Evaluation of the Financial Situation of the Company

Tato bakalářská práce se zabývá celkovou finanční analýzou firmy Lékárna na Selské s.r.o. v letech 2008 až 2012. Celkově je práce rozdělena na tři hlavní části a to na část teoretickou, část analytickou a část návrhovou. Teoretická část popisuje za pomoci vybrané literatury problematiku finanční analýzy a její ukazatele. Druhá část se skládá z obecné charakteristiky společnosti a provedené finanční analýzy. Ke zhodnocení finanční situace bylo využito analýzy stavových, rozdílových, tokových a poměrových ukazatelů a soustav ukazatelů. V návrhové části jsou na základě výsledků vybraných ukazatelů navrhnuty možná opatření, která by firmě měla pomoci zlepšit finanční situaci. Informačním zdrojem pro analýzu jsou účetní výkazy firmy.This bachelor thesis is focused on the overall financial analysis of the company Lekarna na Selske s.r.o. in the years 2008-2012. The thesis is divided into three main parts - theoretical part, analytical part and suggestion part. The theoretical part describes the issue of financial analysis and its indicators by using selected literature. The second part consists of the general characteristics of the company and financial analysis. All financial indicators from theoretical part were used to evaluate the financial status. In suggestion part based on results of selected indicators some action are suggested to help improve the financial situation of company. Source of information for analyzing are financial statements of the company.

Infrared signature of active massive black holes in nearby dwarf galaxies

We investigate the possible presence of active galactic nuclei (AGN) in dwarf galaxies and other nearby galaxies to identify candidates for follow-up confirmation and dynamical mass measurements. We use the Wide-field Infrared Survey Explorer (WISE) All-Sky Release Source Catalog and examine the infrared colours of a sample of dwarf galaxies and other nearby galaxies in order to identify both unobscured and obscured candidate AGN by applying the infrared colour diagnostic. Stellar masses of galaxies are obtained using a combination of three independent methods. Black hole masses are estimated using the bolometric luminosity of the AGN candidates and computed for three cases of the bolometric-to-Eddington luminosity ratio. We identify 303 candidate AGN, of which 276 were subsequently found to have been independently identified as AGN via other methods. The remaining 9% require follow-up observations for confirmation. The activity is detected in galaxies with stellar masses from ~ 10^6 to 10^9 solar masses; assuming the candidates are AGN, the black hole masses are estimated to be ~ 10^3 - 10^6 solar masses, adopting L_bol = 0.1 L_Edd. The black hole masses probed are several orders of magnitude smaller than previously reported for centrally located massive black holes. We examine the stellar mass versus black hole mass relationship in this low galaxy mass regime. We find that it is consistent with the existing relation extending linearly (in log-log space) into the lower mass regime. These findings suggest that CMBH are present in low-mass galaxies and in the Local Universe, and provide new impetus for follow-up dynamical studies of quiescent black holes in local dwarf galaxies.Comment: 14 pages, 9 figures, 4 tables, accepted for publication in Astronomy & Astrophysics. The first version of this paper appeared on astro-ph in 2014 (arXiv:1411.3844). The new version includes 3 new tables, 1 new figure and updated discussio