The aim of the diploma thesis is to evaluate a portfolio of Krušovice trademarks which is part of a wider trademark portfolio of the Czech beer producer Heineken Česká republika, Ltd. At first, a portfolio of Krušovice trademarks needs to be identified and selected. Secondly, it is essential to carefully choose method for valuation based on the importance and significance of trademark portfolio for the company. Two income methods will be used for valuation of Krušovice trademarks. Consequently, value of all intangible assets of Heineken is determined and the share of Krušovice trademarks on the total intangible assets of Heineken is discussed.

The main topic of my thesis is the analysis of intangible fixed assets according to international accepted standards of financial reporting. I focused on the reporting according to IAS 38 and IFRS 3 and methods of assessing value of intangible fixed assets. In the last part of the thesis are compared financial statements of several international companies with accent on intangible fixed assets and realized business combinations.

My thesis deals with a topic of valuating a software company and adjustment accounting information for this purpose. The company I valuate, is a unique company. That is the reason why I use adjusted process of valuating. The first target of my thesis is to give an advice to the management of this company making a decision of selling the company. The second target is to make people talk about the increasing meaning of intangible assets not included in a system of financial reporting.

At the beginning of my thesis, I try to explain the conception of intangible assets in general, its definition and evaluation process. Thesis is focused on trade mark, mostly on ways of its evaluation used in practice. These methods are aplied concretely on Viceroy trade mark

The aim of the thesis is to analyze reporting of websites under IFRS. The text focuses on the reporting requirements according to fact how a website was acquired and what its purpose. Three variants are discussed: self-creation of a website, sale and purchase of a website and also leasing a website. The practical part examines the reporting of intangible assets (especially software) in financial statements of four selected companies. It also provides a brief comparison of reporting of intangible assets under Czech accounting rules and under IFRS.

The diploma thesis is focused on reporting of intangible assets according to Czech accounting legislation and International Financial Reporting Standards. Based on the comparison of intangible assets reporting, the impact of the differences on the financial situation of selected business units operating in the energy industry is mentioned. It contains a proposal for a procedure to assess the relevance of displayed information about intangible assets to selected groups of users of financial statements.

The pertinent investment in intangible assets is expected to lead to a firm's higher productivity and competitiveness. This study suggests that a restaurant firm should identify core intangible assets for its business, manage them systematically, and measure their value contribution. The essential thrust is to identify key intangible value resources and establish their measurement, which then helps measure the financial contribution of each intangible asset and make an investment decision on it. Thus, this study was purported to identify key organization-centric intangible value assets in the context of the casual dining restaurant industry, develop their measurement, and examine their contribution on a firm's market value. Findings will help improve understanding of what intangible assets are critical and apply the concept to a strategic and operational management. Based on an in-depth literature review covering a wide range of areas, the following six of the most widely agreed upon domains of organizational capital were identified: innovation capital, organizational process capital, organizational culture capital, organizational learning capital, information system capital, and intellectual property capital. This structure of the six most important domains of organizational capital was verified through subsequent interviews with five experts, the pilot test with ten experts, and three rounds of the Delphi survey. Seventeen sub-dimensions were identified through the literature review, interviews, the pilot test, and the Delphi study with professionals. This industry-specific categorical system helps a firm identify and manage various types of intangible resources more precisely and efficiently. Furthermore, it can enable restaurant management to clearly understand how to cope with different types of intangible resources and how to gather, create, use, share, and develop them more appropriately. The findings can be grouped into the following conclusions. Seventy measurement indicators were developed to measure a firm's organizational capitals. Unlike using subjective perceptual measurement scales, the measured values using the objective measurement scales are consistent regardless of time or people. Therefore, the financial value (or contribution) of each of the six organizational capitals can be estimated more precisely along with the data of firms' market value. / Ph. D.

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Background: SMEs directly influence the economic growth of the countries, however these companies are facing several challenging problems, among others, an increasingly competitive environment and financial limitations. Therefore, improving knowledge on the relation between the SMEs growth and different investments is of importance for SMEs decision makers and strategy developers.    Objectives: In this work the goal is to examine the relation between the SMEs growth and investments in tangible and intangible assets. The focus of the study is on Swedish SMEs from the industrial sector with the aim of examining the six hypotheses on the relation between different investment and growth parameters.  Methodology: 57 Swedish publicly listed SMEs are selected, and their financial data related to firm’s growth, i.e. KPIs such as Revenue and EBITDA growth, and investments, i.e. investments in tangible and intangible assets. Lastly, moderating variables, i.e. firm’s size and employee growth index, are collected from three well-known and precise databases. The secondary data is analyzed employing both fundamental and regression analyses.  Results: Analyses indicate that growth KPIs are in a positive relationship with the total investments in tangible and intangible assets. In particular, a clear relationship between the investments in tangible assets and Revenue growth is obtained while a strong relationship between the investments in intangible assets and EBITDA growth is achieved. The firm's age is found to be an important moderating parameter impacting the relationship between the growth and investment parameters, but the influence of the employee growth index is mainly reflected upon increased robustness, reliability and validity of the model, seen by improvement of the regression fitting.  Conclusions: Results suggest that statistically there is a positive relationship between the firm's growth and targeted investments, however the amount of investments and the division of investments between tangible and intangible assets cannot be easily based on the statistical analysis. Although much in line with the statistical analysis, some deviating trends of both independent and dependent variables could be identified through the fundamental analysis, making it a good complement to the regression analysis. With our results and answers to the research questions being in hand, it is our belief that investment decisions should be more carefully evaluated focusing on the firm's strategies, life cycle and growth stage, capacity, type, age and the organizational structure of the specific firm that stakeholders are managing.  Recommendations for future research: A suggestion for the future research is to expand the present analysis on data from more firms, including several other growth KPIs in the statistical analysis and include other categories of investments compared to that of the present study such as M&As and partnership investments. This will strengthen the arguments and conclusions presented in this study and contribute to future research within the field.

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