The master´s thesis is focused on evaluation of financial health of Flexistav s. r. o. The thesis is divided into theoretical part, analysis of current situation and own suggestions. Theoretical part is focused on the description of the financial analysis, internal and external business environment. The part of analysis of current situation contains the application of essential methods to the analysis of financial situation of the company. For problematic areas are proposed possible solutions.

The thesis is focused on the analysis of SAKO Brno, Inc. in the financial terms in the years 2012 - 2015. The theoretical part explains the basic concepts of financial analysis and the methods and procedures for the implementation of financial analysis. In the next part the data are evaluated and compared to those of competing companies. On the basis of these results the proposals for improving the current economic situations are also formulated.

Master’s thesis evaluates financial situation of the company ZEDNÍČEK a.s within the period of years 2003 and 2007, by selected indicators of financial analysis. Mostly it deals with usage of elemental method’s indicators of financial analysis. It analyzes problems and proposes possible solutions, which will lead to the improvement of the company financial situation in the future.

Debido al crecimiento económico generado en los últimos años, así como el desarrollo del sector retail en el Perú, han brindado la oportunidad de aprendizaje de las mejores prácticas del canal moderno (cadenas de tiendas), incrementando su participación de mercado de consumo masivo llevando al shopper y/o consumidores a buscar mejores estándares de atención. Esto ha sido una oportunidad para empresas de capital peruano que se encuentran en crecimiento y que tienen la capacidad de poder atender a este nuevo consumidor, siendo el objetivo de la presente investigación determinar la relación que existe entre la estructura de capital y la generación de valor de una empresa retail de consumo masivo. El estudio es de tipo descriptivo y se utilizó una empresa peruana con una composición de venta elevada en el formato tradicional ( empresas independientes), y con indicadores de rentabilidad por debajo del mercado determinando que destruían el valor de la compañía, por tanto, se buscó desarrollar la estructura de capital más eficiente que permita cambiar los indicadores y poder generar valor en la compañía para lo cual se desarrolló un modelo financiero que tiene como pilar el indicador EVA (Valor Económico Agregado ). / Due to the economic growth in recent years, as well as the development of the retail sector in Peru, they have provided the chance to learn the best practices of the modern channel (chain stores), increasing their consumption market taking the shopper and/or consumers to seek better standards of serice. This has been an opportunity for growing peruvian companies that are able to serve this new consumer, being the objective of this research to determine the relationship between the capital structure and the generation of value. of a mass consumption retail company. The study is descriptive and we took as model a Peruvian company with a high sales composition in the traditional format (independent companies), and with indicators of profitability below the market, destroying the value of the company, therefore, we tried to develop the most efficient capital structure that allows to change the indicators and generate value in the company, for which a financial model was developed with the EVA (Economic Added Value) indicator as a pillar. / Trabajo de investigación

Viele Städte und Gemeinden klagen über ihre hohen Haushaltsdefizite. Nun gibt es Kommunen, die extrem stark verschuldet sind und sehr hohe laufende Defizite besitzen und Kommunen, bei denen das weniger der Fall ist, bis hin zu Städten, die Überschüsse erwirtschaften. Zu diesen Phänomenen existieren in der Fachwelt verschiedene Sichtweisen. In dieser Arbeit werden einige der diskutierten Hypothesen aufgegriffen und mithilfe einer multivariaten OLS-Regressionsanalyse empirisch überprüft. Es zeigt sich, dass der Fokus verstärkt auf endogene statt auf exogene Faktoren gelegt werden muss.

This diploma thesis deals with the current amendment of the Insolvency Act. It was written by the Ministry of Justice of the Czech Republic. There is introduce the current amendment focuses on personal bankuptcy. The thesis introduces the legislative process of this amendment. For the identification of the actors was used the theory of advocacy coalitions. It shows their conflict of opinions. Two very different coalitions were defined in this problem amendment of Insolvency Act. Based on expert interviews were identified weaknesses of personal bankruptcy and devided into several groups. The study works with the concept of social stratification. It is used to ilustrate quantitative analysis. It contains the research sample of 91 and it completed insolvency proceedings (personal bankruptcy with repayment schedule). The sample were chosen from the relevant courts in Prague, Liberec region and Ústí nad Labem region. The results have been compared in the context of each area and as a whole sample.

This diploma thesis deals with the issue of the over-indebtedness of Czech households, its impacts and prevention methods. There are theories of education and consumerist society theories applied as basic theoretical concepts. The thesis analyses the scope and the over- indebtedness ways in the Czech Republic, it describes the causes and the implications of over- indebtedness of households and possibilities or over-indebtedness solution via the form of the debt relief. One of the possibilities how to prevent the over-indebtedness is to increase the financial literacy. The publically political tool used by the state is the financial education within the primary and secondary school systems. There was carried out a research in a particular family struggling with the over-indebtedness within this thesis. There was described the indebtedness origin and the development, the subsequent over-indebtedness and the way how to solve it. It was also described how the education for management of family finances was carried out, what the educational level of the married couple is and what the financial literacy level is. There was a questionnaire research performed within a secondary integrated school based on this research. The aim was to find out the relation among the final receivers of financial education to...

The thesis "Debt trap - the possibility of resolving the debt issue " is concerned with how the public policy of the state responds to the increasing indebtedness of Czech society and that address the causes and consequences of this debt. Features a history of borrowing money and significant impact on society interest in history and in the present. It also shows what causes can lead to debt and the consequences of over-indebtedness bears. Specific cases of clients with debt issues provides a chapter on the social counseling (Občanská poradna Plzeň - Citizens Advice Bureau Plzeň), which among other increasingly engaged in consultancy in the field of debt. The main part is the analysis of public policy events - it is a holistic approach to policy examined, the selected aspects, events, actors, goals. The analysis traces the development of indebtedness of Czech citizens and state intervention and non-state actors in this issue. Also evaluates the actors in this issue shows the complexity of the process of recognition of a social problem and highlights the influence of public interest and political culture of the state in the implementation of public policy. In conclusion, given the public attitude to the issue of debt in the Czech Republic.

The thesis "Analysis of the Causes of Over-Indebtedness" consists of a detailed analysis of issues leading up to over-indebtedness. It also aims to point out the most serious consequences of over-indebtedness. The thesis brings attention to the relation between causes and effects which, in many cases, take the form of the opposite and vice versa. The boundary between cause and effect can often be indistinct, and it is essential to distinguish between the two in order to find a solution for an over-indebted client. The theoretical part of the thesis deals with the issue of a loss of income which may lead to over-indebtedness, draws attention to the important role of education in the area of financial literacy, and notes on the most serious consequences of over-indebtedness, which it sees in the loss of housing, homelessness, and other negative effects. The research part concentrates on a social group which belongs to one of the most threatened with social exclusion, welfare applicants. The research attempts to analyse their debt situation in relation to their age, education, housing, unemployment period, willingness to change their situation, and willingness to repay their debt.

[pt] A prevenção e o tratamento do superendividamento passaram a integrar o ordenamento jurídico brasileiro a partir da promulgação da Lei número 14.181/2021, a qual alterou o Código de Defesa do Consumidor (CDC) para tratar da matéria. A definição e a tutela do mínimo existencial trazidos no texto da Lei se mostram ponto central e merecedor de atenção, sobretudo pela inexistência de regulamentação que observe preceitos constitucionais e possibilite a aplicabilidade das novas disposições do código consumerista. Nesse sentido, a responsabilidade patrimonial do consumidor superendividado, à luz do Direito Civil-Constitucional, deve se dar na medida que preserva o patrimônio mínimo para subsistência digna de seu titular, cumprindo, assim, o fundamento constitucional de promoção da pessoa humana. / [en] The prevention and treatment of over-indebtedness became part of the Brazilian legal system after the enactment of Law No. 14,181/2021, which amended the Consumer Defense Code (CDC) to address the matter. The definition and protection of the existential minimum brought in the text of the Law are a central point and worthy of attention, especially due to the lack of regulation that observes constitutional precepts and allows the applicability of the new provisions in the consumer code. In this sense, the patrimonial responsibility of the over-indebted consumer, taking the Civil-Constitutional Law into consideration, must occur to the extent that it preserves minimum patrimonial resources for a dignified subsistence of its holder, thus fulfilling the constitutional foundation of promotion of the human person.