The topic of this thesis is the financial analysis of companies Madeta, a. s. and Mlékárna Hlinsko, s. r. o. from 2007 to 2010. In the theoretical part are described the basic methods and techniques of financial analysis. In the practical part are applied each methods of financial analysis to the companies and after that the results are compared not only between each other but also in relation to the industry. At the end of the thesis the obtained results are evaluated.

This graduate thesis summarizes and comments the development of AAA AUTO Group during the period 2007 -- 2011. This was achieved by application of financial indicators, such as horizontal and vertical analysis, profitability, liquidity and activity indices, economic value added indicator and others. These were described in the introductory part and afterwards applied on the financial data of the Group in the second part. With their help this thesis evaluated the total economic health of the AAA AUTO Group.

The aim of this Master's thesis was to characterize the current cost ratio, pricing system and profitability of an agricultural firm, called P.G.TRADE, spol s r.o.. This company is engaged in the production and sale of compound feeds and premixes, resp. in storing different kinds of agricultural commodities. My specific aim was to determine whether the current pricing system and prices cover all the costs which incurred because of the processes of production and sale of finished products and that in doing so provides a satisfactory level of profitability, too. In the first, methodological part, I summarized all the necessary theoretical knowledge that we need to know about controlling. I paid particularly big attention to calculations and budgeting. In the application part I focused on the characteristics of the company itself and on the analysis of the costs and of the pricing system. In the next part I described in details the manufacturing processes of compound feeds and premixes in the company's main factory in Dvory nad Žitavou. The last part is devoted to the calculation of production costs and identifying weaknesses. In addition to the description of the conclusions I tried to propose some measures that could help in improving the company's profitability.

The master's thesis deals with analysis of use of direct marketing in Československá obchodní banka, a.s. The aim of this thesis is to introduce use of direct marketing in the bank and the process of realization of direct campaigns. Further the aim of this thesis is to analyze financial investments in direct marketing in Československá obchodní banka, a.s. and reveal successful and failed campaigns. On the example of successful and failed campaigns there is conducted analysis and are defined reasons why given campaigns are successful and unsuccessful. For failed campaign there are proposed solutions and improvements.

Made available in DSpace on 2016-05-02T13:54:17Z (GMT). No. of bitstreams: 1 GilsonRogerioMarcomini-dissertacao.pdf: 274056 bytes, checksum: 8b7a763e5f1826df2e622fc34267a99c (MD5) Previous issue date: 2008-12-16 / Coffee plays a very important stage in the economic, political, social and environmental scenario of the country, being directly responsible for a high percentage of investments in the agricultural sector. Brazil is the world's largest producer, with average production of 28 million bags annually over the past ten years. About 10% of world trade in coffee is made with special coffee. Special coffee is the one with some kind of differentiation, especially in the market and without commodity feature. It is estimated that Brazil exports from 300 thousand to 500 thousand bags a year of special coffee. Several authors have demonstrated the benefits to produce special coffee, and also showed the required investments to get this product. However, producers usually do not know precisely, if these investments offer the desired return for the financial aspect, because the production of conventional coffee offers lower final costs, lower investment, and also, it is known that only part of production coffee achieve classification as special coffee. So, this presentation try to investigate if the production of special coffee offers attractive financial returns to producers, to compare with the production of conventional coffee, since the production of conventional coffee is easier, with less capital, reaches its incomes due to the market price. It is known that the production of special coffee requires major investments, to follow the standards, investments in qualified people, in production processes, in management, etc. So, this work showed if with all these investments, the producer can achieve positive financial results at the moment to sell its production. So, it was analyzed four coffee producers, two conventional coffee producers and two special coffee producers, one large company and one small business from each group. It was studied their cash flows, and compared which the coffee production system that offers better advantages over the economic and financial aspect. Thus, the work can demonstrate, as well, if it is advantageous for small producers, to invest in the production of special coffee or keep the production of conventional coffee. / O café desempenha um papel de extrema importância no cenário econômico, político, social e ambiental do país, sendo responsável diretamente por um alto percentual dos investimentos no setor agrícola. O Brasil é o maior produtor mundial, com produção média de 28 milhões de sacas anuais nos últimos dez anos. Cerca de 10% do comércio mundial de café é formado pelos cafés especiais. Café especial é todo café que possui algum tipo de diferenciação, destacando-se no mercado e deixando a característica de commodity. Estima-se que o Brasil exporte de 300 mil a 500 mil sacas/ano de cafés especiais. Vários autores demonstraram as vantagens de produzir-se café especial, como também evidenciaram quais os investimentos necessários para obter este produto. Porém, os produtores, geralmente, não sabem precisamente, se estes investimentos oferecem o retorno desejado sobre o aspecto financeiro, pois a produção de café convencional oferece custos totais menores, investimentos menores, e também, sabe-se que somente uma parcela da produção do café consegue obter classificação como sendo café especial. Assim, este trabalho procura investigar se a produção de café especial oferece retornos financeiros atrativos aos produtores, ao comparar-se com a produção de café convencional, onde esta produção de convencional segue um esquema mais facilitado e o produtor desembolsa menos capital, alcançando suas receitas em virtude do preço de mercado, e sabendo-se que, a produção de café especial exige investimentos maiores, exige adequação à normas, investimentos em mão-de-obra qualificada, investimentos em processos de produção e gestão e etc., este estudo procurou evidenciar se com todos estes investimentos, o produtor consegue obter resultado financeiro positivo no momento que comercializa a sua produção. Desse modo, analisaram-se quatro empresas produtoras de café, sendo duas produtoras de café convencional e duas de especial, sendo uma grande empresa e uma pequena empresa de cada grupo, estudando seus fluxos de caixas e, comparando-se entre estas, qual o sistema de produção de café que oferece melhores vantagens sobre o aspecto econômico financeiro. Assim, o trabalho pode demonstrar, também, se é vantajoso para os pequenos produtores, investir na produção de café especial ou continuar a produção do café convencional.

La Responsabilidad Social Empresarial y el Gobierno Corporativo han tomado gran importancia hoy en día en el Perú, estos hacen referencia a los Objetivos de Desarrollo Sostenible de la Agenda 2030 de las Naciones Unidas, los cuales buscan alinear a los países en temas de relevancia mundial. Anualmente, las empresas en el Perú se posicionan en diversos rankings y distintivos en Responsabilidad Social y Gobierno Corporativo como Great Place to Work, Distintivo Empresa Socialmente Responsable - Perú 2021, Monitor Empresarial de Reputación Corporativa - MERCO y La Llave de la Bolsa de Valores de Lima (BVL). Algunos posicionan a las empresas en el aspecto financiero. En este aspecto, la BVL detalla mayor información sobre la medición de la rentabilidad de las empresas por medio de ratios financieros como el ROE, ROA, ROS y PER. Teniendo en cuenta lo mencionado, se planteó la siguiente pregunta: ¿Existe relación entre la Responsabilidad Social Empresarial y el Gobierno Corporativo de las empresas que cotizan en la Bolsa de Valores de Lima y, sus principales indicadores financieros de rentabilidad? Para responderla, se tomó los estados financieros de las empresas que cotizan en la BVL durante el periodo comprendido entre el 2013 y 2017 y, se realizó un análisis estadístico y econométrico con las empresas también presentes en el Ranking MERCO de Responsabilidad Social y Gobierno Corporativo, puesto que dentro de su análisis considera información financiera. Se concluye que el modelo econométrico presentado no es viable ya que existe una baja relación entre las variables. Se recomienda para próximos estudios ahondar en otros factores que motivan a las empresas a tener Responsabilidad Social y Gobierno Corporativo. / The Corporate Social Responsibility and Corporate Governance have taken on great importance today in Peru, as they refer to the Sustainable Development Goals of the United Nations 2030 Agenda, which seeks to align countries on issues of global relevance. Annually, companies in Peru are positioned in various rankings and distinctions in Social Responsibility and Corporate Governance, such as Great Place to Work, Socially Responsible Company Distinctive - Peru 2021, the Business Corporate Reputation Monitor - MERCO and The Key of the Stock Exchange of Lima (BVL). Some of them position companies in the financial aspect. In this regard, the BVL details more information profitability management of companies through financial ratios such as ROE, ROA, ROS, and PER. Taking into account the aforementioned, the following question was posed: Is there a relationship between Corporate Social Responsibility and Corporate Governance of the companies listed on the Lima Stock Exchange and their main financial indicators of profitability? To answer it, the financial statements of the companies listed on the BVL during the period between 2013 and 2017 were taken and a statistical and econometric analysis was made with the companies also present in the MERCO Ranking of Social Responsibility and Corporate Governance, as it considers financial information within its analysis. It is concluded that the econometric model presented is not viable since there is a low relation between the variables. It is recommended for future studies to delve into other factors that motivate companies to have Social Responsibility and Corporate Governance. / Tesis

Large organizations in the United States endure a 30%-50% failure to achieve profitability. Senior executives' lack of strategies to ensure profitability diminish performance and economic growth. The purpose of this qualitative single case study was to explore strategies senior executives use to ensure profitability in large tax preparation organizations. The conceptual framework for this study was the resource-based view theory. The sample consisted of 2 board members and 3 senior leaders from a large tax preparation organization located in the United States. Study site participants had at least 15 years of experience in enhancing organizational profitability and 5 years of experience using strategies to ensure profitability in tax preparation organizations. Data were collected using semistructured interviews and organizational documents. Data were analyzed using a thematic analysis. Five themes emerged, including effective planning, risk management, the use of unique resources, development of training and skill for strategic leaders, and organizational performance. Findings derived from this study may contribute to social change as senior executives use efficient strategies to increase economic viability and employment opportunities through improved business growth while ensuring profitability.

Tesis para optar al Grado de Magíster en Dirección y Administración de Proyectos Inmobiliarios / El tiempo ha demostrado que las ciudades son dinámicas y su transformación se debe, principalmente, a las políticas económicas y a los modelos de desarrollo subyacentes, los que derivan en las políticas gubernamentales. La flexibilidad asociada a lo anterior, ha provocado el abandono y deterioro de sus centros históricos, situación que ha sido acelerada por fenómenos naturales como los terremotos. Pese a ello, muchas ciudades han emprendido procesos de reconversión, renovación y rehabilitación, que han incidido en una revitalización urbana de este tipo de sectores, cuya integralidad ha sido discutida. En Chile se ha impartido un programa de subsidios estatales dirigidos a renovar los barrios centrales de algunas ciudades, pero en las ciudades intermedias mayores no han prosperado. La investigación determina los factores que obstaculizan la inversión inmobiliaria de viviendas en el centro histórico y urbano de una ciudad intermedia chilena. Luego, con la determinación y análisis de algunos atributos urbanísticos, se define un posible proyecto inmobiliario, que pueda servir como referente y posteriores estudios en la materia. / Time has shown that cities are dynamic and their transformation is mainly due to economic policies and underlying development models, which are derived in government programs. The flexibility associated with this has caused the abandonment and deterioration of its historical downtowns, a situation that has been accelerated by phenomena like earthquakes. Despite this, many cities have undertaken reconversion, renovation and rehabilitation processes, which have had an impact on the urban revitalization of this kind of sector, whose integrality has been discussed. In Chile, there has been a program of state subsidies aimed at renovating the central neighborhoods of some cities, but in the larger intermediate cities there have not prospered. The research determines the factors that hinder the investment property of housing in the historic and urban center of an intermediate Chilean city. Then, with the determination and analysis of some urban attributes, a possible building proyect is defined, which can help as a reference and subsequent studies in this field.

The diploma thesis deals with the analysis of the best and highest use of the property (HABU). The theoretical part describes the basic principles of this method and its cruical parts: legal admissibility, physical possibility, financial merits and maximum profitability. This method is applied to a specific area called brown fields in the practical part of this thesis. The result of this method is the evaluation of the highest and best use of the property.

The diploma thesis deals with the analysis of economic indicators of Technos a.s., using statistical methods and the evaluation of the current financial situation. The work contains a theoretical and practical part. The theoretical part describes selected economic indicators, regression analysis, time series and correlation analysis. In the practical part, the analysis of selected economic indicators will be carried out and then statistical methods will be used to determine the prediction for the next year and to reveal the dependence between the individual indicators. The last part of the thesis deals with proposals that will improve the financial situation of the company.