This master’s thesis deals with the assessing the efficiency of investment project of company ZNOJEMSKÉ STROJÍRNY, s.r.o. This engineering company is currently carrying out the modernization of production workshops and service operations in order to increase the company's competitiveness on the international level. As part of this modernization, the company decided to invest in new production equipment. Using selected procedures and methods for assessing the economic efficiency of investments is examined whether the investment is beneficial for the company.

This master’s thesis deals with evaluating an investment project of company XYZ,a.s. It’s a new technology for cutting material to replace old and worn production equipment. The new technology should enable an increase production capacity at new equipment and increase efficiency in production. In this thesis I deal with evaluation of the effectiveness acquisition of new equipment with the help of selected methods. The main aim is to determine, whether the investment in to new equipment for the selected business is profitable.

Tobacco use among Mauritian adolescents has increased steadily since 2008. Currently, Mauritius has not implemented any school-based anti-tobacco program and there is no instrument to assess the effectiveness of existing anti-tobacco school policies. Since the first cigarette can rapidly lead to nicotine dependence, targeted interventions must be assessed before established patterns of smoking appear. This study evaluated a tobacco use prevention education instrument to determine the effectiveness of a school-based anti-tobacco program. 26 male students completed a survey before and after receiving anti-tobacco lessons. Smoking initiation age could not predict likelihood of tobacco addiction (r(12)=0.320, p=0.311). However, after receiving the anti-tobacco lessons, participants were less likely to believe that youth who smoke have more friends (p < 0.001) and were more knowledgeable about tobacco’s dangers (t(25)=3.94, p=0.001). This indicated that, with a few changes, the instrument can be used to assess the implementation of a school-based anti-tobacco program in Mauritius.

Целью данной магистерской диссертации является проектирование системы для автоматизации проведения аудита технических мер безопасности по результатам работы ПО DATAPK. Научная новизна заключается в проектировании новой системы, подходящей под цели государственного заказчика. Практическая значимость данного исследования состоит в применении результатов магистерской диссертации для разработки системы, с помощью которой будут проверяться все существующие объекты защиты на выполнение техническим мерам, обнаружение уязвимостей и беспроводных точек в сети, процесс оценки станет всеобъемлющим и эффективным. Работа включает в себя разработку критериев оценки соблюдения технических мер, разработку требований к системе и основных принципов ее работы. Результатом работы является техническое задание на разработку автоматизированной системы для проведения аудита, сопроводительная документация и шаблон технического отчета. / The purpose of this master's thesis is to design a system for automating the audit of technical security measures based on the results of the DATAPK software. Scientific novelty lies in the design of a new system suitable for the goals of the state customer. The practical significance of this study is to apply the results of the master's thesis to develop a system that will check all existing objects of protection for the implementation of technical measures, the detection of vulnerabilities and wireless points in the network, the assessment process will become comprehensive and effective. The work includes the development of criteria for assessing compliance with technical measures, the development of requirements for the system and the basic principles of its operation. The result of the work is the terms of reference for the development of an automated system for conducting an audit, accompanying documentation and a technical report template.

Language teachers’ accounts regarding grammatical assessment have changed over the years. Researchers have presented conflicting approaches, methods and different materials language teachers can use when assessing pupils’ L2 grammar. In addition, different researchers, within the applied linguistic field, have presented and discussed what possibly can affect teachers’ accounts of underlying reasonings for certain practices. This study aims to investigate English teachers’ accounts concerning grammatical assessment and reveal what methods English teachers use, further, what underlying reasonings the teachers have for their choices. To accomplish this investigation, three semi-structured interviews with English teachers from lower secondary schools in Sweden were conducted. The interviews were audio-recorded, transcribed and analysed through thematic analysis and table-coding. The results showed that the English teachers relied on four different methods when assessing their pupils L2 grammar. Grammatical assessment methods that emphasized both a traditional- and alternative assessment approach. Furthermore, all of the English teachers had several underlying reasonings for their grammatical assessment methods. The teachers considered learners’ need, personal experiences, school system guidelines and time constraints. This study provides further insight to the grammatical assessment discussion within teaching English as a second language, and contributes with a perspective of how Swedish lower secondary English teachers work with grammatical assessment.

Магистерская диссертация посвящена направлениям совершенствования механизмов государственного стимулирования развития малого предпринимательства в экономике региона. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе определена роль малого предпринимательства в экономическом развитии и рассмотрены особенности системы государственного регулирования и поддержки малого предпринимательства. Во второй главе произведен анализ функционирования малого предпринимательства в РФ и Свердловской области, определено место малого предпринимательства в экономике Свердловской области, выявлены проблемы малых предприятий в регионе. Третья глава исследованы механизмы государственного регулирования и поддержки малого предпринимательства в региональной экономике, сформулированы основные положения, выносимые на защиту, дан ряд методических рекомендаций по совершенствованию системы государственного регулирования и поддержки малого бизнеса, предложен интегральный критерий эффективности государственной поддержки малого предпринимательства, обоснована научная новизна и практическая значимость. / The master's thesis is devoted to the directions of improving the mechanisms of state stimulation of the development of small business in the regional economy. The final qualifying work consists of an introduction, three chapters, a conclusion, a list of sources and applications. The first chapter defines the role of small business in economic development and examines the features of the system of state regulation and support of small business. The second chapter analyzes the functioning of small business in the Russian Federation and the Sverdlovsk region, defines the place of small business in the economy of the Sverdlovsk region, identifies the problems of small businesses in the region. The third chapter explores the mechanisms of state regulation and support of small business in the regional economy, formulates the main provisions for the defense, gives a number of methodological recommendations for improving the system of state regulation and support of small business, proposes an integral criterion for the effectiveness of state support for small business, substantiates scientific novelty and practical significance.

Оценка вероятности банкротства является важной задачей для предприятий строительной отрасли и имеет первостепенное значение, особенно в условиях перехода на проектное финансирование и введения эскроу-счетов. Целью магистерской диссертации является совершенствование методического подхода к оценке вероятности банкротства строительных предприятий. В работе рассматриваются понятия банкротства и несостоятельности, исследуются различные методики оценки вероятности банкротства, а также оценивается их применимость к строительным компаниям. В качестве источников использовалась научно-исследовательская и методическая литература, нормативно-правовые акты и финансовая отчетность организаций в открытом доступе. В магистерской диссертации был разработан методический подход к оценке вероятности банкротства строительных компаний, в основе которого лежит построение logit-модели, которая учитывает специфику финансовых показателей за счет обязательного использования эскроу-счетов, а также различия в возрасте, размере компании, кредитной истории, практическое применение которого повысит точность и объективность расчетов при оценке вероятности банкротства в краткосрочном периоде, как для внутренних, так и для внешних пользователей. / Estimating the probability of bankruptcy is an important task for the construction industry and is of paramount importance, especially in the context of the transition to project financing and the introduction of escrow accounts. The purpose of the master's thesis is to improve the methodical approach to assessing the probability of bankruptcy of construction enterprises. The paper discusses the concepts of bankruptcy and insolvency, explores various methods for assessing the probability of bankruptcy, and evaluates their applicability to construction companies. As sources, research and methodical literature, legal acts and financial statements of organizations in the public domain were used. In the master's thesis, a methodical approach was developed to assess the probability of bankruptcy of construction companies, which is based on the construction of a logit model that takes into account the specifics of financial indicators through the mandatory use of escrow accounts, as well as differences in age, company size, credit history, practical application which will increase the accuracy and objectivity of calculations in assessing the probability of bankruptcy in the short term, both for internal and external users.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе были обобщены и систематизированы различные подходы к определению финансовой устойчивости банк как профессионального участника финансового рынка как хозяйствующего субъекта. Во второй главе проведены исследования, позволяющие оценить применимость современных методик предполагаемых различными авторами и организациями для оценки финансового положения банк. В третьей главе осуществлен SWOT- анализ деятельности АО ОТП банк и выявлены наиболее значимы для данного кредитного учреждения факторы. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of sources used and appendices. The first chapter summarizes and systematizes various approaches to determining the financial stability of a bank as a professional participant in the financial market as an economic entity. In the second chapter, studies were conducted to assess the applicability of modern methods proposed by various authors and organizations to assess the financial situation of the bank. In the third chapter, a SWOT analysis of the activities of OTP Bank JSC was carried out and the most significant factors for this credit institution were identified. In conclusion, the main conclusions are formed.

Магистерская диссертация посвящена вопросам анализа и оценки финансовой устойчивости коммерческого банка. Целью исследования является разработка методического инструментария для оценки интегрального показателя финансовой устойчивости коммерческого банка на основе балльно-весового подхода. Научной новизной исследования является авторское определение финансовой устойчивости коммерческого банка, группа показателей для оценки состояния пассивов коммерческого банка, агрегированный показатель финансовой устойчивости коммерческого банка с использованием балльно-весовой методики, а также эконометрическая модель вероятности перехода финансового состояния банка в сомнительную категорию на основе бинарной логистической регрессии. Также предложены управленческие рекомендации по обеспечению финансовой устойчивости коммерческого банка в современных условиях. / The master's thesis is devoted to the analysis and assessment of the financial stability of a commercial bank. The aim of the research is to develop methodological tools for assessing the integral indicator of financial stability of a commercial bank based on a point-and-weight approach. Scientific novelty of the research is the author's definition of the financial stability of a commercial bank, a group of indicators for assessing the state of the commercial bank's liabilities, aggregate indicator of the financial stability of a commercial bank using a point-and-weight methodology, as well as an econometric model of the probability of transition of the bank's financial condition into a doubtful category based on binary logistic regression. The paper also presents management recommendations for providing of financial stability of commercial bank in modern conditions.

A topic of my graduation theses is "Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance". An aim of this graduation theses is to analyse the system of inventory bookkeeping in the manufacturing firm and to compare it with inventory bookkeping in similar companies in the Czech Republic and Germany. The main attention in practical part is dedicated to the method and the procedure of inventory bookkeeping in a given company. I analyse the acquisition of inventory from the Czech Republic and from Germany, its entry in a stock, delivery ex stock, sale of inventory in the Czech Republic and in Germany and I refer to bookkeeping in a given accounting entity. The accounting entity keeps accounts of inventory according to the valid regulations, nevertheless I found some bookkeeping operations, which could be solved in a different way. The partial aim of my graduation theses is to point out to different method of inventory bookkeeping in the Czech Republic and in Germany and currently introduce the bookkeeping words of art in german language. By the comparison of inventory bookkeeping according to german and czech bookkeeping I found many agreements, but I made out some more or less substantial differences. The graduation theses confirms that the bookeeping in the Czech Republic is mounting to the bookkeeping in Germany. This arises from performed comparison of accounting procedure by inventory bookkeeping in the Czech Republic and in Germany. Considering the development of international bookkeeping harmonization we can say, that the czech and german bookkeeping will develop in the same way and they will mount to each other.