The purpose of this thesis is to evaluate the financial situation of Zemědělství Blatná a.s. company by using financial analysis and intercompany comparison methods. The first part explains the elementary concepts related to the topic as well as the selected methods of the financial situation eveluation. I am also mentioning the methods and way of intecompany comparison. The second part describes applying the theoretical knowledge in Zemedělství Blatná a.s. For indicating a better information capability the individual outcomes are compared with the results of Agraspol Předmíř a.s. company and also with Zemědělské obchodní družstvo Němětice company. The conclusion summarizes the individual results and propopes appropriate measures to improve the financial situation of Zemědělství Blatná a.s.

This master work deals with analysis of financial statement and that’s balance sheet, profits and losses and cash-flow of company at specific period through the use of financial analysis. It’s includes in part theoretical background of financial analysis, in part directions needed to successful analysis and analysis of chosen financial statements items to fulfill objectives of master work.

Submitted by Maria Medeiros (maria.dilva1@ufcg.edu.br) on 2018-07-31T13:23:22Z No. of bitstreams: 1 CIBELLE MARA REZENDE FELINTO - DISSERTAÇÃO (PPGECA) 2016.pdf: 3852337 bytes, checksum: 70e2fd1ed39a58e0a5b5613b077460c0 (MD5) / Made available in DSpace on 2018-07-31T13:23:22Z (GMT). No. of bitstreams: 1 CIBELLE MARA REZENDE FELINTO - DISSERTAÇÃO (PPGECA) 2016.pdf: 3852337 bytes, checksum: 70e2fd1ed39a58e0a5b5613b077460c0 (MD5) Previous issue date: 2016-05-23 / Capes / Nesse estudo objetivou-se identificar a sustentabilidade da utilização dos recursos hídricos para João Pessoa, capital do Estado da Paraíba e localizada na Bacia Hidrográfica do rio Paraíba. Foram identificadas as principais forças motrizes, pressões, estado do meio ambiente e impacto sobre os recursos hídricos exercidos por essa cidade nas bacias em que ela está inserida, bem como as referidas medidas de respostas existentes e potenciais. A pesquisa utilizou-se do Sistema de Indicadores de Sustentabilidade Força Motriz-Pressão-Estado-Impacto-Resposta (FPEIR) para alcançar os seus objetivos. Após a montagem do modelo, foram selecionados 26 indicadores para representar a sustentabilidade das bacias, e alguns dos quais foram analisados em conjunto. Esses indicadores ajudaram a analisar a disponibilidade e a qualidade das águas superficiais e subterrâneas da região estudada. A aplicação do modelo FPEIR mostrou que os mananciais das duas bacias que abastecem João Pessoa não estão sendo geridos sustentavelmente. Os resultados mostram que a população de João Pessoa exerce notável pressão sobre os recursos hídricos das bacias em estudo em ambos os aspectos: qualitativo e quantitativo. Evidencia-se, ainda, a necessidade de serem realizadas avaliações frequentes das condições de sustentabilidade das bacias hidrográficas envolvidas. Para isso, é necessário a atualização periódica dos dados referente às bacias, desenvolvendo estudos que possam auxiliar no planejamento integrado. / This study aimed to identify the sustainable use of the water resources to João Pessoa, the state capital of Paraíba, located in the basin of the river Paraíba. The main driving forces were identified, pressures, state of the environment and impact on the water resources held by this city in the basins in which it operates, as well as the measures of existing and potential responses. The research used the Sustainability Indicator System Driver-Pressure-State-Impact-Response (DPSIR) to achieve their goals. After fitting the model, were selected 26 indicators to represent the sustainability of basins and indicators 26 have been identified, some of which were analyzed together. These indicators helped to analyze the availability and quality of the surface and groundwater in the region studied. The application of DPSIR model showed that the sources of the two basins that supply Joao Pessoa are not being managed sustainably. The results show that the population of Joao Pessoa exerts considerable pressure on the water resources in the basins studied in both aspects: qualitative and quantitative. It is evident also need to be carried out frequent assessments of the conditions of sustainability of watersheds involved. This requires periodic updating of data related to basins, developing studies that can assist in the integrated planning.

The aim of the thesis is the application of financial analysis on the financial statements, and balance sheet and profit and loss in 2008-2010. The work is divided into three parts. The first part contains the theoretical background, selected methods of financial analysis. The second part is the application of selected methods for a specific company and the final section contains suggestions for improvement in problem areas.

The aim of the thesis is the application of financial analysis on the financial statements, and balance sheet and profit and loss in 2008-2010. The work is divided into three parts. The first part contains the theoretical background, selected methods of financial analysis. The second part is the application of selected methods for a specific company and the final section contains suggestions for improvement in problem areas.

Submitted by Tatiana Lima (tatianasl@ufba.br) on 2015-03-23T19:53:51Z No. of bitstreams: 1 Soares Júnior, Jair Sampaio.pdf: 3716316 bytes, checksum: 0ed464d1e2ef44d783c119d942d5b049 (MD5) / Approved for entry into archive by Tatiana Lima (tatianasl@ufba.br) on 2015-04-06T17:55:50Z (GMT) No. of bitstreams: 1 Soares Júnior, Jair Sampaio.pdf: 3716316 bytes, checksum: 0ed464d1e2ef44d783c119d942d5b049 (MD5) / Made available in DSpace on 2015-04-06T17:55:50Z (GMT). No. of bitstreams: 1 Soares Júnior, Jair Sampaio.pdf: 3716316 bytes, checksum: 0ed464d1e2ef44d783c119d942d5b049 (MD5) / Dados públicos armazenados, nunca antes disponibilizados à população, hoje podem ser acessados livremente através da Internet. Paralelamente, impulsionado pelo aumento da capacidade computacional de armazenamento e processamento de dados, o Knowledge Discovery in Databases – KDD tem se tornado um método amplamente discutido para extração de conhecimento das bases públicas de dados. Este trabalho se propõe a contribuir para o estudo do desenvolvimento humano ao avaliar o potencial do KDD como método a ser empregado na mensuração do desenvolvimento social a partir de informações públicas. Por outro lado, a evolução do pensamento científico sobre o desenvolvimento converge cada vez mais para uma percepção transdisciplinar, complexa e intangível. Nessa perspectiva, os atuais métodos utilizados na construção de índices e sistemas de indicadores sociais, mostram-se insuficientes para representar o fenômeno e o KDD destaca-se em meio ao estado da arte das tecnologias de pesquisa empregadas no estudo desse tema como um método promissor, uma vez que contempla a modelagem de conceitos sociais e permite identificar e mensurar diversas relações entre os fatores associados ao fenômeno. A partir da teoria das medições, que se baseia na filosofia da ciência e na estatística, são exploradas as potencialidades analíticas do método na elaboração de índices sociais, tanto em nível teórico-metodológico – em que se discutem os construtos, modelos e indicadores – quanto em nível prático, através da sua aplicação ao contexto do desenvolvimento social no Brasil. Para isso, no nível teóricometodológico, são analisados quarenta e três dos mais conhecidos trabalhos nacionais e internacionais utilizados na mensuração do desenvolvimento social. No nível prático, são utilizados dados públicos do Instituto Brasileiro de Geografia e Estatística, Ministério da Saúde, Ministério da Educação e Ministério da Justiça de todos os 5.560 municípios brasileiros. Os resultados da pesquisa apontam que, de fato, o KDD apresenta-se como um método com grande potencial analítico em relação aos métodos tradicionais, revelando-se, também, como adequado à abordagem multivariada do fenômeno, uma vez que é capaz de refletir, na esfera das investigações da realidade social, a complexidade do fenômeno, em afinidade com as formulações teóricas mais recentes. Public data stored, never before available to the population today can be accessed freely via the Internet. In parallel, driven by increased computing storage and processing of data, Knowledge Discovery in Databases - KDD has become a widely discussed method for extracting knowledge from the public databases. This paper aims to contribute to the study of human development to assess the potential of KDD as a method to be employed in the measurement of social development from public information. Moreover, the evolution of scientific thinking on development converges increasingly to a perception disciplinary, complex and intangible. From this perspective, the current methods used in the construction of indexes and systems of social indicators, to be insufficient to represent the phenomenon and KDD stands out amid the state of the art search technologies employed to study this subject as a promising method, since it includes the modeling of social concepts and to identify and measure various relationships between factors associated with the phenomenon. From the theory of measurement based on philosophy of science and statistics, are exploring the potential of the analytical method in developing social indicators, both in theoretical and methodological - in which we discuss the constructs, models and indicators - as on a practical level, through its application to the context of social development in Brazil. For this, the theoretical and methodological, are analyzed Forty-three of the best known national and international work used in the measurement of social development. On a practical level, are used public data from the Brazilian Institute of Geography and Statistics, Ministry of Health, Ministry of Education and Ministry of Justice in all 5,560 Brazilian cities. The survey results indicate that, in fact, the KDD is presented as an analytical method with great potential in relation to traditional methods, revealing, too, as appropriate to the multivariate approach the phenomenon, since it is capable of reflecting, in the sphere of research of social reality, the complexity of the phenomenon, in affinity with the more recent theoretical formulations.

This master´s thesis deals with evaluating the financial situation of Thermona, between 2006 and 2010. The goal of this thesis is to analyze the recent situation of the company using selected methods of financial analysis and suggesting potential solutions to improve the financial situation of the company in the future. The first part focuses on theoretical knowledge. The second part is devoted to a strategic and financial analysis. The last part contains suggestions for improving the recent financial situation.

This thesis focuses on the evaluation of the selected company’s financial situation in the years 2007 - 2011. It details methods of financial analysis and their application in the selected company, assesses individual indicators and identifies shortcomings. Based on these findings, there are proposed measures in area of outstandings and liabilities, liquidity, productivity and profitability that will lead to rectification of deficiencies and preservation of financial stability and the financial health of the company.

The goal of the thesis is to carry out financial performance analysis of two retail companies based on selected financial analysis tools and use its results for inter-company comparison. The theoretical section introduces selected methods of financial analysis and intercompany comparison methods which are used in the practical section to perform financial analysis of Billa and Kaufland companies. The selected performance ratios are consequently compared by means of intercompany comparison methods.

This thesis deals with financial analysis. It aims to theoretically describe the environment in which the company operates. Then she focuses on the theoretical description of the financial analyzes, their types, methods and approaches. In the practical part, these methods are applied to Lékárna Čech s.r.o. Contribution of this thesis is to be a comprehensive assessment of the financial situation of the company and propose possible measures for its improvement or further direction using the tools that are used in planning financial strategy.