This thesis focuses on the issue of indebtedness of Czech municipalities and their role in the total public debt. The first part represents the theoretical basis and legislation, which includes defining key terms. The practical part is focused on analyzing the evolution of indebtedness of local governments and of other levels of the public sector. The analysis was made on the basis of compiled time series of the debt for the period 1994-2014. The indebtedness of municipalities and counties had a growing trend during the reported period. In recent years, municipal debt, unlike regional, is stable. The share on debt of municipalities and regions is the size of the public debt is not significant. The largest share of the debt is government debt, which constantly grows from the begging of the period. Part of this work is to compare two methods of evaluating municipal debt, namely debt service and SIMU. Five selected municipalities were compiled both types of indicators for the period 2010-2014. Based on this comparison it was shown to have better presentation of the indicators SIMU than debt service. The thesis seeks to comprehensively evaluate the development of each level of indebtedness of the public sector in order to show, what proportion represents Czech municipalities.

The target of this diploma thesis is an evaluation of company's financial health. The diploma thesis is divided into two parts - theoretical and practical. The theoretical part presents theoretical findings, which are apllied in the financial analysis. These findings are applied in the practical part to the transport and forwarding company JIPOCAR TRANSPORT, s.r.o. The result of the financial analysis is compared with average values in the industry.

A segunda metade do século XVIII foi um momento de crescimento econômico. A produção industrial e o consumo das populações europeias aumentaram. Da mesma forma, as colônias da América acompanharam essa conjuntura elevando suas exportações de gêneros tropicais. A pesquisa investiga justamente uma dessas colônias, a capitania de Pernambuco, que teve um papel de relevo nesse cenário. Procurou-se, sobretudo, preencher duas lacunas que a historiografia ainda não havia se interessado. Objetivou-se reconstituir os indicadores gerais de exportação e analisar o comércio ultramarino do ponto de vista dos agentes em um período marcado por duas transformações: a instalação de uma companhia monopolista e a ascensão da cultura algodoeira, comparando a situação de um mercado com monopólio com uma situação de comércio livre. Utilizando documentos ainda inéditos para o local e o recorte temporal proposto - tais como os registros de carga de mais de 1.400 embarcações, 753 passaportes de navios, 1.414 registros notariais, 107 letras de risco e 236 processos judiciais, entre outros foi possível realizar séries originais de exportação dos principais produtos da capitania: algodão, açúcar e couramas, assim como de seus preços. Possibilitou uma análise verticalizada das formas de fazer comércio sociedade mercantis, comissários residentes e itinerantes contribuindo para o levantamento de parte do grupo mercantil atuante entre Pernambuco e Lisboa e ainda descortinou a hierarquia dos proprietários de embarcações. A investigação em torno dos agentes e da forma como eles organizavam o negócio colonial levou a uma apreciação sobre as principais regulações econômicas da época, o tabelamento do preço do açúcar e dos fretes, e de seus desdobramentos nos ramos do comércio e do transporte. Para tal, foi utilizado e relativizado o conceito de custos de transação, tão em voga na literatura neo-institucionalista. As principais conclusões do trabalho apontam para a importância do crédito metropolitano que financiava parte das atividades econômicas de exportação de Pernambuco e, necessariamente, reforça a substancial presença dos mercadores reinóis como participantes ativos do negócio colonial. / The second half of the eighteenth century was a time of economic growth. Industrial production and consumption of European populations have increased. In the same way, the colonies of America followed this conjuncture raising their exports of tropical goods. The research investigates one of these colonies, the captaincy of Pernambuco, which played a major role in this scenario. It was sought above all to fill two gaps that historiography had not yet interested. The aim was to reconstitute general export indicators and analyze overseas trade from the agents\' point of view in a period marked by two transformations: the installation of a monopoly company and the rise of the cotton culture, comparing the situation of a monopoly market with a free trade situation. Using documents still not used for the location and the proposed time cut - such as cargo records of more than 1,400 vessels, 753 ship passports, 1,414 notarial records, 107 sea loans and 236 legal proceedings, among others - it was possible to carry out series of export of the main products of the captaincy: cotton, sugar and leathers, as well as their prices. It enabled a vertical analysis of the ways of doing business - merchant society, resident and itinerant commissars - contributing to the survey of part of the mercantile group that operates between Pernambuco and Lisbon and also uncovered the hierarchy of ship owners. The investigation of the agents and the way they organized the colonial business led to an appreciation of the main economic regulations of the time, the sugar price and freight price regulation, and their influence in the branches of commerce and transportation. For this, the concept of transaction costs, so popular in neo-institutionalism literature, has been used and relativized. The main conclusions of the study endorse the importance of the metropolitan credit that financed part of Pernambuco\'s economic export activities and, necessarily, reinforces the substantial presence of the metropolitan merchants as active participants in the colonial business.

The diploma thesis deals with evaluation of the financial situation of a chosen company, which produces packaging materials. In the theoretical part, there are explained the general findings, procedures and formulas related to the financial analysis. In the analytical part, there are used methods of financial analysis determining the financial situation during years 2010 - 2015 and on the basis of established facts are further proposed steps for improvement of company´s financial health.

The diploma thesis deals with risk assessment during personal bankruptcy and risks resulting from frequent borrowing and indebtedness. The aim is to propose measures to reduce the risks.

The Diploma thesis deals with a period of a glass company which had to declare an insolvency proceedings and consequently went into bankruptcy. The aim of the thesis is to determine the financial situation of the company before its collapse by using a financial analysis. The work contains causes and resulting consequences of this situation and the insolvency proceedings process.

The diploma thesis deals with the evaluation of the performance of the company Westrock Packaging Systems Svitavy, s. r. o. using the Balanced Scorecard method. The theoretical part of the thesis defines the theoretical basis of the literature, which forms the basis for other parts. In the analytical part, the researched company is introduced and a strategic and financial analysis is prepared. Based on the obtained outputs from the performed analyzes, a proposal for the implementation of the BSC model is elaborated in the last part of the diploma thesis, which should lead to an increase in the company's performance.

The goal of this Masters thesis is performance valuation of the firm OK mont-STM Ltd., which especially produces and mounts steel constructions. On the basis of the financial analysis are recommended proposals for improvement of company performance.

This master’s thesis assess the financial situation of the company R.S. AQUATECH CZ, s.r.o. in the years 2002 to 2005 by means of selected methods of financial analysis. It contains proposals of possible solutions of identified problems which should result in the improvement of company’s financial situation in the future years.

The thesis ‘Evaluation of the financial situation in the firm and proposals to its improvement’ deals with the financial analysis and evaluates the financial situation of the company. The first part defines the theoretical foundations of processing the financial analysis, its tools, methods and ways of using. The subject of the second part is the application of selected methods of financial analysis and proposed recommendations how to solve problem areas, reduce the weaknesses and improve the financial situation of the company.