Angl. resumé

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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.

The comparison of two breed of sheeps reared in the same area. The aim of the master thesis was the evaluation of the level of the reproductive and the productive traits by the two breeds of sheeps in the area of Novohradské Hory Mts. The examination was conducted from 2006 to 2009. The farm recording and the author´s personal observation were both used for the evaluation. The following traits were recorded: insemination, fertility, intensity, lamb rearing, infertility, mortality. The production traits recorded were the weight of the wool and weight gain in 100 days after the birth. The following results (arithmetic means) were obtained: the rate of insemination by the Valaška breed was 94.3 %, fertility 168.4 %, intensity 158.5 % and the lamb rearing 150.2 %. The rate of infertility was 5.9 % and rate of mortality 5.1 %. The average wool weight was 2.21 kg and the weight gain 175.8 g day-1. By the Merinolandschaf breed, the rate of insemination was 87 %, fertility 134.4 %, intensity 116.1 % and the lamb rearing 101.5 %. The rate of infertility was 13.2 % and rate of mortality 8.8 %. The average wool weight was 4.2 kg and the weight gain 236.9 g day-1. The herd A revealed better results as regards the reproduction traits while the herd B revealed better results concerning the production traits. The significant differences between the examined herd of Valaška sheeps and the Czech population were found in the fertility, intensity and the lamb rearing (T test). By the Merinolandschaf herd, the significant differences from the Czech population were found by the weight gains (T test). The significant differences between the two breeds were found in the fertility, intensity and lamb rearing (T test).

The graduation theses is focused on presentation of the most frequently applied options of financing, bank's decision instruments for providing bank credit facility and completing of financial and non-financial analyses of the company HORNBACH BAUMARK CS spol. s r.o. for the bank's decision about providing the bank loan for the enterprise.

Thesis deals with methods of financial analysis in the insurance industry followed by application of selected methods and approaches to the insurance company Komerční pojišťovna, a.s. Financial analysis is performed from the perspective of the owner. Theoretical part is determined to the description of financial analysis with a focus on the insurance industry. Practical part is determined for application of methods of financial analysis and comparison of assessed insurance company with the insurance industry and its competition.

V této práci je představena metodika pro posouzení finančního zdraví podniku a určení jeho tržní hodnoty. Postupně byla představena horizontální a vertikální analýza účetních výkazů. Následně byla provedena komplexní poměrová analýza, doplněná o pyramidový rozklad ROA. Dále bylo posouzeno zdraví společnosti pomocí Altmanových modelů, IN indexů a Kralickova rychlého testu. V závěru práce je představena metodika pro oceňování podniků. Vzhledem k charakteristikám hodnocené firmy byly upřednostněny výnosové metody ocenění, zvláště pak DCF modely včetně DCF modelu ve variantě EVA. Na závěr jsou jednotlivé výsledky porovnány. Práce je doplněna i o analýzu konkurenčního prostředí prostřednictvím SWOT analýzy, Porterova modelu pěti sil a diagramu konkurenční síly. Zdrojová data byla získána z účetních uzávěrek vybraných společností.

The main goal of this dissertation is to explore alternative economic indicators to GDP. The paper also analyses whether GDP is able to capture the development of a society's welfare, and whether different indicators can show other results about the development of national economy. After an introductory description of GDP, the paper outlines the core limits of this indicator. Following this is a discussion of happiness economics and Easterlin's paradox. The paper then goes on to explore the subject of alternative indicators in more detail. In the final chapter, five selected alternative indicators are analyzed, and compared with GDP using the USA's economy as an example. In conclusion, the paper evaluates the usefulness of these alternative indicators and finds that alternative indicators give a different perspective on national economy than GDP.

The goal of this diploma thesis is presentation and application of different types of methods of financial analysis. In the theoretical part there are described principles of financial statements according to International Financial Accounting Standards on which is the financial analysis based on. Also there are described applied methods, their indicators and patterns. In the practical part of diploma thesis there are used some of the described methods of financial analysis to the international company Continental Corporation Inc. Financial analysis is used to assessment of financial situation of the company and its development in years 2009 to 2013.

This thesis deals with the financial analysis of the selected company from the perspective of an external analyst. The work is divided into theoretical and practical parts. In the theoretical section describes the methods and procedures for financial analysis. The practical part of the financial analysis of the selected company and the evaluation of the found results, including recommendations. It also includes intercompany evaluation. In the final part of the overall evaluation of the results of the financial analysis.