Main aim of this work is to evaluace the financial situation of STUDENT AGENCY s.r.o. from 2006 to 2010 with the help of financial analysis. Another goal of this thesis is to find main indicators, which has the ability to influence key results of the company. Last goal is to find restrictions, which can limit this key results and find shortcomings, where should company focus on.

Title: The comparison of the training preparation of cross-country skiers in distance and long-distance races. Objectives: The main goal of this thesis is to compare and evaluate the training preparation and the applied training means of two selected long-distance and the distance cross-country skiers. Methods: The case study, in which we will use the method of literary research, the data analysis method and the data comparison to evaluate the training preparation of the long-distance and the distance competitors. Results: By comparing the records of distance and long-distance cross-country skiers' training indicators, we conclude that the training of the long distance racer achieves larger volumes than the distance racer. Another surprising finding was the lower load intensities in training preparation of the distance competitor compared to the long-distance competitor. Keywords: cross country skiing, sport training, annual training cycle, training indicators.

This thesis analyzes the operating characteristics of milk production. The work was developed in agricultural cooperatives of Zemědělské družstvo Podkleťan Křemže. The agricultural holding had been in assessment of dairy cattle nutrition, feeding techniques, quality of roughages, composition of the diet and comparison of economic indicators in dairy production. The quality of roughages was performed by using the fermentation process, and the fodder was subsequently classified into different classes. The composition of the diet was assessed with recommended values depending on the energy need and nutrient requirements. The reproductive performance was compared with data on total population. The economic factors were assessed in connection with yield and cost of farming.

The thesis is divided into two parts, theoretical and practical. Literature research explains the main concepts related to the subject of the work. Subsequently the thesis desribes methods used to evaluate investments. It is pointed to their strengths and weaknesses and the possibilities of their use. Attention is also paid to public expenditure programs which will be followed by the proposal of specific capital sources from which the project can be financed. The practically oriented part analyzes the project "Thermal insulation of the kindergarten Vinohrady". At first the situation and the current state of the educational system in Česká Třebová are briefly described. The characteristics of the selected project are followed and it passes in CBA method which was chosen for this project. The aim is to determine whether for the society and the investor the project is beneficial or not. The evaluation of economic efficiency of the project is followed by the financial analysis of the city Česká Třebová, which evaluates the economic situation of the city and determines whether the investor has sufficient resources to the smooth financing of the project.

This thesis is dealing with problem of international financial reporting standards for small and medium-sized entities. My task is to transform Czech accountant reports of two chosen companies to be in accordance with IFRS for SMEs. In the first part of the thesis is described process of accountancy harmonization in Europe and in the world, characteristic of small and medium-sized entities, devel-opment of standard for small and medium-sized entities and its particular sec-tions. In the second part of thesis is processed transfer of accountancy reports of specific subjects to accountancy reports in accordance to IFRS for SMEs. In the end of the thesis are evaluated impacts of implementation for chosen report items as per productivity indicators.

The aim of this thesis is to identify fiscal behaviour of municipalities in the Czech Republic within economic cycle. The starting point of this thesis is that municipalities do not have the responsibility for macroeconomic stability, unlike the central level of government, and their preference is sustainability of its own budget. Absence of a motivation for implementing the countercyclical policy leads to a consideration that the behaviour of municipalities is rather procyclical. For the analysis there were used datas of 325 municipalities during the time from 2001 to 2014. The research was designed to test the dependence of the budgetary indicator on the output gap. As a method of exploration there was used the panel regression analysis with random effects estimate for help with robust standard errors in the version of White cross-section method. The results confirmed a statistically significant effect of the output gap on the budgetary indicators, tax revenues, tax on personal income from self-employment and capital expenditures. With the growth of the output gap also tax revenues and revenues from taxes on a personal income from self-employment are growing. With the growth of the output gap capital expenditures are declining. These budgetary indicators are developed countercyclical. A statistically significant effect of the output gap on the other budgetary indicators failed to prove. The main hypothesis of this thesis is not rejected. Budgetary behaviour municipalities in the Czech Republic is influenced by the economic cycle. Fiscal behaviour of municipalities in the Czech Republic within economic cycle is countercyclical.

Thesis on Financial Analysis of Recruitment Agency examines selected recruitment agencies focusing on agency employment in the Czech Republic and the Slovak Republic in the period from 2010 until 2014. The theoretical part provides general knowledge about the labor market, recruitment agencies and technical financial analysis. The second part is based on the application of general knowledge and evaluates achievements of their evolution in time. To evaluate the evolution of the number of current employees are used elemental characteristics of time series. Based on the data obtained is made a forecast for the development of the number of employees in 2015 and 2016, including an analysis of the structure and evolution of employees by selected characteristics. For assessing the financial health of both recruitment agencies uses horizontal and vertical analysis of financial statements, profitability ratios, liquidity, activity, and indebtedness including comprehensive view of the financial stability of the company using Altman Z'skóre. After a financial analysis of both recruitment agencies thesis presents a comparison on the evolution and structure of employees, assets and capital structure, financial ratios and bankruptcy model.

This thesis evaluates financial situation of the two selected enterprises, namely Transcafe Ltd. and KBJ VELKOOBCHODY Ltd. Both companies operate in wholesale and retail trade with food and have their headquarters in the Central Bohemian region. Financial analysis is provided for the period 2010 - 2014. The horizontal and vertical analyses assess the development of individual items of financial statements in time. Financial health of both organizations is evaluated based on development of these selected items, ratios, differential indicators, ekonomical value added, bankruptcy model and financial standing model. The results of the analyses are summarized and recommendations are proposed for improving the financial situation of the companies.

The diploma thesis deals with elaboration of financial analysis of the business, specialised in production of electroinstalation material. For this reason following companies were chosen: Kopos Kolín Ltd and Spel Ltd. The aim of thesis is, with help of methods and techniques of financial analysis, to evaluate financial situation and economy of both companies during the years 2010-2014. Based on the received results possible measurements for keeping or improving the situation of both companies in future with be suggested. The theoretical part is focused of problems of financial analysis, basic methods and technique according to studying of special literature. The second part deals with application and evaluation of selected parametres in both companies, based on data receivend from accounting document. The thesis conclusion sums up the obtained results. Possible recommendations for keeping or improving of the recent situation of the companies are added.

The presented thesis deals with a specific definition of small and medium-sized enterprises (SMEs) in the Czech Republic. It evaluates the status of SMEs in the Czech economy in terms of their position in raising funds, especially from the banking sector in order to ensure stability and growth. The thesis deals with the explanation of basic concepts and categories in the field of business in the theoretical part, the position of SMEs in the economy, their development, contribute to the economic stability of the country and the impact on employment. There is also a support concept in the years 2014 - 2020 characterized by the thesis. Impacts of the economic crisis on SMEs and intervention by the Government of the Czech Republic are mentioned as well. Financing options are presented in detail. The practical part is devoted to a financial analysis of the selected company, evaluation of resulting indicators and determination of conditions for granting business loans. Recommendations for the chosen company are presented in the conclusion part, with regard to their situation within the issue of financing potential investment in fixed assets.