The thesis deals with the financial analysis of two leading companies of the energy industry, E.ON Distribution, Inc. and PRE Distribution, Inc. The work is divided into two main parts. The first of these, literature review, discusses the company's performance in terms of financial analysis. In addition it provides basic information about financial analysis, their resources, techniques and methods. The second part, their work is focused on the characteristics of selected companies, as well as the application of knowledge from the literature review to selected companies using financial analysis methods in the years 2011-2015. Financial analysis is based on currently available published financial statements of both companies, mainly from the balance sheet and profit and loss account. On the financial statements of the company is applied to the analysis of absolute indicators, namely vertical and horizontal analysis, differential indicators, which is a typical representative of net working capital, to analyze liquidity, profitability, debt and bankruptcy activities and calculations standing model. At the end thesis is to evaluate the financial health of the company, along with a view of the financial situation in the future.

The planning of accounts for the following 5 years (from 2006 till 2010). The accounts consist of balance sheet, income statement and cash flow statement. Items of accounts are planned according to the developement of the choosen company and real market conditions. This dissertation describes not only plannig of accounts, but also method of assembling accounts.

The insurance market offers a large scale of different types of insurance products. Insurance companies offer products ranging from property insurance, airport and air meeting as well as different types of life and non-life insurance. The client has the possibility to choose a product that fully meets his needs. Endowment of Unit linked insurance are one of the most used insurances in the field of life insurances. Endowment insurance is an older product, which is for a long time on the market, but with its construction does not allow the client to be engaged and have the possibility to influence the distribution of the insurance money at any time during the duration of the contract. Therefore the insurance companies came up with a new and very flexible life insurance, which fully suits the needs of present clients and gives them the possibility to be engaged and co-determine on their finances. Unit Linked Insurance is the very life insurance. Comparison of these two types of life insurance is the objective of this presented work. It describes the differences of the two insurances, what are their advantages or disadvantages, but also it determines the possibility of combination of Unit linked insurance with cooperation with mortgage credit. Further it also describes what is important and how to setup the Unit linked insurance so that the bank will accept it as a possible funding of housing.

Understanding what drives stock returns is an essential question for investors, financial institutions, and economists. The question is important not only for individuals, but also for the overall economy, as forms of inefficiency such as bubbles can lead to stock market crashes that have a negative impact on the real economy itself. In contrast to the Efficient Markets Hypothesis, which posits that the stock market is efficient at correctly pricing stocks, the accrual anomaly is an example of one of the largest inefficiencies in the equity market. The aim of this thesis is to examine if the accrual anomaly has lessened in recent history. We analyze if the increasing trend of institutional funds trading on accrual mispricing, the increasing presence of cash flow forecasts, or earnings quality could be responsible for mitigating the accrual anomaly effect. A robust MM regression is used to assess the anomaly alleviation. The analysis focuses on the US stock market. We confirm the mitigation of accrual mispricing based on the increase in trading on the accrual anomaly and quality of earnings for the period from 1991 to 2015, but not the growing number of cash flow forecasts.

It is Islamic banking that has been conquering the world in recent years. That is why the thesis is devoted to this topic. As the interest is forbidden by Islam, the Islamic banking works on different principles from those practised by conventional banks. The thesis distinguishes two basic methods -- the profit-and-loss sharing and mak-up method. The Islamic banks use both to gain profit. There are three parts of Turkish bank system and one of them is formed by so called "participation banks". The participation banks represent the Islamic banking. One of the members of the "participation banks" group is the Al Baraka bank, whose financial statements are hereinafter analyzed. The financial statements stated above are not much different from the general model of financial statements issued by Islamic banks. However the "book premise" that the biggest part of assets should be created by the transactions based on the profit-and-loss sharing method is denied.

The aim of the thesis is to analyse and evaluate financial management in the selected training company and to suggest recommendations to improve its efficiency. Specifically, the thesis focuses on financial analysis of two core programs offered by the company, and the overall evaluation of the company`s financial situation. The thesis is divided into four parts, the first part introduces the methods of financial analysis and financial planning. The second part is dedicated to a brief presentation of the selected company, characterization of its programs and its international cooperation. The third part contains the analysis and evaluation of the two core programs and of the financial situation as whole. In the final part, there are recommendations for optimizing the financial management of the company in order to be able to better exploit its potential.

The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of this topic including the description of main sectors used for international tax optimalization. Among the areas of the optimization methods, which are described in this thesis, belongs dividends, royalty payments, interest income. The thesis presents an impact of tax haven existence to Czech economy. The impact on public budget is shown and counted on the model example of fictive international company. As a reaction of losses caused by profit shifting to more favourable jurisdictions international organizations are coming up with initiatives to reduce the possibilities of tax planning. The thesis is concluded with an overview which Czech republic should accept to reduce profit shifting to other jurisdictions.

This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.

This master’s thesis assess the financial situation of the company R.S. AQUATECH CZ, s.r.o. in the years 2002 to 2005 by means of selected methods of financial analysis. It contains proposals of possible solutions of identified problems which should result in the improvement of company’s financial situation in the future years.

This master‘s thesis is concerned with the analysis of financial situation of MERIT Group, Inc. during the years 2008 – 2014 using suitable methods of financial analysis. It also proposes changes for strengthening the company‘s financial situation. Based on the analysis results are compared with a selected competitor. Although the company went through a period of crisis during its existence, it achieved above-average results in the last two years in a number of areas of financial analysis and clearly shows a positive trend of development of financial indicators in time.