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Využití finanční analýzy k racionalizaci řízení podniku / Financial Analyses Using for Rationalization of a Company ManagementFinferová, Jana January 2008 (has links)
This master’s thesis deals with evaluace the financial situation of the company in the years 2002 - 2007 at the basis of selected methods of the financial analysis. The work includes proposals of possible solution contribute to improvement of the financial situation fo the firm.
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Wahhábismus na Balkáně : případová studie Bosny a Hercegoviny / Wahhabism on the Balkans : the case study of Bosnia and HercegovinaJanková, Vladimíra January 2014 (has links)
This thesis deals with the topic of the current Wahhabi movement in Bosnia and Herzegovina. The aim of this thesis is to assess the size of the movement, its ties with militant Islamist groups, financing, relations with the majority of the Bosnian society and the extent of potential security threat posed by the Bosnian Wahhabis. Due to the prevailing view of most sources dealing with the topic through the prism of security studies, the analysis focuses apart from security segment on political and economic areas. The study set independent, intermediate and dependent variables in order to verify an assumption that the influence and the scope of Wahhabi movement in Bosnia and Herzegovina is on a wane, and despite the presence of several thousand of Wahhabis, it neither poses a significant threat to social order nor development of the country. The findings indicate that financial involvement of foreign Islamic actors in the Bosnian Wahhabi movement is limited. Political instability together with socio-economic difficulties of certain groups of the Bosnian society do no lead to the growth of the Wahhabi community, however, they belong among factors which can potentially contribute to an increase of Islamic radicalisation in the country.
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En kvantitativ studie om hur kapitalstrukturen för fastighetsbolag i Sverige påverkas av en låg- respektive högkonjunkturBittar, Brandon, Larsson, Jenny January 2023 (has links)
For a significant amount of time, companies have relied on both external and internal capital to finance their operations. In this process, prioritization plays a pivotal role. When facing difficulties for internal capital, companies opt to seek external capital in terms of debt financing. Consequently, companies must thoroughly consider the formation of their capital structure. This study focuses on inspecting the capital structure of residential rental companies and commercial rental companies, as the volatility significantly differs, with residential rental companies having the upper hand. The economic situation influences the company's capital structure, with a downturn in the economy leading to increased debt levels. Hence, the aim of this study is to compare the impact of low and high economic cycles on the capital structure of residential rental companies and commercial rental companies in Sweden. Moreover, the study seeks to explore the various factors that affect the formation of their individual capital structure. Using a quantitative methodology with a deductive approach while also using the database Business Retriever, this study takes advantage of annual reports as the primary source of data collection. The study found that the economic situation affects capital structure for both types of companies, whereas commercial rental companies had a higher debt ratio under 2008 and 2017. The results show that profitability had the most significant impact on dependent variable debt ratio, although only in 2017 for commercial rental companies. Likewise, the company's size also had an effect, with the difference that the value was too low to be seen as significant. The other variables did not show to be statistically significant. Based on the study, residential rental companies are regarded as more stable due to its less volatile in revenues. Thus, making it a safe haven for investors compared to commercial rental companies. The conclusion from the study implies that both trade-off theory and the pecking order theory align with the results, with pecking order theory the more dominating. This is consistent with prior research, which is in the discussion section along with suggestions for future research. / Under en väldigt lång tid har företag använt sig av externt samt internt kapital för att finansiera bolagen vid denna process är prioritering av stor vikt. Vid brist av internt kapital väljer företagen att vända sig till externt kapital, i form av skuldsättning. Detta leder till att företagen måste överväga hur kapitalstrukturen ska formas. Denna studie riktar sig mot att undersöka bostadshyresbolag och lokalhyresbolag skuldsättningsgrad med anledning av att volatiliteten skiljer sig markant med en fördel för bostadshyresbolagen. Konjunkturläget påverkar företags skuldsättningsgrad där en lågkonjunktur ökar skuldsättningsgraden. Studiens syfte är därav att jämföra hur kapitalstrukturen påverkar bostadshyresbolag och lokalhyresbolag av en låg- respektive högkonjunktur i Sverige. I samband med detta undersöks även vilka faktorer som påverkar kapitalstrukturen. Denna studie använder sig av en kvantitativ metod med deduktiv ansats och där databasen Business Retriever används för datainsamlingen. Resultatet visar att konjunkturläget påverkar kapitalstrukturen för företag för båda bolagsformerna, där lokalhyresbolagen hade en högre skuldsättning både 2008 och 2017 jämfört med bostadhyresbolag, utifrån medelvärde. Studien visar att variabeln lönsamhet hade störst påverkan på den beroende variabeln skuldsättning under endast 2017 för lokalhyresbolag. Storlek likaså, men värdet var alldeles för lågt för att förkasta. Resterande variabler fann sig inte vara ett signifikant samband. Utifrån studien kan bostadsmarknaden anses vara mer stabil då intäkterna är mindre volatila och kan därmed ses som ett safe haven för investerare, jämfört med lokalhyresbolag. Slutsatserna för studien visar att trade-off teorin samt pecking order teorin går i enlighet med studiens resultat, där teorin pecking order teorin var mer dominerande i resultatet. Detta går även i linje med tidigare forskning vilket bland annat diskuteras i diskussionen med förslag till framtida forskning.
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Anargie in die beloofde land : 'n holistiese benadering tot die 'Rigtertyd'Le Roux, M. 06 1900 (has links)
Text in Afrikaans / Die verhandeling behels 'n holistiese benadering tot die geskiedenis van die Israelitiese stamme/clans gedurende die 'tyd van die Rigters' (soos in die Ou Testament gereflekteer). Na my mening het 'n holistiese benadering die potensiaal om 'n meer komprehensiewe beeld van die 'Rigtertyd' te verkry. 'n Vierledige ondersoek na die
situasie van die Israelitiese stamme/clans word daarom aan die hand van die politieke konteks, die sosio-kulturele en ekonomiese situasie, die godsdienstig-ideologiese aspek en die literere dimensie gedoen. In die laaste hoofstuk is daar gepoog om die verskillende dimensies op mekaar te betrek. Opsommend kan gese word dat byna alle aktiwiteite gedurende hierdie periode ongestruktureerd en sonder orde was, dit wil se daar was anargie in die Beloofde Land.
· Elkeen het gedoen wat reg was in sy eie oe' (Rgt 21 :25). / This dissertation deals with a holistic approach towards the history of the Israelite tribes/clans throughout the 'period of the Judges' (as referred to in the Old Testament). In my opinion, a holistic approach has the potential to offer a more comprehensive analysis of the 'period of the Judges'. A fourfold investigation into the situation of the Israelite tribes/clans is carried out involving the political context, the socio-cultural and economic situation, the religious-ideological aspect and the literary dimension. In the last chapter an attempt is made to integrate the different dimensions. To conclude, it can be said that nearly all phenomena in the tribal period was characterized
by a lack of structure or order, in other words, there was anarchy in the Promised Land.
'Everyone did what was right in his own eyes' (Jdg 21 :25). / Biblical and Ancient Studies / M.A. (Bybelkunde)
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Les enjeux de la sauvegarde du patrimoine culturel matériel en Iran depuis 1997 jusqu'en 2015 / The stakes in the protection of the material cultural heritage in Iran since 1997 until 2015Nekouie Naeenie, Nasim 23 November 2017 (has links)
La Révolution de 1979 a provoqué en Iran une vague de méfiance à l’égard des autres pays et l’hostilité envers les États-Unis a mis le pays dans une position conflictuelle avec le monde occidental. Avec l’affaire de la prise d’otages en novembre 1979, les relations entre l’Iran, les États-Unis et l’Europe ont été coupées. Tout cela n’a pas été sans conséquences sur la conservation du patrimoine culturel : si Persépolis a échappé à la destruction, en revanche le mausolée de Reza Shah a été complétement détruit par les révolutionnaires. Cependant des démarches effectuées par les spécialistes eurent pour résultat l’enregistrement pour la première fois de trois monuments historiques de l’Iran sur la liste du patrimoine mondial : Tchogha Zanbil près de Suse, Persépolis dans la province de Fars et la place de Naghsh-e-Jahan à Ispahan. Malheureusement, le déclenchement subit de la guerre avec l’Irak n’a pas laissé le temps de mettre en place les mesures de protection et pendant huit ans les sites et les monuments historiques de l’Iran ont subi quantité de dégâts.Après la guerre, jusqu’en 1997, le gouvernement de M. Rafsandjani entreprit de relever les ruines résultant de « la Guerre Imposée ». Mais l’inflation, qui pourtant ne fut à aucun moment supérieure à ce qu’elle avait été pendant « l’époque de la Construction », entraîna peu à peu la dépréciation de la monnaie et l’augmentation des inégalités sociales. Cette situation, qui empira jusqu’au gouvernement de M. Rohani, fit qu’on porta moins d’attention au patrimoine culturel. En fait, après la Révolution de 1979, les biens du patrimoine culturel de l’Iran ont été répartis en deux groupes : ceux qui pouvaient être considérés comme le patrimoine religieux, et ceux qui, antérieurs à la conquête musulmane de la Perse, n’avaient aucun rapport avec la spiritualité musulmane chiite. Les investissements pour la restauration et la protection des monuments du premier groupe n’ont été faits que pour propager le chiisme et dans le but d’influencer de plus en plus l’opinion publique, déjà sensible à la question de la religion et aux miracles des imams chiites. Cependant, bien qu’appartenant à ce groupe, certaines mosquées historiques et des caravansérails n’intéressent pas les organismes culturels du pays, du fait de leur faible rentabilité. En soi, la meilleure solution pour réaliser les plans de sauvegarde des monuments historiques serait la participation de la population, mais l’étude du lien entre la société et le gouvernement montre qu’une telle coopération dépasse largement le seul domaine culturel et prend aujourd’hui en Iran un sens politique. / The Revolution of 1979 in Iran leaded to a wave of distrust of the other lands and to hostility towards the United States. It put the land also into a situation of confrontation with western world. The hostage-taking in November 1979 resulted in a breakup of relations between Iran, the United States and Europe. All of this has not been without effect on the heritage conversations.If Persepolis escaped the destruction, but Reza Shah’s Mausoleum was completely demolished by revolutionists. However the employment of specialists had an outcome, that for the first time three historical monuments of Iran were put on the list of UNESCO-world heritage site: Tchogha Zanbil near Susa, Persepolis in Fars-province and Naghsh-e Jahan Square (world-image) in Esfahan. Unfortunately the sudden outbreak of war with Iraq allowed no time for protection-sanction and for 8 years the historical cities and monuments of Iran have been much more damaged.After the war, the government of Akbar Rafsanjani committed to rebuild the ruins resulted by imposed war. But never higher as “period of construction”, the inflation leaded gradually to a currency debasement, also to an increase in social inequality. Got worse till 11. government, this situation made the people pay less attention to cultural heritage.After the revolution of 1979, the cultural goods of Iran were separated into two groups, on the one hand, the ones regarded as religious heritage and on the other hand, the ones built before the Muslims’ conquest with no deal with shiitic spirituality. The investment for protection of monuments in the first group aimed to dissemination of Shiism thus the public opinion, which has already been sensitive to the religion issues and the miracle of shiitic imams, should be influenced. But a few historical mosques and caravansaries belonged to this group, due to its low profitability didn’t interest the culture-organization.The best solution to ensure the preservation of historical monuments should be the involvement of population. However the investigations of the relation between society and government showed, that such a cooperation goes far beyond the cultural field and has a political meaning in society.
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Access to adequate housing - a way out of poverty? : A minor field study of the construction of emergency houses in Peru. / Tillgång till en fullgod bostad - en väg ut ur fattigdom? : En fältstudie över konstruktionen av nödbostäder i Peru.Berglund, Gabriella, Porthén, Petra January 2012 (has links)
Background: The lack of access to adequate housing is a major problem in many developing countries. One of the countries where the housing deficit is a big problem is Peru. The housing deficit in the country can be estimated to more than one million; a number that represents almost 15% of the country’s households. Un Techo Para Mi País (UTPMP) strives to improve this difficult housing situation by constructing emergency houses in the human settlements and thereby improving the situation for the people living in extreme poverty in Peru. Aim: The purpose of this study is to investigate if the construction of emergency houses could be a means of poverty reduction in Peru. The impact of improved housing conditions on a household’s standard of living and economic situation is evaluated, as well as the results of UTPMP’s activities. Completion: The collection of secondary data took place in Sweden, while the primary data was collected during a two months’ minor field study in Lima, Peru. Interviews with households benefited with an emergency house through UTPMP were conducted and observations were made by participating in UTPMP’s activities. Conclusion: According to the results of our study, the access to adequate housing has had a positive effect on the household’s standard of living, but has left the economic situation unchanged. The type of action taken by UTPMP to alleviate poverty should be considered as an appropriate approach and the construction of emergency houses as a means of poverty reduction in Lima. / Bakgrund: Bristen på tillgång till en fullgod bostad är ett stort problem i många utvecklingsländer. Ett av de länder där det råder stor bostadsbrist är Peru. Underskottet på bostäder uppskattas uppgå till mer än en miljon, en siffra som representerar nästan 15% av landets hushåll. Un Techo Para Mi País (UTPMP) strävar efter att förbättra den svåra bostadssituationen genom att konstruera nödbostäder i slumområden och därmed förbättra situationen för de hushåll som lever i extrem fattigdom i Peru. Syfte: Syftet med studien är att undersöka om konstruktionen av nödbostäder skulle kunna utgöra ett verktyg för att minska fattigdomen i Peru. Effekten av förbättrade boendeförhållanden på ett hushålls levnadsstandard och ekonomiska situation utvärderas, liksom resultaten av UTPMP:s aktiviteter. Utförande: Insamlingen av sekundärdata genomfördes i Sverige, medan primärdatan samlades in under en två månader lång fältstudie i Lima, Peru. Intervjuer med hushåll som har fått en bostad via UTPMP utfördes, och observationer gjordes genom att delta i UTPMP:s aktiviteter. Slutsats: Resultaten av vår studie visar att tillgången till en fullgod bostad har positiva effekter på ett hushålls levnadsstandard, men att dess ekonomiska situation förblir oförändrad. Den typ av åtgärd utförd av UTPMP bör ses som en lämplig sådan, och konstruktionen av nödbostäder kan betraktas som ett tillvägagångssätt för att minska fattigdomen i Lima. / Antecedentes: La falta de acceso a una vivienda adecuada es un problema grave en muchos países menos desarrollados. Uno de los países donde el déficit habitacional es un gran problema es el Perú. Se puede estimar que dicho déficit asciende a más de un millón, un número que representa casi el 15% de los hogares del país. La organización Un Techo Para Mi País (UTPMP) se esfuerza para mejorar esta situación a través de la construcción de viviendas de emergencia en los asentamientos humanos y de esta manera, mejorar la situación de las personas que viven bajo condiciones de extrema pobreza en el Perú. Objetivo: El propósito del presente estudio es investigar si la construcción de viviendas de emergencia podría ser una medida de reducción de la pobreza en el Perú. El impacto de mejores condiciones de vivienda en la situación de vida y económica del hogar es evaluado, así como los resultados de las actividades del UTPMP. Metodología: La recopilación de datos secundarios se llevó a cabo en Suecia, mientras que los datos primarios fueron obtenidos en Perú durante un estudio de campo de dos meses en Lima. Entrevistas con familias beneficiadas con una casa de emergencia a través del UTPMP fueron realizadas y se hicieron observaciones respectivas al participar en las actividades del UTPMP. Conclusión: Conforme a los resultados de nuestro estudio, el acceso a una vivienda adecuada ha tenido un efecto positivo en el nivel de vida del hogar, pero ha dejado la situación económica sin cambios. El tipo de acción tomada por el UTPMP debe ser considerada como un enfoque apropiado para aliviar la pobreza, y la construcción de viviendas de emergencia como una medida de reducción de la pobreza en Lima.
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Anargie in die beloofde land : 'n holistiese benadering tot die 'Rigtertyd'Le Roux, Magdel 06 1900 (has links)
Text in Afrikaans / Die verhandeling behels 'n holistiese benadering tot die geskiedenis van die Israelitiese stamme/clans gedurende die 'tyd van die Rigters' (soos in die Ou Testament gereflekteer). Na my mening het 'n holistiese benadering die potensiaal om 'n meer komprehensiewe beeld van die 'Rigtertyd' te verkry. 'n Vierledige ondersoek na die
situasie van die Israelitiese stamme/clans word daarom aan die hand van die politieke konteks, die sosio-kulturele en ekonomiese situasie, die godsdienstig-ideologiese aspek en die literere dimensie gedoen. In die laaste hoofstuk is daar gepoog om die verskillende dimensies op mekaar te betrek. Opsommend kan gese word dat byna alle aktiwiteite gedurende hierdie periode ongestruktureerd en sonder orde was, dit wil se daar was anargie in die Beloofde Land.
· Elkeen het gedoen wat reg was in sy eie oe' (Rgt 21 :25). / This dissertation deals with a holistic approach towards the history of the Israelite tribes/clans throughout the 'period of the Judges' (as referred to in the Old Testament). In my opinion, a holistic approach has the potential to offer a more comprehensive analysis of the 'period of the Judges'. A fourfold investigation into the situation of the Israelite tribes/clans is carried out involving the political context, the socio-cultural and economic situation, the religious-ideological aspect and the literary dimension. In the last chapter an attempt is made to integrate the different dimensions. To conclude, it can be said that nearly all phenomena in the tribal period was characterized
by a lack of structure or order, in other words, there was anarchy in the Promised Land.
'Everyone did what was right in his own eyes' (Jdg 21 :25). / Biblical and Ancient Studies / M.A. (Bybelkunde)
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Možnosti metodického přístupu při oceňování stavebního podniku v období hospodářských výkyvů / Methodical Approach Options for Evaluation of Construction Company during the Economic FluctuationBožiková, Kateřina January 2012 (has links)
The aim of the master’s thesis is to analyze potential of methodical approach during construction company evaluation in the period of economical fluctuation. Building industry is the activity that is very sensitive towards market and economy swings. Their impacts significantly influence the attitude towards evaluation and prize in the building industry. Construction companies are affected by economy swings. Therefore, in my master’s thesis, I analyze different approaches towards their evaluation and also methods of the prize determination.
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