This diploma thesis is focused on determining the value of the company Sherwin-Williams Czech Republic spol. s r.o. company by using income-based methods to 31. 12. 2013. The first step is the strategic analysis and the financial analysis of the company. The financial plan, required for the actual value, is processed as the final task of the preparatory part before the valuation. Valuation is determined according to the Discounted Cashflow method and Economic Value Added method.

The diploma thesis is focused on determining the value of the company PROSEC Ltd. The results of partial analyzes and estimate the financial value will serve the needs of senior management. The company has been operating successfully for several years and its main activity is the sale of security and electrical equipment. The first part is devoted to the theoretical knowledge and on the basis of literature are described concepts, definitions, methods and practices of individual analyzes and determining the value and are used in the practical part. The practical part is a strategic and financial analysis. The value of the company is quantified using selected methods.

This paper addresses the design and comparison of indicators of traditional financial analysis and modern value indicators with a focus on business performance, and their subsequent application to a particular construction company. In the theoretical part there is characterized the construction company and its economic processes, next there are the concept of financial analysis defined and the proposed assessment indicators described, also procedure for calculating economic value added as a representative of modern value indicators is mentioned. In the practical part there are the proposed indicators being used to analyze the company INSTAV Hlinsko, a.s. and the results are evaluated at the end.

This master´s thesis is focused on the evalution of company Lázně Poděbrady, a.s. in years 2010 – 2012. The theoretical part describes an issue of company performance measurement and the practical part contains evaluating the performance the chosen company. The last part includes suitable suggestions to ensure the continued performance of the company.

Master´s thesis deals with valuation of the KPS Metal a. s. company and uses income methods of business valuation. Thesis consists of two key parts. The first part describes aspects related to business valuation theoretically. In the second part all theoretic methods are applied to selected company by using strategic analysis, financial analysis and value drivers’ analysis and prognosis. According to all analysis, discounted cash flow method and economic value added method a company´s value is established to a date 1st January 2015.

This master’s thesis deals with determination of the value of G-mont, s.r.o. company by using income-based valuation methods. The theoretical part defines the basic concepts of valuation, such as business, value and its category, strategic and financial analysis and valuation methods. In the analytical part, the analyzed company is briefly presented and then are the mentioned theoretical knowledge applied to the selected company. It is the application of strategic analysis, financial analysis and analysis and prognosis of value generators and the compilation of the financial plan. Based on these analyzes, the value of G-mont, s.r.o. is determined using the discounted cash flow method and the economic added value method at 1. 1. 2015.

This diploma thesis is focused on determining the value of the J.P.N. Cars s.r.o. company by using income-based methods at 31. 12. 2015. The value of the company is determined using the Discounted Cash Flow and Economic Value Added method.

When modelling risk in the banking book, a simple capital level approach can fail to capture the interactions between different risk measures or risk classes since they are modelled separately. In this thesis we propose a model for projecting the book value of a run-off balance sheet portfolio of fixed and variable rate loans, while also calculating net interest income, economic value of equity, capital requirement and capital cost within the same model. Using adjoint algorithmic differentiation, we also retrieve the sensitivities of each measure and the balance sheet towards a term structure of zero rates, for the lifetime of the portfolio. The model is an attempt at a holistic approach to modelling interest rate risk in the banking book, and its design allows for extensions to other financial risk classes such as credit risk and liquidity risk. / Vid modellering av risker i bankboken kan en enkel kapitalmodell misslyckas med att fånga interaktionerna mellan olika riskmått eller riskklasser eftersom de modelleras separat. I den här masteruppsatsen föreslår vi en modell för att projicera balansräkningen framåt i tiden för en portfölj av lån med fast och rörlig ränta, och beräknar samtidigt Räntenetto, Ekonomiskt Värde av Eget Kapital, kapitalkrav och kapitalkostnad inom samma modell. Med hjälp av adjoint algoritmisk derivering beräknar vi även känsligheterna för varje mått samt bokfört värde av portföljen mot en terminstruktur av nollräntor under portföljens livstid. Modellen är ett försök att holistisk modellera ränterisk i bankboken, och dess utformning möjliggör utvidgning till andra finansiella riskklasser som kreditrisk och likviditetsrisk.

Магистерская диссертация: 83 с., 6 рис., 24 табл., 64 источника, 3 приложения. Тема исследования является актуальной, так как оценка природных ресурсов – это сложная научная и практическая задача, вызывающая многочисленные споры среди экспертов. Перевод натуральных единиц природных ресурсов и особенно экологических благ в денежное выражение не имеет в настоящее время единого подхода, а для особо охраняемых территорий данная процедура усложняется многократно. Особо охраняемые территории являются значимой частью национального богатства страны и мира. Поэтому стоимостная оценка особо охраняемых территорий представляет большой научный и практический интерес. Целью работы является усовершенствование действующих подходов к оценке природных ресурсов особо охраняемых территорий. Объектом выступают природные ресурсы и экологические блага особо охраняемых территорий. Предметом данной диссертации являются подходы к оценке природных ресурсов и экологических благ. Научная новизна диссертационного исследования: проанализировав основные подходы к оценке природных ресурсов, разработана классификация методов, которая подходит исключительно для оценки особо охраняемых территорий. Усовершенствован подход к оценке растений и животных, занесенных в Красную книгу. Суть подхода заключатся в том, что размер штрафа за незаконную охоту и добычу животных и растений, занесенных в Красную книгу, будет соответствовать ценам на «черном» рынке экзотических животных и растений. Диссертация состоит из введения, 3-х глав, заключения, списка использованных источников и приложений. Первая глава посвящена исследованию действующих подходов к оценке природных ресурсов и экологических благ особо охраняемых территорий. Во второй главе анализируется опыт проведения стоимостной оценки природных ресурсов и экологических благ особо охраняемых территорий в России и за рубежом. В третьей главе проводится предварительная стоимостная оценка природных ресурсов и экологических благ Висимского заповедника. / Master's thesis: 83 pp., 6 images, 24 tables, 64 sources, 3 applications. The research topic is relevant because the assessment of specially protected areas has a great scientific and practical interest. The specially protected areas are parts of the national wealth therefore the assessment of these areas is the necessary task to evaluate the common economic wealth. The purpose of the research is the enhancement of approaches to the specially protected areas’ assessment. The object is natural resources and environmental benefits of specially protected areas. The subject of the thesis is the study of approaches to the natural resources and environmental benefits assessment. The thesis consists of an introduction, 3 chapters, conclusion, a list of used sources and applications. The first chapter is devoted to the study of current approaches to the assessment of natural resources and ecological benefits of specially protected areas. The second chapter analyzes the experience of valuation of natural resources and environmental benefits of specially protected areas in Russia and abroad. In the third chapter, a preliminary valuation of the natural resources and ecological benefits of the Visimsky State Reserve is carried out.

The Industrial Development Corporation is the largest provider of development funding in South Africa. Despite having documented processes for assessing funding applications, which include traditional performance measures, the impairments as a percentage of outstanding funding book are increasing. However, scholarly literature indicates that traditional performance measures seem inadequate, with Economic Value Added providing more detailed performance company. The study assesses the Industrial Development Corporation employee’s perceptions on stipulated and additional performance measures and its funding processes. The study followed a quantitative research design using a questionnaire. The Statistical Package for Social Sciences was used to analyse the data. The study found that stipulated performance measures are mostly used, but not Economic Value Added. Funding processes could be enhanced through more performance measures and additional pre and post investment processes. It is recommended that processes be enhanced and the addition of Economic Value Added be investigated to assist in reducing impairments. / Management Accounting / M. Phil.