This thesis presents a comprehensive valuation of small manufacturing business. The thesis includes strategic and financial analysis, prediction of value generators, developing a financial plan and valuation.

This master thesis is about commercial bank valuation. The goal of the thesis is to explain the specifics of bank business and commonly used valuation methods. Selected method is then applied on a chosen bank. For this purpose, ČSOB a.s. was chosen.

This thesis deals with methods of valuation, especially apartments. The aim of the work is to evaluate housing units, and then assess the advantages, disadvantages and using different methods. The work is divided in four parts, the first part is focused on housing and real estate market. The second part focuses on valuation methods, the third part deals with housing policy and valuation in the Czech Republic and the last chapter is a practical part, where two residential units are evaluated - the first in Prague and the second in Chrudim. For the practical part, were chosen three methods of valuation - cost, comparative and yield.

The diploma thesis deals with several areas of issues related to valuing companies in bankruptcy proceedings. These spheres are interconnected. First and foremost it deals with the reasons for company valuation and perspectives of different subjects on this valuation. The second sphere of the thesis is the analysis of valuation approaches that are based on legal regulations of the Czech Republic. The last part of the paper is application of the valuation on a specific business company with subsequent confrontation with the actual realization of the company. Valuation is of crucial importance to creditors because it is determining in relation to their subsequent meeting the submitted claims.

The main objective of this thesis is to valuate the company Verizon Communications, Inc. Master thesis is divided into two main parts -- theoretical and practical. Theoretical part includes description of methods used in the practical part, especially introduces steps and methods of valuation. Practical part contains strategical analysis, financial analysis for years 2008 -- 2012 and financial plan for years 2013 -- 2017. Based on the preceding steps the lone valuation is carried out. Valuation is carried out by two different methods. The first one is the discounted cash flow method in FCFF version and the second is valuation by EBITDA sector multiple.

The dissertation focuses on the valuation of human assets for the purpose of business valuation. The introduction section contains, among others, search of knowledge about the human capital valuation including an identification of "empty spaces" in the business valuation theory in connection with the valuation of human assets. The main aim of the dissertation is the theoretical and experimental development of selected "empty spaces" which were divided into two levels - direct (separate) valuation of human assets and indirect (implicite) valuation of human assets through enterprise valuation methods DCF and EVA. The theoretical section includes a treatise on the status of human assets (human capital) within the intellectual capital and the absence of human assets in the financial statements which are coming to the conclusion that human assets should be incorporated as a separate item in net operating assets of the enterprise in DCF and EVA valuation methods. The dissertation analyzes various definitions of human capital and subsequently on the basis of specific design requirements derives definition of human assets for the purposes of business valuation. The experimental section provides descriptions and analyzes of available methods/models for human assets (human capital) valuation. Subsequently, the derived modified income approach valuation for the direct valuation of human assets includes proposals for an allocation of revenues attributable to human assets, an incorporation of the quality element of human assets assessment to a forecast of future revenues which are attributable to human assets and the specific discount rate for human assets. In the framework of indirect valuation of human assets (in DCF and EVA methods), the attention is aimed to a design of variant options of financial value of human assets incorporation into the net operating assets (among others, these part also contains a proposal of a theoretical basis for determining of human assets market value) and adjustments of economic reports: net operatig assets (NOA) and net operating profit after tax (NOPAT). The variant incorporation of human assets into the NOA is analysed especially for the purpose of finding out changes in the distribution of the enterprise value between NOA and market value added and changes in the profitability of the invested capital compared to the situation when no financial value of human assets is incorporated into the NOA. The final section is focused to a proposal of recommendations for human assets valuation. The recommendations include a part for the direct valuation of human assets (cost and revenue approach) and the indirect valuation of human assets through DCF and EVA valuation methods.

This diploma thesis describes the methods of valuation by using cost valuation method for family houses. The thesis defines the basic concepts from this field, methods of valuation and helps to create individual calculations. The main goal of this work is the valuation of five family houses by two cost valuation methods, their comparison and evaluation of the degree of difference between the methods. In order to achieve this goal, it is necessary to ascertain the total cost differences of individual constructions and equipment with the help of an itemized budget and by following the valuation order of the Ministry of Finance, compare the results and call attention to possible shortcomings of a given method.

Depuis la fondation, en 1989, de l’association italienne Slow Food, le terme slow s’est détaché de la question alimentaire pour être mobilisé dans de nombreux domaines de la vie quotidienne (cosmétique, recherche scientifique, design ou management). La diffusion du slow est l’expression d’une mise en accusation des rythmes de notre modernité et révèle une éthique aujourd’hui largement partagée. Une enquête de terrain menée auprès des promoteurs du slow et une approche pragmatiste des valeurs nous ont permis de construire une définition inductive de cette éthique, attentive aux conflits moraux et aux compromis élaborés par les acteurs. / Since the creation of the Italian association Slow Food in 1989, the term slow has been separated from the food domain and has since been used in many areas of everyday life (cosmetics, scientific research, design or management). The diffusion of the slow expresses an accusation of the rythms of our modern world and reveals an ethics widely shared. A field study amongst people who promote the slow and a pragmatist approach of values has allowed us to construct an inductive definition of this ethics, acknowledging the moral conflicts and compromises from the actors.

The role of business actors in resource extraction in developing countries is an understudied topic of research for development studies. The framework of valuation languages and socio-environmental conflicts is useful for studying the values of actors involved in conflicts concerning resource extraction, but previous studies do not sufficiently discuss how to measure the concept. This thesis investigates which values are expressed by Vattenfall, a Swedish state-owned company, in relation to the extraction of coal that it purchases from Colombia. To do this, the thesis draws on qualitative analysis of ideas to construct an analytical tool aimed at making valuation languages more measurable and applies it to the case of Vattenfall. The thesis finds that Vattenfall expresses a wide range of monetary and non-monetary values, but this is not sufficient to say that it uses any particular valuation language. Moreover, the company views environmental conflicts as solvable within the single standard of monetary valuation and ignores power asymmetries. The analytical tool is found to be insufficient for identifying valuation languages on its own, but successful in making them more measurable.

The objective of this study is to estimate the willingness to pay of U.S. Gulf Coast residents to support oyster reef restoration. The Gulf Coast is the leading commercial oyster- producing region in the United States, accounting for approximately 46% of the total commercial oyster harvest in 2021. My benefit estimates were based on data obtained from a contingent valuation survey of 6,475 Gulf Coast respondents. I estimated the willingness to pay (WTP) for oyster reef restoration using interval regression and Turnbull lower-bound methods. The estimated mean WTP value is in the range of $142 and $436 per household. The results show respondents who eat oysters and those that hold saltwater fishing licenses have significantly higher WTP.