The aim of this thesis is to analyse the research area of omitted intangible assets from the balance sheet and consider rewards of their potential recognition in the statement of financial position. The theoretical part provides the reader with the current regulation in force and compares it to the regulation prior the standardization and convergence process. The empirical part focuses on valuation of equity of three companies from the pharmaceutical industry based on the model pursued by American professor Stephen Penman. The values obtained are subsequently compared to market prices which are believed to reflect also the possession of omitted intangible assets. Differences identified speak in favour of potential recognition, however these are believed to be marginal comparing to probable inherent risks, which include, inter alia, stock market run-ups and earnings management.

Den allmänna fysiska aktiviteten har stadigt minskat i stora delar av världen. Aktiva skoltransporter, till vilka gång och cykel räknas, visar på en liknande trend. Samtidigt kan fysisk aktivitet bland annat motverka olika former av cancer, hjärt- och kärlsjukdomar samt fetma och övervikt. Det har visats att det finns ett samband mellan socioekonomiska variabler och grad av fysisk aktivitet. Socioekonomi kan således vara en viktig påverkande faktor i frågan om hälsa och välbefinnande, både för vuxna och barn. Statistiska analyser, i kombination med geografisk metodik och rumslig analys är användbart när ojämlikhet studeras då socioekonomiska skillnader ofta är platsbunden och hänger samman med den byggda miljön. Studien visar att en nätverksanalys tillsammans med en friktionsekvation kan användas i arbetet med förändringar av den fysiska miljön för att skapa säkrare vägar där barn och vuxna vill gå och cykla till skola, arbete och fritidsaktiviteter. Verktyget som arbetats fram i studien kan exempelvis vara användbart för kommuner, länsstyrelser och stadsplanerare i arbetet för att främja en mer aktiv livsstil. Fokus ligger i första hand på att underlätta samhällsplaneringsarbete i syfte att gynna användandet av aktiva transportsätt för barn och ungdomar. Vidare visar studien att barn från familjer med högre inkomst tenderar att transportera sig med bil framför aktiva transportsätt. Även gällande vårdnadshavarnas födelseland och utbildningsnivå syns skillnader i val av transportsätt. Rörande utbildningsnivå finns indikationer på att aktiva transportsätt väljs bort när utbildningsnivån ökar. Angående födelseland verkar barn vars vårdnadshavare är födda utanför Europa välja bort bilen och istället använda sig av aktiva transportsätt, vilket är det motsatta gällande barn vars vårdnadshavare är födda i Sverige. Kopplingen mellan socioekonomiska faktorer och transportsätt förefaller vara förknippad till resurser i Stockholms kommun. Studien visar på hur en harmonisering mellan olika aktörer såsom forskare, myndigheter och kommuner skulle kunna leda till förbättrade förutsättningar för aktiva transporter och i förlängningen till ett mer hållbart samhälle ur ett socialt, ekonomiskt och miljömässigt perspektiv. / General physical activity has steadily declined in large parts of the world, concurrently active school transport, e.g. walking and cycling, shows a similar trend. The decrease in the amount of physical activity is urgent since it can counteract various forms of cancer, cardiovascular disease as well as obesity. It has been shown that there is a relationship between socioeconomic variables and degree of physical activity. Socioeconomics can thus be an important influencing factor regarding health and well-being, both for adults and children. Statistical analysis, in combination with geographical methodology and spatial analysis, is useful when studying inequality as socio-economic differences often are local and related to the built environment. The study shows that a network analysis together with a friction equation can be used in the work of changing the physical environment to create safer roads where children and adults want to walk and cycle to school, work and leisure activities. The tool developed in the study can be useful for municipalities, county councils and city planners in their work to promote a more active lifestyle. The focus is primarily on facilitating community planning work with the aim of promoting the use of active modes of transport for children and adolescents. Furthermore, the study shows that children from families with higher incomes tend to transport themselves by car over active modes of transport. Differences in the choice of mode of transport are also apparent regarding the country of birth and the level of education. Regarding education level there are indications that active modes of transport are neglected when the education level increases. Concerning the country of birth, children whose guardians are born outside Europe appear not to use the car as a mode of transport, and instead use active modes of transport. On the contrary, children whose guardians are born in Sweden tend to have the car as their primary mode of transport. The connection between socio-economic factors and modes of transport seems to be linked to resources in Stockholm municipality. Moreover, this study shows how a harmonization between different actors such as researchers, authorities and municipalities could lead to improved conditions for active transport and, by extension, to a more sustainable society from a social, economic and environmental perspective.

The thesis deals with the audit of the financial statements of the selected company. In the theoretical part, there is the general knowledge about the auditing, the audit legislation, the procedure of financial statements audit and the auditing issues from the audited company's perspective. The next separate part concerns Austrian auditors. The practical part applies the selected audit procedures in the audited company and analyzes the preparation of the audited company for the audit. The proposal part contains the recommendations for the organization of accounting work within this preparation.

The objective of this diploma thesis is to create a financial plan for a selected company. The first part deals with theoretical knowledge which is necessary for the formation of the financial plan. The second part focuses on the presentation of the selected company, and creating a strategical and financial analysis. Based on all the gathered information, two options of a financial plan will be created. The last part presents an overall evaluation of the plan.

This thesis is dealing with a performance measure Economic Value Added and its application in the optimalization of company´s products structure. In the first part of this thesis is analysis of the company, theory of Economic Value Added and adjustments of accounting model that lead to the economic model. Following main part is focused on unit products of company and its calculations of Economic Value Added. Last part suggests a new company´s product structure with regard to EVA results.

This diploma thesis deals with the problems related to insurance protection for municipality Budišov. The insurance portfolio is suggested on the basis of municipality assets and analysis of all risks. It helps to minimize the most serious risks of its activities through the commercial insurance company.

This thesis deals with analysis of the financial and economic situation of the firm StavMaChem, s.r.o. by means of elementary methods of financial analysis. Data of the firm over the period of 2000 – 2006 are used for the financial analysis. I also propose measures for an improvement of the present status.

The aim of this master’s thesis is to analyse the financial health of the Lukrom company on the basis of the selected financial analysis methods. To determine the financial situation of the company I have used the corporate financial data from 2006 - 2008. The master’s thesis contains some suggestions for the improvement of the current financial situation.

The aim of this master’s thesis called “Evaluation of the financial situation in the firm and proposal to its improvement” is analyse of the financial situation using selected financial analysis methods. This master’s thesis contains some recommendation for problem solving in the areas of financial management in Raciola company. I have used financial data from 2006 – 2010 in this master’s thesis.

This master´s thesis helps to explain the situation of the Financial Health of the company Vetropack Moravia Glass, a. s. in the year 2006-2010. There were used methods of financial anylysis and the recognized facts were served as a base for suggestions possible solutions which will lead to the improvement of the financial situation in the company.