Activity and Liquidity Evoluation Analysis of A. W. s.r.o. Company

Import 02/11/2016Bakalářská práce se zabývá zhodnocením vývoje ukazatelů aktivity a likvidity firmy A.W. s.r.o.. V teoretické části je charakterizována metodika finanční analýzy, zdroje pro její zpracování a popis pyramidových rozkladů ukazatelů celkové likvidity a rentability vlastního kapitálu, včetně analýzy odchylek. V aplikační části je stručně charakterizována analyzovaná firma. Dále je zde provedena horizontálně vertikální analýza, analýza vývoje ukazatelů aktivity a likvidity, pyramidový rozklad celkové likvidity a rentability vlastního kapitálu, porovnání vybraných ukazatelů s průměrem v odvětví a v závěru zhodnocení finanční situace firmy a návrhy možných změn, které by vedly ke zlepšení finanční situace sledované firmy.Bachelor thesis evaluates development indicators of activity and a liquidity A. W. s.r.o .. The theoretical part describes the methodology of financial analysis, resources for its treatment and description of the pyramid decomposition of indicators of overall liquidity and return on equity, including analysis of deviations. The practical part is briefly characterized the analyzed company. There is also a horizontal, vertical analysis, analysis of development indicators of activity and liquidity pyramid decomposition overall liquidity and return on equity, compared to selected indicators of the industry average and the end of the evaluation of financial situation and proposals for possible changes that would lead to the improvement of the financial situation monitored company.154 - Katedra financívelmi dobř

Evaluation of the Influence of Value Indicators on the Value Creation of Selected Czech Companies

Diplomová práce je zaměřena na zhodnocení vlivu vybraných hodnotových ukazatelů na změnu hodnoty společnosti. Analyzováno je 10 vybraných společností obchodovaných na Pražské burze cenných papírů. V práci je zhodnocen vliv ukazatelů EVA a SVA na změnu hodnoty společnosti. Nejprve je vztah hodnocen grafickou analýzou, následně Pearsonovým, Spearmanovým a Kendallovým korelačním koeficientem, a také pomocí lineární regrese. Pro většinu firem nebyl zjištěn vztah mezi vybranými ukazateli a změnou hodnoty.The diploma thesis is focused on evaluation of influence of selected value indicators on the change of company value. There are analyzed 10 selected companies traded on the Prague Stock Exchange. This thesis evaluates the impact of EVA and SVA indicators on the change in company value. First, the relationship is evaluated by graphical analysis, followed by the Pearson, Spearman and Kendall correlation coefficients, as well as linear regression. For most companies, the relationship between the selected indicators and the change in value was not found.154 - Katedra financívýborn

Sensory analysis and consumer acceptance of 140 high-quality extra virgin olive oils

Background: Sensory analysis is a crucial tool for evaluating the quality of extra virgin olive oils. One aim of such an investigation is to verify if the sensory attributes themselves – which are strictly related to volatile and phenolic compounds – may permit the discrimination of high-quality products obtained by olives of different cultivars and/or grown in various regions. Moreover, a crucial topic is to investigate the interdependency between relevant parameters etermining consumer acceptance and objective sensory characteristics evaluated by the panel test. Results: By statistically analysing the sensory results, a grouping – but not discriminatory – effect was shown for some cultivars and some producing areas. The preference map shows that the most appreciated samples by consumers were situated in the direction of the ‘ripe fruity’ and ‘sweet’ axis and opposite to the ‘bitter’ and ‘other attributes’ (pungent, green fruity, freshly cut grass, green tomato, harmony, persistency) axis. Conclusion: Extra virgin olive oils produced from olives of the same cultivars and grown in the same areas shared similar sensorial attributes. Some differences in terms of expectation and interpretation of sensory characteristics of extra virgin olive oils might be present for consumers and panellists: most of the consumers appear unfamiliar with positive sensorial attributes, such as bitterness and pungency

Evaluation of the “Harmony Value”: A Sensory Method to Discriminate the Quality Range within the Category of EVOO

Besides a certain amount of relevant chemical parameters, objective quality of olive oil as well as consumer acceptance are depending mainly on its sensory characteristics. Referring to the EC Regulation 1833/2015, there exist different quality categories for olive oil, namely extra virgin, virgin and lampant. To belong to the category “extra virgin”olive oil (EVOO), an oil has to have a certain fruitiness (median > 0) and no defects (median = 0). This means that all olive oils without defect have the same quality level (extra virgin) no matter what kind of sensory characteristics they show. Within EVOOs, type and width of the parameter values of sensory descriptors show a broad variety. In order to mark differences between sensory characteristics in olive oil, the German and the Swiss Olive Oil Panel (DOP and SOP) further developed the panel test (according to EC regulation 1833/2015) by extending their profile sheet with additional sensory parameters, e.g. the “harmony”-value. The evaluation and interpretation of the “harmony” value of olive oils make it possible to monitor and thereby discriminate the sensory quality within the range of EVOOs on the market. This is important for all stakeholders in the olive oil business, aiming to produce, sell, provide and buy EVOOs at different price (and quality) levels

Was macht die "Frische" von Brot aus?

Die Frische von Brot lässt sich nicht mit einheitlichen Kriterien beurteilen. Vielmehr hängt die Wahl der jeweiligen Kritereien von den Anforderungen ab, die an das Produkt gestellt werden. Sensorische Eigenschaften spielen dabei eine bedeutende Rolle. An der Zürcher Hochschule für Angewandte Wissenschaften (ZHAW) in Wädenswil wurde im Rahmen einer studentischen Arbeit eine Studie zum Thema „Definition der Frische von Brot aus Konsumentensicht“ durchgeführt