The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.

<p>Syftet med uppsatsen är att undersöka om det sydafrikanska skolväsendet bygger på teorierom det individuella lärandet. Undersökningen genomförs med tre metoder, en textanalys avläroplanen, intervjuer av lärare i Sydafrika och observationer av undervisning i ensydafrikansk skola. Resultatet är att det finns vissa spår av individuellt lärande i läroplanen,hos lärarnas svar och i viss undervisning. I diskussionen kommer jag fram till att även om detfinns frön av individuellt lärande i den sydafrikanska skolan så är det inte tillräckligt för attsäga att hela det sydafrikanska skolväsendet bygger på tankar om det individuella lärandet.Nyckelord: Individuellt lärande, Lärstilar, Revised National Curriculum StatementGrades R-9, Sydafrika.</p> / <p>The purpose of this essay is to investigate whether or not the South African school systempredicates upon theories of individual learning. The investigation is carried out using threemethods, a textual analysis of the Curriculum, interviews with South African teachers andclassroom observations. The resulat is that there are some traits of individual learning in thecurriculum, in the answers of the teachers and in some of the education. In my conclusivediscussion I find that even if there are some traces of individual learning in the South Africanschool system it is not enough to say that the South African school system predicates upontheories of individual learning.</p>

Syftet med uppsatsen är att undersöka om det sydafrikanska skolväsendet bygger på teorierom det individuella lärandet. Undersökningen genomförs med tre metoder, en textanalys avläroplanen, intervjuer av lärare i Sydafrika och observationer av undervisning i ensydafrikansk skola. Resultatet är att det finns vissa spår av individuellt lärande i läroplanen,hos lärarnas svar och i viss undervisning. I diskussionen kommer jag fram till att även om detfinns frön av individuellt lärande i den sydafrikanska skolan så är det inte tillräckligt för attsäga att hela det sydafrikanska skolväsendet bygger på tankar om det individuella lärandet.Nyckelord: Individuellt lärande, Lärstilar, Revised National Curriculum StatementGrades R-9, Sydafrika. / The purpose of this essay is to investigate whether or not the South African school systempredicates upon theories of individual learning. The investigation is carried out using threemethods, a textual analysis of the Curriculum, interviews with South African teachers andclassroom observations. The resulat is that there are some traits of individual learning in thecurriculum, in the answers of the teachers and in some of the education. In my conclusivediscussion I find that even if there are some traces of individual learning in the South Africanschool system it is not enough to say that the South African school system predicates upontheories of individual learning.

Magistro baigiamajame darbe išanalizuota ir įvertinta pelno (nuostolių) ataskaitos informacijos formavimas ir ataskaitos tobulinimo galimybės. Iškelta pelno (nuostolių) ataskaitos informatyvumo įvairiems jos vartotojams problema bei pateikti siūlymai, kaip šią problemą spręsti. Pirmoje dalyje išanalizuoti ir susisteminti įvairių Lietuvos ir užsienio autorių teoriniai pelno koncepcijos aspektai bei pelno ataskaitų reglamentavimas nacionaliniu ir tarptautiniu lygiu. Antroje dalyje atlikta pelno (nuostolių) ataskaitos informacijos pateikimo pagal nacionalinį ir tarptautinį reglamentavimą analizė, nustatyti vartotojai, kuriems yra aktuali pelno (nuostolių) ataskaita. Trečioje dalyje vertinamas pelno (nuostolių) ataskaitos tobulinimo būtinumas, ekspertinio vertinimo metodu nustatomi ataskaitos vartotojų poreikiai, lyginama pelno (nuostolių) ataskaitos informacija su nustatytais vartotojų poreikiais ir pateikiamas naujai sudarytas ataskaitos modelis. / Final Master Thesis analyzes and assesses formation of profit (loss) statement information and possibilities for improvement of the statement. The issue of informativeness of the profit (loss) account to different users thereof is raised and solutions for solving such issue are presented. Theoretical aspects of the concept of profit by different Lithuanian and foreign authors as well as regulation of profit statements at national and international level are analyzed and systemized in the first chapter. The second chapter analyzes presentation of information in profit (loss) statement in accordance with national and international regulations, and identifies the users subject to the profit (loss) statement. Assessment of necessity for improvement of profit (loss) statement, determination of the needs of statement users using experimental assessment method, comparison of information in profit (loss) statement with the determined needs of the users and a new accounting model are provided in the third chapter.

我國股市參與者向來以自然人為主，自然人所佔之比例約80%，即是一般俗稱的「散戶」。但散戶往往對於財務報表、業績、獲利能力等基本面資訊之依賴性極低，且無法使用及消化過於複雜之資訊，導致多數散戶投資者僅是抱著投機的心態盲目跟進，極容易成為公司內部人與市場中炒手不當得利的犧牲者。故本研究擬站在小額投資人之立場，嘗試由較為小額投資人熟知、容易瞭解且能直接反映企業營運優劣之「利潤」觀點出發，藉由分析損益表及現金流量表關鍵的財報資訊，可幫助投資人判讀企業體質好壞，進而能投資具成長性之企業，同時更能有效降低因投資失敗企業而遭受重大之損失之風險。 　　本研究以我國股票上市、上櫃、興櫃及公開發行公司為研究對象，探討所篩選出之損益與現金流量項目，對於評估企業經營績效與預測財務危機的效用，即判斷篩選的損益與現金流量項目是否對企業經營績效具有評價攸關性及對企業財務危機具有預測攸關性；並以獨立樣本t檢定、迴歸分析及Logistic分析，對假說進行檢定。 　　經過實證結果，獲致以下的結論： 1.損益與現金流量項目對企業經營績效之評價攸關性：本研究所選取之關鍵損益與現金流量項目均對企業短期、中期及長期經營績效具有顯著的解釋能力； 2.損益與現金流量項目對企業財務危機之預測攸關性：本研究所選取之關鍵損益與現金流量項目均對企業爆發財務危機前3年度內，區分出財務危機公司與正常公司之顯著差異，顯示所採取的變數具有差異性價值。 / The individual investors account for 80% as compared to 20% institutional investors, which characterized Taiwan’s stock market. Individual investors lack the capability to comprehend financial statements. They seldom rely on fundamental analysis of corporate performance to make investment decisions. In a stock market with the characteristics as Taiwan the individual investors are usually the victims of insider trading and market speculation. The purpose of this study is to identify certain financial items from income statement and the statement of cash flows which are easy to understand by the individual investors and are valuation relevant as well as possessing the capability to predict the financial distress of listed companies. Nine financial items from income statement and the statement of cash flows were selected for test and the results indicate that: 1.All selected financial items are valuation relevant in distinguishing short term, mid-term and long term operating performance. 2.All selected financial items are capable of predicting financial failure of enterprises three years preceding the financial distress emerge.

The aim of the thesis entitled "Analysis of liquidity and cash flow" is to analyze liquidity and cash flow of the company. The theories then apply in terms of the selected company. The first part of the thesis contains theoretical knowledge about cash flow, liquidity and bankruptcy and credibility models. It describes what is cash flow and its division. Furthermore, the preparation methods of the statement of cash flows and what is the difference between cash flow and profit. The following is a division of liquidity in the current ratio, quick asset ratio and cash position ratio. This thesis also deals with the definition of the concept of net working capital. At the end of the theoretical part describes selected bankruptcy and credibility models with calculation procedures. The second part deals with the analysis of liquidity, cash flow and bankruptcy and credibility models. For this purpose were used statements of the selected company VESAS, s.r.o. (balance sheet and statement of profit and loss). On the basis of these statements was prepared the statement of cash flows which was supplemented by additional indicators containing cash flow. Furthermore, all three types of liquidity were calculated and subsequently concluded that if the company has problems with the payment obligations. Based on bankruptcy and credibility models was rated financial health of the company.

Masters in Public Administration - MPA / Within the field of secondary education in South Africa there is currently a major crisis over learners’ poor academic achievement. This is a challenge to all roleplayers,especially the high failure and drop-out rates in Grades 10 and 11. In this study the problem of grade progression and promotion in Outcomes- Based Education (OBE) in a mixed low, middle and working-class school is addressed. The main question arising from this problem concerns the high promotion and low retention rates at the school. The central focus in this thesis is the understanding of grade progression and promotion on the part of Grade 10 educators. Thus this study investigates the implementation of grade progression and promotion, through observation as to how the actual practices and methods of educators and their Senior Management Team influence this process. Furthermore, the consequences for Grade 10 learners of the practices associated with grade progression and promotion are examined. This includes an analysis of educators’ opinions and how their practices of grade progression and promotion have affected or disadvantaged the learning process.This research is conceptualized in the domain of social, post-structural and constructivist theory, which provides a meaningful framework to help understand and explain educators’ multiple perceptions in the classroom. The study starts by exploring whether a poor socio-economic environment has a direct influence on activities in schools. This study also examines whether a poor socio-economic environment contributes to a dysfunctional situation in the classroom and school environment, which unintentionally influences the grade progression and promotion sessions. In addition, the study investigates and determines whether there is a disjuncture between policy (theory) and implementation (practice) when conducting grade progression and promotion. A qualitative research method was used in this study and a qualitative ethnographic design, influenced by an interpretivist framework, was adopted. Qualitative ethnographic techniques, such as observations, interviews and documents, were employed to collect relevant information for this study. Data was analyzed by using thematic narrative analysis to answer the dissertation questions. Ethical conduct and procedures were strictly observed.The results show that the socio-economic environment contributed to a dysfunctional condition in the school, which had a negative impact upon, and influenced the learning experience of, both educators and learners. The evidence revealed that the actual practices of educators and the school’s Senior Management Team during progression and promotion meetings were influenced by their subjective perceptions, attitudes and opinions. From this, the conclusion was reached that the progression, promotion or retention of learners resulted in positioning and labelling in the classroom, which might eventually lead to low motivation, weak performances and dropping-out. The significance of this study lies in the practical and academic value it holds for educators and other stakeholders. The findings, implications and recommendations can be used as a guide to provide solutions to problems and barriers which occur during grade progression and promotion in schools, and may offer opportunities for further investigation or study.

The master's thesis focuses on detailed mission statements analysis of leading companies operating in Czech republic. The aim of the thesis is to provide the comprehensive view on the current situation in field of mission statements and to examine the relationship between mission statement and firm performance. Theoretical part introduces the topic, basic charasteristics of mission statements and describes research methods used in practical part. In second part is performed content analysis, textual analysis, analysis of mission statements availability, readability, origin of its owner. Also the link between the corporate ethos and mission statements is defined in practical part. Through the statistical analysis of dependence is examined the relationship between mission statements and chosen financial indicators at the end of the thesis.

This master's thesis evaluates the financial situation of Tiskárny Havlíčkův Brod a.s. in the years 2004 - 2006. There is performed the financial analysis and the analysis of current situation of company on the basis of theoretic pieces of knowledge from literature. The analysis is the basis for improvement suggestions of present financial situation of the company.

The thesis focuses on the financial situation in Stavona, spol. s r.o., a company specializing in the production and sales of plastic fillings. The financial situation is assessed through a set of financial analysis indicators. The main focus is placed on the application of certain methods of financial and strategic analysis, diagnostics of strong and weak aspects of the company’s financial economy and a proposal as to the solution of trouble spots in company finance and strategy management.