses impactos nas demonstrações contábeis, o presente estudo tem por objetivo apresentar os procedimentos de auditoria requeridos pelas normas de auditoria independente em vigor no país para validação dos saldos que envolvem estimativas contábeis e/ou julgamentos da administração, considerando para tal o impacto da assimetria da informação que amplifica o risco de auditoria envolvido na análise desses saldos, dado ao caráter subjetivo dos mesmos. / The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the operations should be made considering the essence of the operation instead of the formal aspects and the professional judgment has to be considered in several subjects. Given to the relevance of those impacts in the financial statements, the present study has for objective to present the auditing procedures requested by the independent audit rules for validation the balances that involve accounting estimates and/or management’s judgments, considering for such the impact of the asymmetry of the information that amplifies the auditing risk involved in the analysis of those balances, given to the subjective character of the same ones.