Thesis (D. Comm.(Economic and management sciences))-University of Pretoria, 2004. / Summary in English. Includes bibliographical references. Available on the Internet via the World Wide Web.

Diss. Univ. Trier, 1993.

Στην πτυχιακή εργασία που ακολουθεί θα αναπτυχθεί με απλό τρόπο και με σαφήνεια ο σκοπός, το περιεχόμενο, και ο τρόπος σύνταξης και κατάρτισης των καταστάσεων των ταμιακών ροών (Cash Flows statements) σύμφωνα με το Διεθνές Λογιστικό Πρότυπο Ι. A. S. No 7 από θεωρητική και πρακτική άποψη και θα δοθούν δύο παραδείγματα της εταιρίας «SATO Βιομηχανία επίπλων γραφείου Α.Ε.» και της τράπεζας «ALPHA Bank Α.Ε.». Η εργασία αυτή περιλαμβάνει μια σύντομη εισαγωγή για τις οικονομικές καταστάσεις και ειδικότερα για την κατάσταση μεταβολών της χρηματοοικονομικής θέσης. Ακολουθεί μια λεπτομερής ανάλυση για το Κεφάλαιο κίνησης, τις πηγές και τις χρήσεις αυτού. Στη συνέχεια παρουσιάζεται η κατάρτιση της κατάστασης μεταβολών με βάση το Κεφάλαιο κίνησης και το Ταμείο. Ιδιαίτερο, όμως, κεφάλαιο αφιερώνεται για την κατάσταση ταμιακών ροών, σύμφωνα με το Διεθνές Λογιστικό Πρότυπο I.A.S. No 7, ενώ ακολουθούν υποδείγματα και πλήρη παραδείγματα κατάρτισης της κατάστασης των ταμειακών ροών για επιχειρήσεις. / The following thesis will be developed in a simple manner and clearly the purpose, content and method of preparation and training of the cash flows statements in accordance with international accounting standard No 7 from theoritical and practical side and will give two examples, of the company “SATO industry furniture trading S.A.” and the bank “ALPHA BANK S.A.”. This work includes a brief introduction to the financial statements and in particular the statement of changes in a financial position. Below is a detailed analysis of the capital, sources and uses of this. Then the statement of changes in financial position based on working capital and cash flows in accordance with internationa accounting standards No 7, followed by models and full training examples of cash flow for businesses.

Made available in DSpace on 2016-12-12T20:32:02Z (GMT). No. of bitstreams: 1 Dissertacao Osvaldo Cesar Lauer.pdf: 4045663 bytes, checksum: ff3597c7d6baea25cd17296e3aff9714 (MD5) Previous issue date: 2007-11-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Among the different methodologies, that exist for the evaluation of companies, which are being analyzed in the present studies, it was shown, in practical terms, what the literature has been reaffirming: the vast majority of valuation processes is being made by means of the application of the methodology of the discounted cash flow. Since the privatization process of the electric sector, including its recent reform, from 1998 onwards, one of the sectors that has mostly attracted investments in Brazil, has been the transmission of electric energy. The transmission concessions are sold in auctions, by the regulating authority, for the lowest transmission tariff offered, demanding complex financial calculations. Thus, from the auctions of 1999 onwards, the frequent utilization of the discounted cash flow has been observed in the financial modeling to overcome successfully competing proposals in auctions. The present study has the objective to identify the principal aspects related to an electric energy transmission company, culminating in the analysis of a practical comparison of an acquisition process of five transmission companies, applying the methodology of the discounted cash flow. The parameters of the WACC, adopted by the ANEEL in the first periodic revision of the transmission companies (in process), were used, in a pioneering fashion, in order to compare the value of the company established by the market with the value of the company evaluated and established by the regulating authority, verifying its correlation and adherence. / Entre as diversas metodologias de avaliação de empresas existentes, as quais são analisadas no presente trabalho, comprovou-se em termos práticos o que a literatura vem reafirmando: a grande maioria dos processos de valuation vem ocorrendo através da metodologia do fluxo de caixa descontado. Desde o processo de privatização do setor elétrico, e com a sua reforma recente, a partir de 1998, um dos setores que mais tem atraído investimentos no Brasil é o de transmissão de energia elétrica. As concessões de transmissão são licitadas pelo órgão regulador, pela menor tarifa de transmissão ofertada, exigindo cálculos financeiros complexos. Neste aspecto, a partir dos leilões de 1999, tem se observado a grande utilização do fluxo de caixa descontado nas modelagens financeiras para vencer as propostas concorrentes nos leilões. O presente trabalho tem por objetivo identificar os principais aspectos relacionados a uma empresa transmissora de energia elétrica, culminando na análise de uma comparação prática de um processo de aquisição de cinco empresas transmissoras, pela metodologia do fluxo de caixa descontado. Inovando, utilizou-se os parâmetros do WACC adotados pela ANEEL na primeira revisão periódica das transmissoras (em processo), de modo a aferir o valor da empresa estabelecido pelo mercado com o valor da empresa na ótica regulatória, verificando a sua correlação e aderência.

KOUSALOVÁ, L. Value generators of the synergistic effect of companies in the group. The diploma thesis. Brno, 2014. The diploma thesis deals with the value of the synergistic effect of companies in the group. The diploma is divided into two parts, namely theoretical and practical. In the theoretical part are described the main areas and procedures relating to company valuation. In the practical part was determined the resulting value of the equity capital of both companies and subsequently was determined the value of the synergistic effect at the date of 1.1.2013.

The subject of this thesis is to determine market value of the company Golf Invest Austerlitz s. r. o. and suggest appropriate solutions leading to confirmation of financial position and increase economic efficiency. The diploma thesis is divided into two parts. The theoretical part includes the issue of the valuation of company and brand. The practical part includes strategic and financial analysis as well as analysis and prognosis value generators. Based on the results is made the final determination of value of the company to 1. 1. 2013. In conclusion there are also formulated appropriate solutions to improve the current situation of the company.

Plesníková, Z. The assesment of objectified valuation of the company Krespo, s.r.o. Diploma thesis. Brno: Mendel University in Brno, 2014. The diploma thesis is focused on determining the business value of construction company Krespo, s.r.o. The goal of the submitted thesis is to determine objectified value of the company at 1. 1. 2013 for the purpose of owner's internal use. First part of the diploma thesis discusses theoretical literature. The practical part in-cludes the characteristic of the valued company and its valuation according to the theoretical literature. The process of valuation contains the strategic and financial analysis, and further analysis and forecast of generators of value. Based on this analysis Krespo, s.r.o. is appraised using discounted cash flow and capitalized earn-ings.

The thesis deals with the design and implementation of Business Intelligence solution for evaluation of cash flow in organization. In the theoretical part, author introduces the reader with theoretical knowledge of Business Intelligence, cash flow and analysis of enterprise information system Helios Green. In the practical part is description of the design and implementation of data warehouse and ana-lytic database. In the part of implementation is explained strategic planning of cash flow, enabled using writeback to the data warehouse. Next chapter is about building financial reports. Thesis is finished by evaluating of the solution in terms of its benefits in comparison with the previous situation.

This diploma thesis deals with the evaluation and comparison of the management of the chosen agriculture companies in the period 2010-2014 based on the methods of financial analysis. The first part of the thesis explains the influence of the Common Agricultural Policy on the agriculture of the Czech republic and descibes various methods of financial analysis. The second part contains financial analysis of selected companies and then evaluates and compares their financial situation based on the results of the analysis. The last part provides comparison of those two companies with the average results of a wide selection of other czech companies in the same branch.

The content of the diploma thesis is management analysis of business entity, whose main business activity is production and sale of nonalcoholic beverages in the Czech Republic. Main part of this diploma thesis is financial analysis of Coca-Cola HBC ČR, which is the biggest producer of nonalkcoholic beverages on the Czech market. Financial analysis was done for the period of five years from 2010 to 2014. All the ratios, which were described in theoretical part of thesis, were applied and described in practical part. In the financial analysis was calculated absolute indicators, differencial ratios and proportion ratios. On the base of financial analysis results were explained causes of differences in different years and proposals for better economical results was suggested. Data and informations were found in accounting statements, annual reports, auditor reports, corporate documents and other resources.