The subject of the diploma thesis is financial analysis of commercial insurance company. The diploma thesis is separated into two parts - theoretical and practical. The theoretical part describes financial analysis in general - users of information, sources of information, methods of financial analysis and then the attention is aimed to the specificity of insurance companies - accounting statements, methods and special ratios of financial analysis. The practical part is focused on the financial analysis of concrete insurance company.

The aim oh the diploma thesis is to analyse the financial situation of a company on the base of account sheet. In theoretical part there is a description and explication of processes and methods of financial analysis including the description of source of information suitable for financial analysis. There is as well the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. In practical part of this thesis there is the aplication of the processes and methods of financial analysis to evaluation the financial position of the company Elitex Nepomuk a.s. based on the period since 2002 to 2008. The conclusion of this thesis contains the summary of the history and the present condition of the financial position of the company Elitex Nepomuk a.s. There is also the evaluation of the financial health oh this company based on the outcomes of the financial analysis.

The goal of this thesis is to apply methods of financial analysis at the selected company and assess that way financial situation. In the theoretical section summarizes the findings of financial analysis, its methods and procedures. The practical section assesses past and current financial state of company Povrchová důlní, s.r.o. in the years 2005 to 2009, by using selected methods of financial analysis. In conclusion of practical part is analyzed company compared with the industry in which operates, and is assessed the impact of the economic crisis on economy of company.

The main aim of the Master`s thesis is to compare and evaluate the system of flat tax in the Baltic States and the Slovak Republic. In the first chapter the reader will learn about a brief history of the flat tax and the general terms that relate to the topic. The second and third chapter is devoted to an analysis of the tax systems in the countries surveyed. This thesis analyzes the political and economic situation of each country before the tax reform, a description of the tax systems as originally introduced and changes over time to present. The last chapter is devoted to a detailed analysis of macroeconomic indicators in the form of graphs and verbal descriptions. Finally, in the section "4.6 The overall assessment" there is a summary of the gathered facts and the impact of flat tax on the economy of each relevant country.

The thesis will include financial analysis of the specific processing company, evaluation of financial analysis, comparing with relevant standards.

This thesis deals with controlling as a part of business information system of the company. In the theoretical part the meaning of controlling, relations between controller and manager, aims and functions of controlling and its operational and strategic tools are explained. Practical part is focused on specification of the selected company, department of controlling and used information systems of the selected company. The main part is devoted to the evaluation of the main tools of operational controlling of the company such as calculation system, budgetary accounting and analyses of variances. Within strategic tools the competitive analyses, PEST and SWOT analyses and branch analyses are performed. In the last chapter the key performance indicators are introduced, whose observation is recommended to the selected company. The conclusion summarizes results and suggestions, which could help the company to improve the current state of controlling but the economic situation of the company itself too.

The paper is focused on comparison of individual methods enabling evaluation of health care facilities and selection of the most suitable method with respect to the evaluation objective. The aim of the evaluation is to compare health care facilities by the indicators that can affect patient satisfaction. A financially sound hospital has enough resources to invest in new medical technology and equipment, it can afford to adequately pay quality health care staff and thereby influence treatment success and patient satisfaction. The partial objective is to select appropriate financial indicators for evaluation, as well as a method for comparing and ranking hospitals. The most suitable method of evaluation was the point method with the determination of weights and the definition of the required range of indicators. I proceed according to this method also in the current evaluation, with the alteration of indicators.

This thesis provides an overview of the literature on reproduction attributes of the Holstein Friesian cattle and its influence on the cattle reproductive indices. One of the goals was to evaluate the influence of selected factors on the reproduction indices for a pre-selected group of dairy cattles. The data has been processed and sorted by the lactation production levels, daily production, order of lactation and the age of the first calving. The data about the used bulls has been processed as well. Another goal of the thesis was acquisition of the data about excluded cows. For the excluded cows, the age, order of lactation, reason for exclusion and life-long production have been recorded. The data for the thesis have been obtained from the production control records and database of breeds in the selected Holstein cattle breeding. The dairy cattles, which got in calf during the years 2017 and 2018 have been evaluated. In particular, for 2017 and 2018, the evaluation was carried out on 190 and 229 dairy cattles respectively, which makes the total of 419 evaluated cows. For those dairy cows, the insemination index data, insemination interval, gestation after first insemination, service period and gestation period has been recovered from the zootechnical register. The evaluation of excluded dairy cows contained 339 dairy cows, which have been excluded during years 2017 and 2018. For the evaluation of the used bulls, the total count and description of how the bull for insemination have been selected is provided. Evaluation the influence of level of lactation production on the reproduction indices has shown a significant (p0,05) statistical relation between production levels and duration of the service period. It has also been proven that this has an influence on the insemination index levels. The lowest values (p0,05) of service period and insemination index have been detected for dairy cattles with production up to 6 999 kg. On the other hand, the highest values of service period and insemination index have been recorded for the dairy cattles with production up to 9 000 kg (p0,05). The influence of daily dairy production levels on the reproduction indices have been evaluated as well. It can be clearly seen from the results that as the daily dairy production increases, the service period increases as well. The lowest values (p0,05) of the service period was recorded for breeds, who had the daily production levels up to 24.99 kg. Opposed to that, the highest values of service period have been recorded for dairy cattles with average daily milk production over 30 kg. The evaluation of order of lactation on the reproduction indices did not show any significant statistical results (p0,05). Furthermore, during the evaluation of first calving, no statistically significant differences have been shown (p0,05). Last reproduction index we have evaluated was gestation after the first insemination. The groups were divided by the production levels, daily milk production, order of lactation and age of the first calving. For each group, the percentage of cattles that got in calf after first insemination has been computed. On average, this value was 36.28%.

Práce hodnotí konkurenční postavení firmy a práci managementu. Analýza využívá poměrové, absolutní a relativní ukazatele. Konkurenční postavení je hodnoceno pomocí metod mezipodnikového srovnání a Spider grafu. Dále tato práce analyzuje podnik pomocí bilančních pravidel a rozborem čistého pracovního kapitálu, využívá i bonitní a bankrotní modely a ekonomický normál. Pro stanovení hodnoty podniku se využívají hodnotové ukazatele, a to především ukazatel EVA a index IN01. V poslední části zkoumá tato práce Du Pontův rozklad.

Teoreticko-metodologická část: Problematika finančního investování do podniku. Srovnání některých možných cest kvantifikace ukazatelů stěžejních pro investorské rozhodování při realizaci investice. Finanční analýza a její metody. Investorský trojúhelník ve světle finanční analýzy. Aplikační část: charakteristika odvětví, orientace na firmu RADKA spol. s.r.o., kvantifikace vrcholů investorského trojúhelníku na základě účetních výkazů společnosti a srovnání s ukazateli za chemické odvětví. Závěrečná část se zabývá průzkumem preferencí investorského rozhodování v pardubickém regionu.