The purpose of this thesis is the evaluation of the company financial welfare and determination of financial management system weeknesses while using strategy, slept and financial analysis. The thesis encompass also improvement proposals of the current financial situation, which should lead to the better overall economical stability of the company

This master’s thesis deals with an evaluation of the financial situation of the company Unistav a.s. in the years 2003 – 2006, using selected methods of financial analysis. It also contains proposals of solutions which lead to improve the company’s situation and secure its financial stability.

The master's thesis defines problematics of divorce rate and especially the financial situation of an incomplete family. The thesis focuses on a legal aspect of a divorce. It also defines means which are offered by the legislation of Czechia in order to ameliorate financial situation of an incomplete family. Concurrently, the thesis introduces selected approaches which can be used by social workers when working with an individual, a family or a social group. The empirical investigation depicts approaches used by social workers in sample situations. The empirical investigation was used to obtain information on workload of social workers in both state and private sector. Additionally, the data from the sample set includes information on interdisciplinary cooperation when addressing the needs of incomplete families.

The diploma thesis deals with the audit of the hotel industry. At the beginning of the thesis is described the characteristics of hotel and tourism development in the Czech Republic. The second chapter deals with external audit and the audit process, the next chapter is focused on internal audit. Subsequently, both audits are compared and basic differences between them are defined. The practical part is focused on analysis of the current situation of audit in the hotel industry. One of the objectives of the analysis is to find out how many hotels in Prague must have audit the financial statements by the auditor. The final part of this chapter provides the data obtained from the questionnaire survey on the topic of internal audit in the hotel industry

La presente tesis, tiene por objetivo identificar en qué medida la tasación por componetización de activos fijos, contribuye a mejorar la competitividad de las acciones, de una empresa, para licitar en la bolsa. El presente trabajo de investigación constituye una guía práctica aplicada sobre el cumplimiento y tratamiento relacionado a la componetización de activos, así como también de las Normas Internacionales de Información Financiera, en el marco de adopción por primera vez de las NIIF y su competitividad en la bolsa de valores para la empresa ABC. La NIC 16 Propiedad, Planta y Equipo, establece el tratamiento contable de los bienes que califican como activo fijo, siendo un tema de gran importancia la componetización de activos que prescribe el tratamiento de los activos fijos por componentes, significando así un periodo de depreciación distinto para cada componente significativo. Los resultados, nos indican que los componentes significativos de los activos deben identificarse por separado y amortizarse a su valor residual a lo largo de su vida útil. La conclusión a la que se llega es que la evaluación de la vida media útil del activo fijo, en la tasación por componetización de activos fijos, contribuye a mejorar la competitividad de las acciones, para licitar en la bolsa de valores de New York. La recomendación que se hace en esta tesis, es que una entidad debe asignar costos en el momento de la contabilización inicial a sus componentes significativos. Cada componente se amortiza por separado a lo largo de su vida útil. This thesis aims to identify the extent componetización pricing for fixed assets, helping to improve the competitiveness of the shares of a company, to bid on the bag. This research provides practical guidance on compliance and applied related to asset componetización treatment, as well as the International Financial Reporting Standards, in the context of first-time adoption of IFRS and their competitiveness in the bag value for the company ABC. IAS 16 Property, Plant and Equipment establishes the accounting treatment of goods that qualify as fixed assets, it remains an issue of great importance componetización assets prescribed treatment fixed assets by components, meaning a different depreciation period for each significant component. The results indicate that significant components of assets should be separately identified and depreciated to their residual value over its useful life. The conclusion reached is that the evaluation of the average useful life of the asset, the valuation of fixed assets by componetización helps to improve the competitiveness of the actions, to bid on the stock exchange in New York. The recommendation made in this thesis is that an entity should allocate costs at the time of initial posting their significant components. Each component is depreciated separately over its useful life.

This thesis is concerned with domestic mergers of business corporations realized between 2009 - 2012 and their influence on financial situation of chosen subjects. The first part of my paper describes basic theoretical aspects of mergers including their division and motives leading to the realization and their phases. The second chapter consists of trade-legal and accounting adjustment of mergers. Considering practical part, the main focus is on legal modification valid from 31. 12. 2011 to 1. 1. 2012. Following part of this thesis explains accounting solutions of mergers in example, where the immediate impact is shown on realization of the opening balance sheet. The fourth part is concerned with financial analysis, where the sources, users and relevant methods are mentioned. All analysis and results are submitted and described in the final part of my thesis.

This graduation thesis is concerned with financial analysis of company that operates in the telecomunication industry. We can find there analysis of financial statements and financial indicators, in this context, activities of company and influence of alliance with russian holding were described. There were evaluated financial situation and strong and weak points of the company. We can also find there swot analysis, targets and strategies and their fullfilment.

The purpose of this thesis is to use appropriate indicators to evaluate and compare the living standards in EU member states in terms of the financial situation. The thesis is focused mainly on juniors and seniors, describes key terminology related to this topic and highlights factors which influence standard of living directly related to wealth accessibility. Great focus of this thesis is also dedicated to seeking of relation between financial situation and migration of monitored age groups.

This thesis evaluates the financial situation of the company XYZ, a.s. in the years 2002 to 2005 on the basis of selected methods of the financial analysis. It comprises proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in future years.

This Diploma thesis deals with the management of the development company Akro Real a.s., whose core business is development of small and medium-sized projects in the residential and commercial construction area. The thesis also includes a proposal of recommended measures to maintain or improve the current financial state.