One of the most problems faced by the financial manager is to maintain a balance between resources and applications of short and long term. Working Capital Management appears as a tool to improve the profitability of the company without representing a loss in their ability to pay. This study aims to evaluate if the financial performance achieved by companies belonging to the Stock Exchange of Sao Paulo, from 1999 to 2008, has a dependent relationship with the companies liquidity, measured by Fleuriet´s Model. Also know as Dynamic Analysis Model, the Fleuriet s Model consists of an analysis technique of balance sheets that evaluates the liquidity perspective of operations. and to that end, the balance sheet accounts are reclassified. In this study, the variable Fleuriet s Model was measured by three ways: first just from the perspective of liquidity, with the measurement of the Treasury s Balance and Liquidity s Index; and then from the perspective of the model as a whole, being taken an ordinal scale represent the possible financial structures. In relation to the financial performance adopted as a measure of corporate profitability, the Return on Equity (ROE), and a measure of stock return, the Earnings per Share (EPS). The corporate data used in calculo of variables were collected from financial statements, while the macroeconomic variables were obtained from institutions such as the IPEA and the Central Bank. The data were analyzed with a technical of Panel Data. The results of the initial estimate for the population, indicated that relationship of dependence between the ROE and the Fleuriet s Model and between the LPA and the Fleuriet s Model. When market sector is considered, the Fleuriet s Model is significant and has the opposite pattern expected. For the metalworking and steel industry, the variable Fleuriet s Model significant was Treasury s Balance. Since the textile sector presented the Liquidity s Index as a variable Fleuriet s Model significant. Finally, we have that, although it has been found relationship between the economic and financial performance and the Fleuriet s Model, the estimated models had low explanatory power, making it difficult to generalize the results. / Um dos grandes problemas enfrentados pelo gestor financeiro está na manutenção de um equilíbrio entre recursos e aplicações de curto e longo prazo. A administração do Capital de Giro aparece como uma ferramenta capaz de melhorar a rentabilidade da empresa, sem que isso represente uma perda na sua capacidade de pagamento. Este estudo tem por objetivo avaliar se o desempenho econômico-financeiro obtido pelas empresas pertencentes à Bolsa de Valores de São Paulo, no período de 1999 a 2008, tem relação de dependência com a liquidez das mesmas, mensurada através do Modelo Fleuriet. Também conhecido como Modelo de Análise Dinâmica, o Modelo Fleuriet consiste em uma técnica de análise de balanços que avalia a liquidez pela perspectiva das operações, sendo que, para tal, as contas do balanço patrimonial são reclassificadas. Neste estudo, a variável Modelo Fleuriet foi representada por três medidas: primeiramente, apenas sob a ótica da liquidez, com a mensuração do Saldo de Tesouraria e do Índice de Liquidez; e, posteriormente, sob a ótica do modelo como um todo, sendo adotada uma escala ordinal, para representar as estruturas financeiras possíveis. Já em relação ao desempenho econômico-financeiro, adotou-se uma medida de rentabilidade corporativa, o Retorno sobre o Capital Próprio (ROE), e uma medida de retorno acionário, o Lucro por Ação (LPA). Os dados corporativos utilizados nos cálculos das variáveis foram coletados junto às demonstrações financeiras, enquanto que as variáveis macroeconômicas foram obtidas junto às instituições como o IPEA e o Banco Central. Os dados foram analisados sob a técnica de Dados em Painel. Os resultados da estimação inicial, para a população, indicaram a existência de relação de dependência entre o ROE e o Modelo Fleuriet e entre o LPA e o Modelo Fleuriet. Quando o setor de atuação é considerado, o Modelo Fleuriet mostra-se significativo e apresenta o comportamento inverso esperado. Para o setor de metalurgia e siderurgia, a variável do Modelo Fleuriet significativa foi o a Estrutura de Balanço. Já o setor têxtil apresentou o Índice de Liquidez como a variável do Modelo Fleuriet significativa. Por fim, tem-se que, embora tenha sido encontrada relação entre o desempenho econômico-financeiro e o Modelo Fleuriet, os modelos estimados apresentaram baixo poder de explicação, dificultando a generalização dos resultados.

The master thesis is undertaking marketing research for company XXX, Ltd. which is providing hobby groups for children in kindergartens. This master thesis is specifically focused on marketing research of a new market Hodoninsko. This thesis is including analysis of external and internal environment, comparison of the plan with reality and proposals of how to improve the company operations.

The subject of the diploma thesis titled "Strategy analysis of the company" is a strategic analysis of the selected company. Its purpose is to analyze a current status of the company with focus on finance and distribution channels. Further, based on findings conceive a strategic recommendation for the company. The diploma thesis is divided into two parts. In the theoretical part is described a general approach to company strategy, strategic analysis and instruments for company strategy analysis. In the practical part are chosen analyses applied on the selected company -- adidas ČR s.r.o. Finally, findings of applied analysis are summarized into the strategic recommendation for the selected company.

This master´s thesis is focused on the analysis of the AUTOMARKET TRUCKS s.r.o. company with the suitable methods. Based on them there are suggestions to improve the current situation of the AUTOMARKET TRUCKS s.r.o. which was found from the analysis results.

The diploma thesis contents complex investigation of concrete company. Implementing regular identification of risks,its analysis and elimination is very important for the company. The main information‘s pillars are analysis of internal and external ingluences which can have powerful impact and influence for the company. Base on these analysis there can be identify potential risks and their precautions for decreasing of total diversified risks.

The subject of the diploma thesis is the analysis of Poski.com, s.r.o. Risk identification and proposal of measures. The work is divided into four parts. The first part focuses on the theoretical basis of work. The second part puts theory into practice using the given methods and analyzes. This followed by results assessment by risk analysis and RIPRAN method. The last part discusses appropriate measures.

The topic of this diploma thesis is to create a Business plan for the establishment of private child care in Broumov. The first part is determined by the theoretical background, where the business environment in Czech Republic is characterized and oves us a basis for conducting The analytical part. The analytical part of this thesis is devoted to a komplex analysis, market research and evaluation of current market conditions. The analysis outcome is a basis for a business plan creation including all the legal requirements in the Czech business environment.

Perfusion MRI can provide information about perfusion characteristics of the observed tissue, which makes it a widely applicable medical procedure. Measuring process of MRI is very time-consuming, and therefore, using classical reconstruction methods, we are often not able to obtain enough samples to accomplish the needed time and space resolution for perfusion analysis. That is why it is necessary to use compressed sensing, which allows reconstruction from under-sampled data by solving an optimization model. In this work, several models for reconstruction of an image sequence are verified on real and artificial data, along with multiple algorithms capable of solving these models. Among the optimization models used in this work are two L+S models with different regularization of the S component that are solved by Forward-Backward and Chambolle-Pock algorithm. The quality of reconstruction for various models was compared especially by their perfusion curves. In the last section, we explore possible modifications of the SASS model in order to increase quality of reconstruction and resistance to under sampling for the purpose of better adaptation for dynamic data.

This thesis considers the proposed business plan which outlines the present difficult conditions which exist in the company. It is derived from a complex analys of the company surroundings, changes and estimates of internal performance parameters aligned to the agreed strategic design. The objective is to produce a definitive document which sets out a clear statement of the future direction of the business and its desired position including the identification of the resources required to achieve that goal

The master´s thesis delas with reporting. In the first part – theoretic one – the thesis explains the conception of reporting as the one of contolling basic functions, SLEPTE analysis and Porter´s model of competitive environment, Kralickuv Quick and SWOT analysis. The practical part deals with charts creation. From these points of view there are presented propsals facilitate improving the firm possition.