Theses on a related topic (having the same keywords):
financial health, financni metody, financial statements, financni zdravi, financial analysis, financial methods, financial indicators, financni ukazatele, ucetni vykazy, financni analyzaKeywords ordered alphabetically | Keywords ordered by occurrence rate
351.
Veselá, Kateřina
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
352.
Vetoshkina, Khristina
Faculty: NEWTON University
Year: 2016, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2016, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
353.
Větrovcová, Jarmila
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
354.
Viktora, Radek
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Aplikace metody řízení nákladů ABC ve firmě IMTRADEX, a.s. | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Aplikace metody řízení nákladů ABC ve firmě IMTRADEX, a.s. | Theses on a related topic
355.
Vlach, Jarmil
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Analýza interních podnikových faktorů s důrazem na konkurenceschopnost podniku | Theses on a related topic
Master's thesis defence: Analýza interních podnikových faktorů s důrazem na konkurenceschopnost podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Analýza interních podnikových faktorů s důrazem na konkurenceschopnost podniku | Theses on a related topic
Master's thesis defence: Analýza interních podnikových faktorů s důrazem na konkurenceschopnost podniku | Theses on a related topic
356.
Vodičková, Jana maiden name: Mládková
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
357.
Vráblíková, Věra
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
358.
Vyhnálková, Magdaléna
Faculty: NEWTON University
Year: 2022, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2022, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
359.
Zajícová, Veronika
Faculty: NEWTON University
Year: 2023, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2023, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
360.
Zavřel, Jakub
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
361.
Zbejvalová, Kateřina
Faculty: NEWTON University
Year: 2018, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2018, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
362.
Zechmeisterová, Hana maiden name: Svobodová
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Posouzení finanční situace podniku HBC-radiomatic, CZ s.r.o. | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Posouzení finanční situace podniku HBC-radiomatic, CZ s.r.o. | Theses on a related topic
363.
Zigo, Vojtěch
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
364.
Zíková, Kristýna
Faculty: Collegium Humanum - Warsaw Management University
Year: 2021, studies completed, degree conferred: Mgr.
Programme/field: Management / Business Management
Faculty: Collegium Humanum - Warsaw Management University
Year: 2021, studies completed, degree conferred: Mgr.
Programme/field: Management / Business Management
365.
Zouharová, Hana maiden name: Zouharová
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Strategie snižování nákladovosti účetní firmy | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Strategie snižování nákladovosti účetní firmy | Theses on a related topic
366.
Žaranová, Nikol
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
367.
Ždánská, Helena
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Zhodnocení hospodaření Centra služeb pro seniory Kyjov | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Zhodnocení hospodaření Centra služeb pro seniory Kyjov | Theses on a related topic
368.
Žlůvová, Petra
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Finanční analýza příspěvkové organizace v mikroregionu Úpice | Theses on a related topic
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Finanční analýza příspěvkové organizace v mikroregionu Úpice | Theses on a related topic
369.
Adam, Ivo
Faculty: STING ACADEMY
Year: 2006, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Faculty: STING ACADEMY
Year: 2006, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
370.
Adamkovič, Matej
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
371.
Ambrozová, Jitka
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Návrhy na zefektivnění finančního řízení společnosti D-Klima s.r.o. | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Návrhy na zefektivnění finančního řízení společnosti D-Klima s.r.o. | Theses on a related topic
372.
Antonín, Pavel
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
Bachelor's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
Bachelor's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
373.
Bačovská, Markéta
Faculty: STING ACADEMY
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and management / Taxation (combination/specialization: studium pro absolventy VOŠ)
Bachelor's thesis defence: Rozpočtová ekonomika vybrané obce | Theses on a related topic
Faculty: STING ACADEMY
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and management / Taxation (combination/specialization: studium pro absolventy VOŠ)
Bachelor's thesis defence: Rozpočtová ekonomika vybrané obce | Theses on a related topic
374.
Baláková, Petra
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
375.
Balko, Jan
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Bachelor's thesis defence: Finanční analýza | Theses on a related topic
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Bachelor's thesis defence: Finanční analýza | Theses on a related topic
376.
Bartoš, Walter
Faculty: STING ACADEMY
Year: 2021, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Efektivnost finančního řízení podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2021, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Efektivnost finančního řízení podniku | Theses on a related topic
377.
Bartošek, Stanislav
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
378.
Bartošová, Hana
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
379.
Bartušek, Oldřich
Faculty: STING ACADEMY
Year: 2007, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2007, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
380.
Barvínek, Vojtěch
Faculty: STING ACADEMY
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and management of small and medium-sized enterprises (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Finanční analýza vybraného podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and management of small and medium-sized enterprises (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Finanční analýza vybraného podniku | Theses on a related topic
381.
Bednář, Jiří
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Analýza hospodaření společnosti a návrhy na jeho optimalizaci | Theses on a related topic
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Analýza hospodaření společnosti a návrhy na jeho optimalizaci | Theses on a related topic
382.
Bednáříková, Eva
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
383.
Bednářová, Jana
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro absolventy VOŠ)
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro absolventy VOŠ)
384.
Belgacem, Lucie maiden name: Šulcová
Faculty: STING ACADEMY
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Opravné položky v účetnictví | Theses on a related topic
Faculty: STING ACADEMY
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Opravné položky v účetnictví | Theses on a related topic
385.
Bendová, Jana Ludmila maiden name: Mazálková
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Využití finanční a ekonomické analýzy při hodnocení hospodaření společnosti ETL-Ekotherm a.s. | Theses on a related topic
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Využití finanční a ekonomické analýzy při hodnocení hospodaření společnosti ETL-Ekotherm a.s. | Theses on a related topic
386.
Božková, Lucie
Faculty: STING ACADEMY
Year: 2009, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Zhodnocení finanční situace konkrétního podniku metodami finanční analýzy | Theses on a related topic
Faculty: STING ACADEMY
Year: 2009, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Zhodnocení finanční situace konkrétního podniku metodami finanční analýzy | Theses on a related topic
387.
Bránecká, Hana
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Návrh na zavedení podvojného účetnictví u fyzické osoby | Theses on a related topic
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Návrh na zavedení podvojného účetnictví u fyzické osoby | Theses on a related topic
388.
Brustmannová, Zuzana
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
389.
Březina, Petr
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Návrh marketingové strategie firmy Unistav | Theses on a related topic
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Návrh marketingové strategie firmy Unistav | Theses on a related topic
390.
Buchníčková, Monika maiden name: Šumberová
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
391.
Bukajová, Vladimíra
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Zhodnocení ekonomické situace společnosti Hudebka s.r.o. metodami finanční analýzy a návrhy k jejímu řešení | Theses on a related topic
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Zhodnocení ekonomické situace společnosti Hudebka s.r.o. metodami finanční analýzy a návrhy k jejímu řešení | Theses on a related topic
392.
Burianová, Jana
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
393.
Cichý, Dalibor
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
394.
Čtvrtníček, Jiří
Faculty: STING ACADEMY
Year: 2018, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Finanční analýza vybraného podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2018, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Finanční analýza vybraného podniku | Theses on a related topic
395.
Daněk, Roman
Faculty: NEWTON University
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
396.
Dangová, Phuong Linh
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
Bachelor's thesis defence: Podnikatelské plánování na založení nového podniku Beppe bakery | Theses on a related topic
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
Bachelor's thesis defence: Podnikatelské plánování na založení nového podniku Beppe bakery | Theses on a related topic
397.
Daňková, Lenka
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Návrh dalšího zaměření činnosti podniku v oblasti bezdrátového internetu | Theses on a related topic
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Návrh dalšího zaměření činnosti podniku v oblasti bezdrátového internetu | Theses on a related topic
398.
Dařílková, Lenka maiden name: Němcová
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Analýza efektivnosti výstavby bioplynové stanice | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Analýza efektivnosti výstavby bioplynové stanice | Theses on a related topic
399.
Dechetová, Lucie
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Možnosti využití metod ekonomické analýzy v krizovém řízení | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Možnosti využití metod ekonomické analýzy v krizovém řízení | Theses on a related topic
400.
Dohnalová, Eva
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation