本文約八萬餘字，共分七章二十五節： 第一章 緒論 第一節 研究動機與研究目的 第二節 研究範圍與限制 第三節 研究方法與資料來源 第四節 論文結論 第二章 財務狀況變動表之沿革 第一節 資金表之源起（１９０８∼１９３０） 第二節 資金表之發展（１９３０∼１９６０） 第三節 美國會計師協會之貢獻 第四節 我國編製財務狀況變動表之現況 第三章 財務狀況變動表之有用性 第一節 財務狀況變動表之使用 第二節 資金之觀念 第三節 資金表之基本目的 第四節 現金流量資訊之品質特性 第四章 現金流量資訊之報導 第一節 現金之重要性 第二節 企業現金流程 第三節 編製現金流量表 第四節 現金預算資訊 第五章 企業之償債能力及財務彈性資訊之報導 第一節 償債能力之靜態分析 第二節 償債能力之動態分析 第三節 財務彈性之評估 第四節 通貨膨脹之影響 第六章 學者飲研究及未來之改進方案 第一節 Loyd C•Heath 之研究 第二節 Hooper與Page之研究 第三節 FASB之研究 第七章 結論與建議 第一節 結論 第二節 建議 各章內容大綱如下： 第一章緒論。首先說明引發本研究之動機以及所欲達成之目的。其次界定本研究之範 圍，說明本研究所受之限制，及本研究之研究方法，資料來源。並對本論文之結構作 一概要性之陳述。 第二章財務狀況變動表之沿革。從資金表之源起、發展，至美國會計師協會發表有關 之權威意見，分別探討其角色、有用性等理論背景及有代表性之幾位學者之貢獻。並 對我國現行實務作一概要之說明與分析。 第三章財務狀況變動表之有用性。首先討論資金表對於使用者之重要性及其現存觀念 上之缺陷，其次則比較各種資金觀念並由財務會計之目的的觀點導出資金表之基本目 的，以對上述觀念上之缺陷提出基本之理論根據。 第四章現金流量資訊之報導。首先說明現金之重要性及企業之現金流程，其次則討論 如討編製現金流量表及提供現金預算之資訊以幫助使用人從事現金流程分析與財務預 測。 第五章企業之償債能力與財務彈性資訊之報導。首先說明償債能力之意義、重要性， 傳統上對企業償債能力之靜態分析方法並討論如何對企業之償債能力進行動態分析； 其次則討論財務彈性之意義、重要性，評估企業財務彈性時應考慮之因素及企業財務 彈性資訊之提供；最後討論在物價變動情形下，應考慮之其他因素及可能之報導方式 。 第六章學者之研究之未來之改進方案。討論學者有關之研究，並加以評估；最後則說 明FASB對此問題之研究及其最新提出之改進方案，並予以評述。 第七章結論與建議。將前述各章之研究內容作一彙述，並提出建議。

This thesis deals with a financial situation. Through the selected methods and indicators of the financial analysis presented in the introduction is an evaluation of the particular company Fersto, s.r.o. from the practical part. Based on the outputs of the financial analysis are then the formulated proposals to improve the economic situation of the company.

This master's thesis deals with the evaluation of the financial health of ZOŠI TRANS, s.r.o. in the years 2009 - 2013. On the basis of selected methods of financial analysis examines the company's financial situation and finally submit proposals on possible measures to improve its financial situation.

The present thesis concerns people with Usher syndrome (USH) and their health. People with USH have a congenital hearing loss of various degrees and an eye disease with a progressive course; for some, the balance is also affected. Three clinical groups have been identified 1, 2 and 3, and 13 genes have currently been identified. USH is the most common cause of deafblindness. Clinical knowledge and the limited research that exists have shown that people with deafblindness can experience difficulties in everyday life. Depression, anxiety and social withdrawal have been described. The general aim of the present thesis was to describe the health of people with USH. The empirical material employed was based on an extensive survey in which people with USH answered two questionnaires concerning health, anxiety, depression, social trust, work, health-care, financial situation, and alcohol and drug use. The focus of the present thesis is on general health, physical health and psychological health, social trust and finance. Three studies in the present theses focus on USH1, 2 and 3, respectively; finally, the fourth study provides an in-group comparison of people with USH. The results of studies I and III are compared with a crosssection of the Swedish population. The results revealed poor physical and psychological health, a lack of social trust and a strained financial situation regardless of clinical diagnosis. The discussion stresses the importance of taking a biopsychosocial approach when describing the health of people with USH, in which previous research is lacking. Additional research should focus on the mechanisms at different levels that affect people with USH and their health from a life- course perspective. Furthermore, research should include a salutogenic perspective to explore the resources and strengths of people with USH.

The thesis Deals with evaluation of financial situation of Vodovody a kanalizace Břeclav which takes care of running the water supply system and the sewage system in the city of Břeclav. The evaluated period is during years 2012 - 2016. In theoretical part of the thesis some basic terms are identified as well as financial indicators and methods of financial and strategic analysis and also basic information about public contracts in the Czech Republic. In the analytical part I state basic information about the company, calculations of financial indicators and analysis of economy in the field of public contracts. Third part contains proposals for improvements to financial situation of the company.

This diploma thesis focuses on the assessment of the financial situation of Mediterran Slovakia ltd. between 2003 and 2015 with chosen methods and indicators of economic and financial analysis. Obtained data are compared with the data of three competing companies to better illustrate the company´s situation. There are some proposed measures to improve the company’s financial situation based on the gained information.

This master’s thesis assess the financial health of the company ORTIKA a.s. in the period of 2002 to 2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the company in future years.

The thesis was focused on the analysis and evaluation of the efficiency of the chosen company using data processed with financial and factor analysis. The improved results were due to their better predicative abilities compared to the determined values of a competing company.

The master thesis is focused on financial analysis of the company OHL ŽS, a.s. The theoretical part consists of definitions of financial analysis, its elements and implementation. In the practical part, there is the financial analysis of the company and its neighborhood business applicated according to the infromation collected. The results will serve as a tool to find out the proper disposals for improvement of the current company situation.

The Master’s thesis deals with a four-star hotel in the Brno city center. The main objective is to evaluate the financial situation of the company through financial statements and knowledge acquired during university studies. The thesis uses methods of financial analysis, analysis of internal and external business environment and the method of induction and deduction.