This diploma thesis is focused on the influence of European law on the business enti-ties in the Czech Republic. The primary objective of this thesis is to explain how the implementation of Directive 2013/34/EU affects the accounting statements of business entities. There is also paid attention to the new modification of the Accounting Act in this thesis. The amendment of the Accounting Act is compared with the Directive 2013/34/EU in the Financial reporting. Especially this thesis is concentrated on the balance sheet, profit and loss account, the final accounts, the annual report and any other financial reports. After this comparison it has to be shown, whether all the important parts of Directive 2013/34/EU are component of the Czech law. Moreover, this thesis describes some of the advantages that are provided for micro-undertakings and small-undertakings.

The purpose of this diploma thesis is to clarify debtors insolvency, impending debtors insolvency and possibilities of solving, especially by selection and analysis of items in accounting statements, which are for debtors insolvency and impending debtors insolvency characteristic. The specification of diversities between insolvency trial and insolvency trial with European international element. Public availability of informations about the insolvency trial in insolvency register.

The master´s thesis is focused on effectiveness of chosen construction companies between 2010 and 2014. It analyses financial situation and compares the development of these companies. Tool used for evaluation of effectiveness is financial analysis. Publicly availabable data is used. Results are evaluated and suggestions for improvement are drafted in the end of this thesis.

The thesis contains an evaluation of the economic situation of a building company using a financial analysis and establishes a financial plan for the following year. The theoretical part defines terms such as building company, asset structure and accounting statements used. The following part discusses the financial planning and various methods of financial analysis including its characteristics. The case study describes the economic situation of the building company in the period in question expressed by way of selected financial analysis methods. The aim of the thesis is to assess the company development within the specified six years and to prepare a financial plan for the following year.

The diploma thesis occupies with the evaluation of financial health of the company Východočeská plynárenská, a. s. by traditional and less famous methods of financial analysis. It presents suggestions to improvement the company´s financial situation on the basis of financial analysis´s results. Contains a recommendation to use the concept of economic value added as complex tool for evaluation of 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 subject of the thesis "Evaluation of company performance" is evaluating the quality of information provided by and the subsequent application of the busines performance measuring indicators. The first part focuses on the basic concepts, such as the enterprise value of the company. The second part evaluates the classical methods of financial analysis, including creditworthiness and bankruptcy models. The third part focuses on modern EVA indicator. The last part is focused on the application of these methods and models to a selected company and to evaluate its performance in the years 2012-2014.

The master´s thesis is focused on efficiency of chosen company. It analyses the company’s development and financial situation in years 2010-2014 with methods od financial analysis. Financial situation and analysis of situation is based on chosen accounting statements.

The topic of the diploma thesis is creative accounting used in accounting of a certain business corporation. First, main terminologies that are important for creative accounting are identified. Further, various practices of creative accounting of a business corporation dealing with construction works are identified. Correct re-accounting of all accounting transactions that are in contradiction with laws is proposed. The analytical part summarizes all and compiles account sheets corresponding with the authentic and honest portrayal of accounting entity.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-04-18T16:33:53Z No. of bitstreams: 1 Adriano Cagol_.pdf: 619508 bytes, checksum: 490415002d6a9bb9ff9bb7f968e23b21 (MD5) / Made available in DSpace on 2018-04-18T16:33:53Z (GMT). No. of bitstreams: 1 Adriano Cagol_.pdf: 619508 bytes, checksum: 490415002d6a9bb9ff9bb7f968e23b21 (MD5) Previous issue date: 2017-04-27 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / As demonstrações financeiras apresentam o desempenho financeiro das empresas e são uma importante ferramenta para análise da situação patrimonial e financeira, bem como para tomada de decisões de investidores, credores, fornecedores, clientes, entre outros. Nelas constam as notas explicativas que descrevem em detalhes as práticas e políticas de comunicação dos métodos de contabilidade da empresa, além de informações adicionais. Dependendo dos objetivos, não é possível uma correta análise da situação de uma entidade através das demonstrações financeiras, sem a interpretação e análise das notas explicativas que as acompanham. Porém, apesar da importância, a análise automática das notas explicativas das demonstrações financeiras ainda é um obstáculo. Em vista desta deficiência, este trabalho propõe um modelo que aplica técnicas de mineração textual para efetivar a extração de conceitos e a sumarização das notas explicativas, relativas à seção de principais práticas contábeis adotadas pela empresa, no sentido de identificar e estruturar os principais métodos de apuração de contas contábeis e a geração de resumos. Um algoritmo de extração de conceitos e seis algoritmos de sumarização foram aplicados sobre as notas explicativas das demonstrações financeiras de empresas da Comissão de Valores Mobiliários do Brasil. O trabalho mostra que a extração de conceitos gera resultados promissores para identificação do método de apuração da conta contábil, visto que apresenta acurácia de 100% na nota explicativa do estoque e do imobilizado e acurácia de 96,97% na nota explicativa do reconhecimento da receita. Além disso, avalia os algoritmos de sumarização com a medida ROUGE, apontando os mais promissores, com destaque para o LexRank, que no geral conseguiu as melhores avaliações. / Financial statements present the financial performance of companies and are an important tool for analyzing the financial and equity situation, as well as for making decisions of investors, creditors, suppliers, customers, among others. These are listed explanatory notes that describe in detail how practices and policies of accounting methods of the company. Depending on the objectives, a correct analysis of the situation of a company on the financial statements is not possible without an interpretation and analysis of the footnotes. However, despite the importance, an automatic analysis of the footnotes to the financial statements is still an obstacle. In view of this deficiency, this work proposes a model that applies text mining techniques without the sense of identifying the main methods of calculating the accounting accounts, the reports in the footnotes, with concept extraction, as well as generating a summary that contemplates the main idea of these, through summarization. A concept extraction algorithm and six summarization algorithms are applied in financial statements of companies of Brazilian Securities and Exchange Commission. The work shows that concept extraction generates promising results for the identification of the method of calculating the accounting account, since it presents a 100% accuracy in the footnote of inventory and property, plant and equipment, and accuracy of 96.97% in the footnote on revenue recognition. In addition, it evaluates the algorithms for summarization with the ROUGE measure, pointing out the most promising ones, especially LexRank, which in general obtained the best evaluations.