The goal of the master's thesis is to evaluate the financial situation of the company BORS Břeclav a.s. and to create own suggestions for improvements based on the results. The analysis is carried out for the period 2003 to 2012. This work also shows a comparison with competing companies. The work is divided into four parts. The first part states the goal and methods of processing, in the second part is introduced the theoretical background of the work. The third part is devoted to the evaluation of the financial situation of the company and in the last part are presented own suggestions for improvements.

Predkladaná diplomová práca sa zaoberá kritickou analýzou súčasnej situácie firmy Gorenje Slovakia, ktorá na slovenskom trhu predáva domáce spotrebiče. Analýza externého prostredia odhaľuje možné príležitosti a hrozby na trhu. Na druhej strane, analýza interného prostredia prisieva k určeniu si silných a slabých stránok, a taktiež finančného zdravia spoločnosti. Výsledky analýz sú zosumarizované v SWOT analýze. V poslednom rade sú navrhnuté odporúčania a návrhy pre zlepšenie súčasnej situácie spoločnosti.

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The video streaming business has grown substantially during the last decades. To optimize the user experience in video streaming, it is important to know how the user satisfaction relates to the technical qualities for the video streaming services, such as bufferings and startup times.  The Net Promoter Score (NPS) is a widely used management tool used in surveys to measure customer satisfaction and loyalty. The users are categorized into three user groups based on a survey question. This thesis investigates whether it is possible to find correlations between the three user groups based on NPS ratings and measured technical qualities from video streams. Initial data exploring through information visualization suggested that the data should be separated into live streams and video-on-demand. Statistical analysis showed that the NPS user groups have no correlations to how long the users are watching the streams, nor to how long the video takes to start. The results showed, that the users watching live streams seem to be more sensitive to lower qualities than those watching video- on-demand. However, this could also be due to the fact that the measured technical qualities during live streams are generally lower. The buffering and the seek time proved to have correlations to the measured user satisfaction, but several other factors such as the actual video content could also have big impacts on the user’s ratings. The users which had experienced more buffering and longer seek times were more likely to rate the service with a lower score, than the average user. / Mängden videor som streamas över Internet har ökat väsentligt under de senaste årtiondena. För att kunna optimera upplevelsen för de som streamar videor är det viktigt för företagen som erbjuder dessa tjänster att veta hur kundnöjdheten relaterar till de tekniska egenskaperna. Dessa kan inkludera faktorer såsom buffring och starttider. Net Promoter Score (NPS) är ett verktyg som används inom många olika branscher för att mäta kundnöjdhet och lojalitet. Användarna delas in i tre grupper beroende på hur de svarar på en enkätfråga. Detta examensarbete undersöker huruvida det är möjligt att hitta korrelationer mellan kundnöjdhet baserad på de tre användargrupperna från NPS-verktyget och uppmätta tekniska kvaliteter från en streamingtjänst. Efter att inledande informationsvisualiseringar påvisade skillnader mellan live-strömmar och video-on-demand har dessa grupper hanterats separat. Statistisk analys visade att de tre NPS-grupperna inte har några korrelationer med starttiden eller hur länge användarna tittar på videor. Resultatet visade även att användarna som tittar på live-strömmar verkar vara känsligare för lägre tekniska kvaliteter än de som tittar på video-on-demand. Detta kan dock även bero på att de uppmätta tekniska egenskaperna under live-strömmarna generellt är lite lägre. Buffringen och söktiden visade sig ha samband med den uppmätta kundnöjdheten, men flera andra faktorer, såsom det faktiska videoinnehållet, kan också ha en inverkan på användarnas betyg. Användarna som hade upplevt mer buffring och längre söktider var mer benägna att ge tjänsten ett lägre betyg än den genomsnittliga användaren.

This study explores the financial performance measurement of South Africa's Top Companies. It aims to find a conclusion on the research problem, that is 'Do South Africa's Top Companies use the available arsenal to measure their financial performance?' Commerce and industry are the cornerstones of the economy of a country. This study purports to contribute to the ways and means of minimising the risk of business failures due to the resultant effects on the economy. The sample comprises of sixty companies. The sampling frame is the first hundred companies of the Financial Mail 200 Top Performers for 2004. The arsenal that is available to measure financial performance is researched in the financial literature. Mainly, this covers ratio analysis and interpretation, and the bankruptcy prediction models. To arrive at a conclusion on the research problem, a research instrument is developed from the host of financial ratios in the literature, including the bankruptcy prediction models. The research instrument comprises of popular ratios that are also found to be 'logical', as well as the ratios that make up the Z-Score bankruptcy prediction model. The instrument is called the Ratio Map and Z-Score and is applied to test the financial strengths/weaknesses of the Top Companies. In addition to the Ratio Map and Z-Score, the measures applied by the Top Companies as 'highlights' are analysed. This is done to determine the extent at which the measures unearth the strengths/weaknesses of the Top Companies. The conclusion drawn is that the Top Companies do not utilise the available arsenal to measure their financial performance. The supporting evidence is that the most frequently applied 'highlights' measures by the Top Companies cover only one area of the many financial fields of a company, that is, share performance. On the other hand, the analyses per Ratio Map and Z-Score have not revealed major material weaknesses in the financial position of the Top Companies. It is proposed that: ïf  More information be given in the notes to the financial statements to facilitate meaningful analysis; and ïf  A follow-up research study be done to assess the trends of the Top Companies. / Business Management / D.Comm. (Business Management)

La maladie de Crohn (MC) est une maladie chronique et récidivante du tractus gastro-intestinal. Dans la population pédiatrique, elle est très souvent accompagnée d'un retard de croissance (jusqu'à 88%). La MC se manifeste souvent autour de la puberté d’où l’importance du retard de croissance linéaire à ce stade crucial du développement de l’enfant. Une des questions essentielles est de savoir si le retard de croissance peut persister à l'âge adulte. La littérature est inconsistante sur ce point. En ce qui concerne les facteurs de risque potentiels, les corticostéroïdes (CS) qui sont la première ligne de traitement pour la majorité des patients, ont été largement impliqués. Bien qu'il existe des explications démontrant le mécanisme d’action des corticostéroïdes sur la croissance linéaire, les études cliniques impliquant l'utilisation CS soit à un retard de croissance temporaire ou permanent restent controverser et limiter. Nous avons examiné cette relation importante dans notre étude présente. Les principaux objectifs de l'étude sont les suivants: 1. D’évaluer la fréquence du retard de croissance chez le jeune atteint de la maladie de Crohn et qui a reçu des corticostéroïdes (CS) au cours de son traitement et 2. D’évaluer les facteurs de risque associés au retard de croissance temporaire ou permanent dans cette population. Méthodes : Afin d’atteindre nos objectifs, on a mené une étude de cohorte rétrospective. Cette cohorte comprend des patients qui ont été diagnostiqués de la MC (avant l’âge de 18 ans) à la clinique de gastroentérologie du Centre Hospitalier-Universitaire Sainte-Justine (CHUSJ) à Montréal. Ces patients ont tous reçus des CS en traitement initial(en excluant les rechutes). Les dossiers médicaux des patients ont été examinés de façon prospective afin de d’acquérir des informations sur : 1. La taille à chaque visite médicale; 2. La durée du traitement des CS; 3. L’administration de médication concomitante; 4. D’autres variables cliniques telles que l’âge au diagnostic, le sexe, la localisation et le comportement de la maladie. Pour ceux qui avaient atteints l’âge de 18 ans et qui ne fréquentaient plus la clinique, leur taille finale a été obtenue en les contactant par téléphone. Leurs parents ont aussi été contactés afin d’obtenir leur taille. On a converti nos résultats en scores de Z ou scores-Z ajustée pour l’âge et le sexe en utilisant la classification 2007 de l’Organisation Mondiale de la Santé(OMS). On a aussi calculé les tailles adultes cibles avec les données que nous avons récoltées. La raison de tout cela était de rendre nos résultats comparables aux études antérieures et renforcer ainsi la validité de nos trouvailles. Les enfants avec un score de Z<-1.64 (qui correspond au 5ème percentile) ont été considérés comme ayant un retard de croissance temporaire. Les scores-Z pour les tailles adultes finales ont été calculés en utilisant les mêmes normes de référence selon le sexe pour les personnes âgées de 17,9 ans. Un z-score <-1,64 a aussi été utilisé pour classer les individus avec un retard permanent. Ajouter à cela, ceux ayant une taille adulte finale <8,5cm de leur taille adulte cible (estimée à partir des hauteurs parentales) étaient considérés comme ayant un retard de croissance permanent. Des analyses de régression logistiques ont été faites pour examiner les facteurs associés à un retard de croissance temporaire et/ou permanent. Résultats : 221 patients ont été retenus. L’âge moyen de diagnostic était de 12.4 années et l’âge moyen de prise de CS était de 12.7 années. La répartition par sexe avait une légère prédominance masculine 54.3% contre 45.7% pour le sexe féminin. La majorité des patients étaient d’âge pubère (62.9%). On a surtout des patients avec une prédominance de maladie de type inflammatoire (89.1%) et localisé au niveau de l’iléo-colon (60.2%). Presque tous avaient pris une médication concomitante (88.7%) et n’avaient subi aucune chirurgie (95.9%). 19% des patients avaient un retard de croissance temporaire. L'analyse univariée a suggéré que le plus jeune âge au moment du diagnostic de la maladie et l'âge précoce à l'administration de stéroïdes étaient associés à un risque accru de retard de croissance temporaire. L’administration de CS à un jeune âge a été la seule variable (dans l’analyse multivariée) associée à un risque élevé de retard de croissance temporaire. En comparant à ceux ayant reçu des CS après l’âge de 14 ans (tertile 3), l’administration de CS à un âge précoce est fortement associé à un risque de retard de croissance (<11.6ans, OR: 6.9, 95% CI: 2.2-21.6, p-value: 0.001; 11.8ans-14ans, OR: 5.4, 95% CI: 1.7-17.1, p-value: 0.004). 8 (5.8%) sur 137 des sujets avaient une taille adulte finale <8,5cm de leur taille adulte cible. Dans l’analyse de régression linéaire multivariée, seul la variable de la taille adulte cible était associé à un changement de la taille adulte finale. Conclusion : Nos résultats suggèrent que la fréquence du retard de croissance permanent chez les enfants atteint de la MC est très faible. Un retard temporaire ou permanent de la croissance n’ont pas été associés à une augmentation de la quantité de CS administrée bien que l'administration de CS à un âge précoce soit associée à un retard de croissance temporaire. / Crohn's disease (CD) is a chronic, relapsing disease of the gastrointestinal tract. In the pediatric population it is very often accompanied by growth retardation (up to 88%). CD occurs in children mainly around puberty making the impact of growth impairment vital at this crucial stage of development. One of the critical issues is whether growth delay may persist into adulthood. Literature on this has been inconsistent. With regards to potential risk factors, corticosteroids (CS), the first line of treatment in the majority of patients, have been widely implicated. Although there is considerable mechanistic evidence, clinical studies linking CS use to either temporary or permanent growth remain controversial and limited. We examined this important relationship in our present study. The major objectives of the study were: 1. To evaluate the frequency of growth retardation in children with Crohn's disease who were administered CS and 2. To evaluate the factors associated with either temporary or permanent growth impairment in this population. Methods: We carried out a retrospective cohort study in patients diagnosed at the gastroenterology clinics of Hospital Sainte-Justine, Montreal. Patients were children diagnosed with CD and administered CS during the entire disease course. The medical charts of the patients were prospectively examined to acquire information on: 1. Measures of height acquired at each visit to the clinic; 2. Courses of CS administered; 3. Administration of other concomitant medications; 4. Information on clinical variables such as age at diagnosis, gender, disease location and behavior at diagnosis etc. For those patients who had attained the age of 18 and who were no longer visiting the clinics, final heights were acquired by contacting them over telephone. Similarly, their parents were contacted to acquire their final heights. Z-scores for height adjusted for age and gender were estimated using the WHO 2007 classification. Children with z-scores <-1.64 were deemed temporarily growth impaired. Final adult height z-scores for the subjects were calculated using the same standards for gender-matched persons who were 17.9 years old. A z-score of <-1.64 was also used to assign individuals as permanently growth impaired. As an additional criteria, those whose final height were <8,5cm below the target height (estimated from parental heights) were deemed to be permanently growth impaired. Logistic regression analysis was carried out to examine factors associated with temporary and/or permanent growth impairment. Results: 221 patients were included. The average age of diagnosis was 12.4 years and the average age at CS start was 12.7 years. The majority of children were male (54.3%). The majority of them where of pubertal age (62.9%). Most patients had inflammatory disease (89.1%) and ileocolonic disease location (60.2%). Concomitant medications were administered to about 88.7% of the patients. A minority of patients underwent surgery (4.1%). 19% of the patients had temporary growth impairment. Univariate analysis suggested that early age at disease diagnosis and early age at steroid administration was associated with increased risk for temporary growth impairment. Early age at administration of steroids was the only variable (in multivariate analysis) associated with increased risk for temporary impairment. Compared to children who were administered steroids after age 14, children administered steroids earlier (<11.6yr, OR: 6.9, 95% CI: 2.2-21.6, p-value: 0.001; 11.8yr-14yr, OR: 5.4, 95% CI: 1.7-17.1, p-value: 0.004) were significantly at higher risks for growth impairment. Similarly, only 5.8% of the patients had final heights <8,5cm of the expected target height. On multivariate linear regression analysis, target height was the only variable associated with final adult height. Conclusion: Our results suggest that the frequency of permanent growth retardation in children with CD is very low. Neither temporary nor permanent growth impairment was associated with increasing CS administration, although administration of CS at an earlier age was associated with temporary growth impairment.

This study explores the financial performance measurement of South Africa's Top Companies. It aims to find a conclusion on the research problem, that is 'Do South Africa's Top Companies use the available arsenal to measure their financial performance?' Commerce and industry are the cornerstones of the economy of a country. This study purports to contribute to the ways and means of minimising the risk of business failures due to the resultant effects on the economy. The sample comprises of sixty companies. The sampling frame is the first hundred companies of the Financial Mail 200 Top Performers for 2004. The arsenal that is available to measure financial performance is researched in the financial literature. Mainly, this covers ratio analysis and interpretation, and the bankruptcy prediction models. To arrive at a conclusion on the research problem, a research instrument is developed from the host of financial ratios in the literature, including the bankruptcy prediction models. The research instrument comprises of popular ratios that are also found to be 'logical', as well as the ratios that make up the Z-Score bankruptcy prediction model. The instrument is called the Ratio Map and Z-Score and is applied to test the financial strengths/weaknesses of the Top Companies. In addition to the Ratio Map and Z-Score, the measures applied by the Top Companies as 'highlights' are analysed. This is done to determine the extent at which the measures unearth the strengths/weaknesses of the Top Companies. The conclusion drawn is that the Top Companies do not utilise the available arsenal to measure their financial performance. The supporting evidence is that the most frequently applied 'highlights' measures by the Top Companies cover only one area of the many financial fields of a company, that is, share performance. On the other hand, the analyses per Ratio Map and Z-Score have not revealed major material weaknesses in the financial position of the Top Companies. It is proposed that: ïf  More information be given in the notes to the financial statements to facilitate meaningful analysis; and ïf  A follow-up research study be done to assess the trends of the Top Companies. / Business Management / D.Comm. (Business Management)

This thesis deals with general characteristics of financial analysis, the importance of financial analysis for financial management, an expression of financial ratios, including their systems, economic value added, and some bankruptcy and creditworthy models. The analytical section of the thesis applies selected financial indicators to interpret the financial situation of the constructional company Hochtief CZ.

This diploma thesis mainly focuses on the assessment/evaluation of external and internal surroundings/environment of a specific company between years 2012 and 2016. The first part of these defines theoretical constructs that are then applied in the practical part of the thesis. The external environment was analyzed using PESTLE analysis method and the Porter's Five Forces model. The financial analysis from 2012-2016 was used for the analysis of the internal surroundings. Based on the overall assessment/evaluation of the company surroundings/environment the author applies SWOT analysis and proposes several steps for the improvement.

The master’s thesis analyses financial health of the company SLB, s.r.o. in the years 2004 – 2007 at the basis of selected methods of the financial analysis. It comprises proposals of possible of identified problems which should result in the improvement of financial situation of the firm in future years.