The subject of this diploma thesis is the appraisal of the MS KART s.r.o., as of 1. 1. 2011 for the internal purposes of the ordering party, which is the appraised company. MS KART s.r.o. operates as a producer within the carting industry. The thesis is based on four main parts. Financial analysis is aimed at examining the company's financial health. Strategic analysis defines and evaluates the relevant market in which the company operates and it also quantifies the potential of the company to succeed. Executing both analyses provides the answer about whether the company fulfills the going concern requirement or not. The third portion assesses the main figures which determine the value of the company. Based upon these assessments a financial plan is constructed. In the final part, the company is appraised by using two methods - the amortization value method and the liquidation value method. Their results represent the final interval of the appraisal of the company. The appraisal is calculated in terms of equity appraisal.

The goal of the thesis is to find out the value in use of the company Prowell s.r.o. to 1. 1. 2007. The first part of the thesis deal with the strategical analysis. It`s result is forecast of sales revenues of this company. The second part talk about financial analysis, which appreciate financial health of the company. The next part analyzes and predicts generators of value and financial plan. The final evaluation of enterprise is inducted in the last part of the thesis. For evaluation was used method DCF APV and orientation method of market comparison.

The paper is describing the effects of recessions and current financial crisis on companies and their marketing. The topic covers the history of marketing throughout the world biggest recessions and describes the current marketing efforts of Czech companies under the current financial crisis. A strategical analysis with the impacts of crisis on long-term strategy planning is provided at the end of the paper.

The aim of this thesis is to lay down the value of the company L Oréal Česká Republika s.r.o. to the date first of January 2015, by using the discounted cash flow method. As follows, this thesis is divided into a theoretical and practical part. The theoretical part consists of theoretical basis and necessary tools, that are later used in the practical part. The practical part first focuses on the presentation of the company, strategical and financial analysis and subsequently, on composing a financial plan. The planning results in the final valuation of the company, using the discounted cash flow method.

The aim of this diploma thesis is first of all clarify the topic of the valuation and the methods of valuation in the first theoretical part and then apply these methods on the selected company Philip Morris, Inc. The theoretical part explains the reasons to perform valuation and how to do it. The practical part consists of introducing the company being valuated and afterwards performing all the analysis explained in theoretical part. The strategic analysis consists of PEST analysis and Porter five forces model. In the financial analysis are analyzed absolute indicators, ratios and differential indicators. Based on the results of both strategic analysis and financial analysis financial plan is created. After this, valuation is made via different methods. After the valuation a brief summary follows with results of this thesis.

Thesis focuses on evaluation of G.M. Corporation company Ltd. Theoretical part of thesis targets the tools determination which will be used for the company evaluation. Practical part contains the usage of strategical analysis and financial analysis used for company evaluation and consequently the company evaluation by means of substance method.

This diploma thesis describes fundamental terms of the strategic management. Main goal of this diploma thesis is to define the business strategy of the particular company. After summarization of internal & external strategical analysis's outputs the main strategical steps will be developed. These steps lead to strenghten company's position on the market.

Aim of this thesis is to evaluate a current state of the company ticketing tool. The evaluation is going to be performed using analytical methods. Enhancement proposals for process tuning and an effectivity increase of operational IT teams are going to be elaborated based on results of analyses in relation to the strategical company targets and ITIL best practices.

The main goal of this thesis is to define factors, based on external and internal analysis, which affect potential success of actual manufacturing concern and design strategical recommendations, which offer evaluation and possibilities of future development to the company management. This thesis is divided into three parts – theoretical part, analytical part and project part. Basic terms, used methods and analyses of external and internal influences are described in the theoretical part. These methods are applied on the actual manufacturing concern in the analytical part. Suggested alternative solutions are described in the project part. The most suitable alternative is defined in the closure.

Les problèmes que pose, traditionnellement, la notion d'interprétation en droit (l'idéologie du juge comme bouche de la loi) sont encore multipliés lorsque l'on se place au niveau constitutionnel : ce qui est généralement considéré comme les techniques permettant de garantir la juridicité des interprétations de la loi exposent d'autant plus visiblement leurs lacunes, qu'il n'existe plus de norme supérieure donnant l'apparence de les garantir. En théorie, certains courants ont cherché, après Kelsen, à fonder rationnellement l'interprétation, afin de pouvoir juger de sa vérité. A chaque fois, cependant, il leur a été nécessaire de se rattacher à des éléments externes en droit et dont le caractère de vérité pouvait, de plus, être contesté. A l'opposé, le réalisme juridique se contente d'affirmer le pouvoir créateur du juge, et sa liberté d'interprétation ; ce faisant, pourtant, il ne peut pas rendre compte du processus interprétatif en fait (comment le juge décide-t-il lorsqu'il n'a pas de préjugé ?). La thèse cherchera donc, au moyen d'une étude empirique, à dégager des éléments qui pourraient servir de futurs développements théoriques sur la question de l'interprétation. Pour ce faire, elle mettra en œuvre des outils tirés des sciences littéraire, linguistique et sociologique et construira à partir de là une perspective autre que celle généralement proposée par les travaux sur l’interprétation. Afin d’asseoir plus solidement ses développements, ce travail adopte une méthode comparatiste (France – Allemagne) : les deux cours, fort éloignées à l'origine, mais en train de se rapprocher, ne peuvent manquer d'offrir les tensions nécessaires. / When one admits with legal realism that methods of interpretation cannot give the one good answer to a juridical case, and thus cannot assure that the judge is bound to the limits the separation of powers imposes on him, it becomes possible to change the perspective on these techniques. They now can be regarded as revealing the institutional constraints which affect the judge. The first part of this dissertation examines how the judge is writing the constitution. Based on G. Genette’s theories on hypertextuality (hypertextualité) it is possible to describe two different types of interpretation (imitation and transposition). The different interpretational choices made by the French and German judges seem to confirm the general impressions: the German Federal constitutional court (Bundesverfassungsgericht) has a bigger power on shaping the constitution than the French Conseil constitutionnel. The second chapter demonstrates how this difference has a bearing on the two court’s institutional actions. The German judge is more straightforward when it comes to dealing with the legislator, deliberately using the instruments his position as a constitutional judge are offering. The French judge, on the other hand, seems more reluctant in this respect. Vis-à-vis the other judges, the constitutional judge (supported by more direct means of action, such as the constitutional complaint) can take a more and more preponderant position, corresponding to his understanding of the constitution. In France however, the lack of constraining procedures between the different courts results in a system of negotiations – oftentimes to redound to the normal judge’s advantage. Both constitutional courts are exposed to a similar constraint (the articulation between existing juridical system and the system of the constitution). The methods of interpretation are useful to them in order to bring different answers. / Einmal angenommen, wie im Legal realism, dass die Auslegungsmethoden nicht zur einzigen richtigen Lösung eines Falles führen und daher nicht für die richterliche Beachtung der von einem System der Gewaltenteilung gesetzten Schranken bürgen können, wird ein Perspektivenwechsel möglich und aufschlussreich. Somit können die Auslegungsmethoden als Ausdruck der institutionellen Zwänge, denen die Richter ausgesetzt sind, betrachtet werden. Der erste Teil dieser Dissertation beschäftigt sich damit, wie die Verfassung durch den Richter geschrieben wird. Anhand der von G. Genette entwickelten Hypertextualitätstheorie werden zwei allgemeine Auslegungsmodelle (Mimesis und Übertragung) ausgearbeitet. Dabei wird gezeigt, dass der vom deutschen und französischen Richter jeweils unterschiedlich gewählte Pfad einen ersten Eindruck bestätigt: das Bundesverfassungsgericht ist mächtiger wenn es darum geht, die Verfassung zu gestalten. Gleichzeitig hat jener Unterschied eine spürbare Wirkung auf das institutionelle Handeln der Gerichte, worauf im zweiten Teil der Arbeit eingegangen wird. Dem Gesetzgeber gegenüber wagt das deutsche Gericht mehr und ist freimütiger als das französische Gericht mit den ihm (als Verfassungsgericht) genauso wie seinem Homolog in Paris zur Verfügung stehenden Instrumenten. Auch nimmt er in seinen Beziehungen zu den anderen Richtern er eine fast überragende Stellung ein (was Verfahren wie die Verfassungsbeschwerde erleichtern), die seinem Verständnis des Grundgesetzes entspricht. Im Gegenteil dazu führt in Frankreich die strenge Trennung zwischen den drei hohen Gerichten zu einem System der Verhandlung, meistens zugunsten des Fachrichters. Anhand der Auslegungsarbeit beantworten somit beide Gerichte die Frage der Eingliederung der herkömmlichen Rechtsordnung und der Verfassungsordnung unterschiedlich.