The subject of this diploma thesis is financial analysis of BAK stavební společnost a.s., comparison of its results between selected enterprises and possible future progress. Theoretical part of this thesis consists mainly of the theory of indicators of financial analysis. In the practical part are data from annual reports of the above mentioned company and the mentioned indicators of the financial analysis for this company. In conclusion are the company's results.

This master’s thesis deals with evaluating the financial situation of a company BASCOTRANS s.r.o. between 2006 and 2010 with selected methods of financial analysis. The main goal of this thesis is to analyze the financial situation of the company, to compare it with selected competitors and then propose possible way to improve it. The first part describes selected methods of financial and strategic analysis, which are later used in the analytical part. The final part consist of own suggestions to improve financial situation and management of the company.

The strain rate dependent behaviour of fine grained soils is an important aspect of geotechnical engineering. During dynamic or rapid events such as earthquakes and rapid pile testing, a fine grained soil will display significantly different behaviour than may be observed over the long life span of a structure. There is currently little understanding of the factors which influence the behaviour of fine grained soils during dynamic events (extremely high strain rates), making their response difficult to predict. This research investigates the behaviour of fine grained soils subjected to a wide range of constant strain rates in monotonic triaxial compression testing. Each test is conducted under drained conditions to observe the behaviour of soils as they transition from a drained response at lower strain rates, through to an undrained or viscous response at higher strain rate tests. Where the response of soils is drained or partially drained, higher strain rate tests measure a decrease in strength. The point of transition from partially drained to undrained behaviour corresponds to the lowest strain rate dependent strength. Further tests at higher strain rates measure consistently greater strength. The strain rate dependence of three fine grained soils is investigated, enabling a comparison of strain rate effects with soil index properties. The influence of initial state on the strain rate dependence of these Kaolin based model soils is also evaluated. The drained to partially drained response of the soils to strain rate increase is controlled by the coefficient of consolidation. Tests at high strain rates show the undrained or viscous strain rate effect on strength is related to liquidity index. Local strain instrumentation allowed comparison of strain rate effects on small strain stiffness. At higher strain rate the soils display increasingly linear behaviour. At non-linear elastic strains, liquidity index appears to control the magnitude of the strain rate effects on stiffness.

Submitted by Lucia Coelho (lbcoelho@gmail.com) on 2015-07-22T15:14:55Z No. of bitstreams: 1 Dissertação Lucia Borges Coelho.pdf: 3315118 bytes, checksum: 893418f593654d024261655653e49423 (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2015-07-31T18:53:59Z (GMT) No. of bitstreams: 1 Dissertação Lucia Borges Coelho.pdf: 3315118 bytes, checksum: 893418f593654d024261655653e49423 (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2015-08-03T14:37:50Z (GMT) No. of bitstreams: 1 Dissertação Lucia Borges Coelho.pdf: 3315118 bytes, checksum: 893418f593654d024261655653e49423 (MD5) / Made available in DSpace on 2015-08-04T12:40:41Z (GMT). No. of bitstreams: 1 Dissertação Lucia Borges Coelho.pdf: 3315118 bytes, checksum: 893418f593654d024261655653e49423 (MD5) Previous issue date: 2012-05-30 / Due to markets evolution and the possibility to access infonnation on real time, the companies are very exposed to variation on their liquidity. lt arises a necessity of studying what affects its operation and how they are affected by shocks at the economy. This work has as objective to investigate how variations on macroeconomics variables, like for example, changes on exchange rale, at GDP (Gross Domestic Product), on inflation and on interest rales impact the liquidity levei o f companies. There were selected data of aclive Brazilian companies ofthe period of2003 until 20 li (qumterly data), with stocks negotiated at BM&FBovespa and that don't belong to financiai and insurance market. The results suggest that the company's liquidity levei is affected for some variation on macroeconomics variables. lt was verified that some variables as GDP, IBOVESPA and interest rates positively relates to current liquidity index. On the other hand, variables as exchange rate and inflation negatively relates to the liquidity index. / Com a evolução dos mercados e a possibilidade de acesso a informações em tempo real, as empresas se encontram bastante expostas a variações em sua liquidez. Surge então uma necessidade de se estudar o que afeta sua operação e de que forma são afetadas por choques na economia. Este trabalho tem como objetivo investigar como variações de indicadores macroeconômicos, como por exemplo, mudanças na taxa de câmbio, no PIB, na inflação e na taxa de juros impactam no nível de liquidez corrente das empresas. Foram selecionados dados de empresas brasileiras ativas para o período de 2003 até 2011 (dados trimestrais), com ações negociadas na BM&FBovespa e não pertencentes ao setor financeiro e de seguros. Os resultados sugerem que o nível de liquidez das empresas é afetado por algumas variações de indicadores macroeconômicos. Verificou-se que variáveis como PIB, IBOVESPA e taxa de juros se relacionam positivamente com o índice de liquidez corrente. Já as variáveis câmbio e inflação se relacionam negativamente.

The master´s thesis is focused on evaluation of financial health of Flexistav s. r. o. The thesis is divided into theoretical part, analysis of current situation and own suggestions. Theoretical part is focused on the description of the financial analysis, internal and external business environment. The part of analysis of current situation contains the application of essential methods to the analysis of financial situation of the company. For problematic areas are proposed possible solutions.

No description available.