This thesis deals with the performance management of the Research Institute of Brewing and Malting. Prior to the evaluating of company performance the financial status of the company will be assessed by the analysis of financial statements and ratio indicators. Subsequently will be determined the company performance by economic value added indicator and compared to entire branch by benchmarking diagnostic system of financial indicators INFA. For identification of the key variables, which are affecting the company performance will be used the sensitivity analysis. Finally will be analysed the performance values of comparable companies, namely the research institutes operating in the agricultural sector. Based on the obtained results, will be proposed improvements for the performance of the Research Institute of Brewing and Malting.

Made available in DSpace on 2018-08-01T23:37:20Z (GMT). No. of bitstreams: 1 tese_9297_Dissertação Israel.pdf: 6007869 bytes, checksum: 3d537d49c07c58aecb4572ef85c8b33c (MD5) Previous issue date: 2015-12-14 / Esse estudo intitulado o bebê com síndrome de Down: um estudo no Centro de Educação Infantil Criarte-Ufes, apresenta levantamentos de dados produzidos em uma pesquisa no curso de Mestrado em Educação do Programa de Pós-Graduação da Universidade Federal do Espírito Santo-UFES. Teve como objetivo principal: descrever e compreender o processo de inclusão de um bebê com síndrome de Down no Centro de Educação Infantil CEI Criarte Ufes. Especificamente, pretendeu-se: (a) descrever as principais características, peculiaridades e particularidades da síndrome de Down; (b) compreender, no contexto da educação infantil, as práticas pedagógicas desenvolvidas com foco na inclusão do bebê com síndrome de Down; (c) descrever e problematizar os modos de organização de uma escola de educação infantil federal para o atendimento e inclusão do bebê com síndrome de Down, a partir da contribuição histórico-cultural. Na elaboração desse estudo, o referencial metodológico adotado, a partir da natureza qualitativa, assumiu o panorama do estudo de caso com enfoque descritivo numa perspectiva histórico-cultural, dialogando essencialmente com Vigotski e seus seguidores que entendem o ser humano como um ser que, independente de características físicas, mentais ou sensoriais, produz conhecimento e cultura ao mesmo tempo em que se apropria da cultura e do conhecimento dos outros sujeitos de seu grupo social. O propósito desta pesquisa não é levantar um único dado e, sim, descrever e compreender como o processo de inclusão de Lucas, sujeito da pesquisa, acontece, a partir do envolvimento com o contexto in loco. Em suma, pode-se enfatizar que tais objetivos específicos conduziram plenamente ao alcance do objetivo geral desse estudo, uma vez que permitiram entender, descrever e compreender o cotidiano inclusivo desse bebê. Além disso, o estudo revelou que quando a escola de educação infantil e seus profissionais entendem que o sujeito com ou sem deficiência é sujeito produtor de história e cultura, tendem a trabalhar no sentido de que esse sujeito pode e deve fazer parte de todo o cotidiano como membro ativo do processo de ensino-aprendizagem.

The goal of this thesis is a financial analysis of the company ROLUX žaluzie, s.r.o.. The introductory part is dedicated to a detailed description of the basic methods and procedures of financial analysis based on company financial statements, presentation of prediction (bonity and bankruptcy) models and the Benchmarking diagnostic system of the Ministry of industry and trade of the Czech Republic - the INFA model. The practical-analytical part includes the application itself of the presented financial analysis procedures to the data of a real Czech company. Basic differences between the Czech accounting standard and IFRS that are relevant for the company being analyzed are also included in this work.

This master thesis is concerned with the identification of the key factors that affect the performance of selected enterprises in the construction sector. For the determination of the main targets was chosen to compare two companies and sectors. The thesis introduction describes the current situation in the construction industry, its impact on the Czech economy and economic development. After the general characterization of the sector, it was made a literature research, which describes the theoretical background needed for the practical part of the thesis. In particular these include concepts, that deal with the evaluation of business performance, and specifically the fundamentals of financial analysis and advanced indicators of performance measurement, where it is mainly described indicator EVA. The next section of the thesis presents analysed companies and there is processed strategic analysis, namely by PESTE analysis and SWOT analysis. A main part of thesis consists of financial analysis and calculation of economic value added, particularly by method EVA equity. The next part by using sensitivity and correlation analysis identifies key factors influencing the resulting value of indicator EVA, and thus the performance of selected enterprises. The conclusion is devoted to the discussion and draft recommendations to increase efficiency and competitiveness of rated companies.

The purpose of this thesis is to propose suggestions, which would be able to eliminate the bankruptcy risk of selected wine companies in South Moravian region. In the first part of the thesis is introduced the financial analysis via the literature resources. Second part of the thesis is focused on performing financial analysis for selected companies and quantification of their bankruptcy risk. There are presented suggestions for elimination of identified weak spots in the company in the ending part of this thesis.

The goal of the thesis "Evaluation of the travel agency Expecta, s.r.o." is to determine the investment value of the company for the purpose of the future sale. Firstly the strategic analysis is applied, on which basis the future turnovers are estimated. Afterwards the company is analyzed from the financial point of view. The classical methods (ex. Horizontal and vertical analyses of the financial statements) and also analysis of EVA along with the diagnostic system of financial indicators "INFA" are used. The information arising from both analysisses serve as a basis for the construction of a planned profit and loss statement and a planned balance sheet. In the last part of this thesis the investment value of the firm is calculated by using a yield method based on the indicator EVA.

This thesis analyzes the economic situation of the company using the methods of financial and economic analysis, identify problem areas and finally proposes measures to achieve the targeted improvement of the company.

Cílem práce je posouzení finančního a celkového zdraví společnosti Škoda Auto, a. s. První část práce se zabývá metodologickou oblastí, druhá část aplikací nastíněných problémů a základní charakteristikou podniku včetně srovnání s oborem. K analýze jsou použity nástroje jako vertikální a horizontální analýza účetních výkazů, analýza poměrových ukazatelů, bilanční pravidla, analýza pracovního kapitálu a cash flow, bonitní a bankrotní modely, pyramidové rozklady a analýza finanční páky. Na závěr je řešena problematika ukazatele EVA a je shrnuto celkové zdraví společnosti.

This thesis deals with the use of modern methods in evaluating the performance of the company in the construction industry. The work consists of two parts. The first theoretical part, provides information and knowledge related to the problematics. For processing the theoretical part is used literary sources from both domestic and foreign origin. In the second part, therefore my work, is used knowledge from theoretical part, gradually applied to achieve the established goal. The beginning of the chapter is characterized by examining a given company, but also the sector in which the company operates. Furthermore the attention is focused on financial analysis of the company, performed on the basis of traditional indicators or indicators of complexive evaluation of the company. The main attention of this thesis is devoted to applying economic value added, sensitivity analysis, identification of value generators, economically-statistical methods and benchmarking method. On the basis of obtained results are in conclusion proposed recommendations for improving the performance of the examined company.

The diploma thesis is focused on the evaluating the performance of a selected group of companies for the use of modern methods. The thesis consists of two parts. The first part contains a review of the literature, which provides information related to the topic. In the second part is calculated financial analysis of a selected group of companies using classic and modern indicators and benchmarking. Based on the results of the financial analysis using mathematical-statistical methods creates a model that represents factors, that have the most influence on indicator economic value added. The conclusion according to the results is to make recommendations, which preserve or improve performance of a selected companies or the entire sector.