會計的目的在於幫助會計資訊的使用者從事經濟性的決策，亦即解決其所面對的問題。尤其在今日，隨著社會的繁榮與商業活動的頻繁與複雜，企業與個人對會計資訊的需求與依賴也日漸加深；會計從業人員在提供資訊的同時，是否曾了解這些資訊的真正內涵？而使用者又應該如何的使用這些資訊呢？ 　　本研究係由探討國內外相關文獻為起點，並參酌國內環境現況及個人的見解，加以延伸；依循現有的理論，試圖使用財務報表資訊建立一個可以衡量企業真實價值(intrinsic value)的模型；除欲證實財務報表資訊有其功用外，也可進一步認識財務報表究竟包含有多少資訊價值，並或許可以協助投資人選擇適當的投資標的，進行投資。 　　經由實證研究結果，本研究獲致如下的結論： 　　1.吾人可利用公開的財務報表資訊建立一個模型，用以估算公司的真實價值(intrinsic value)，而在本研究中所建立的模型，其調整過後的R2可以達到0.5958。 　　2.不同的產業環境下，影響公司價值的財務比率項目可能也會有所不同。本研究所設立的三個產業虛擬變數中，紡織纖維業在90%的信賴區間下具有顯著性。

The aim of this study was twofold: first, to investigate the effect of grade level on students&rsquo / motivational beliefs (self-efficacy, intrinsic value, mastery goals and performance goals) in science, and second to examine the relationships between students&rsquo / motivational beliefs and their science grades. The Turkish version of the Approaches to Learning Instrument (mastery goals and performance goals) and the Motivated Strategies for Learning Questionnaire (self-efficacy and intrinsic value) were used as data collection instruments. The Turkish version of the Approaches to Learning Instrument (ALI) was adopted into Turkish and pilot tested with 390 elementary school students. The main study was applied to 900 elementary school students in Grades 6 through 8 from 5 randomly selected schools in Bolu. The data obtained from the measuring instruments were analyzed by using Multivariate Analyses of Variance (MANOVA) and correlation analyses. Results of the analyses revealed that grade level has a significant effect on students&rsquo / motivational beliefs and as grade level increases student motivation in science declines. Accordingly, 6th grade students are found to be more self-efficacious in science and they show more intrinsic interest in science and study science course for the reasons of learning and mastering as well as showing their abilities to others compared to 7th grade and 8th grade students. Concerning the motivational level of 7 and 8 graders, results also showed that 7 graders&rsquo / motivational beliefs are more favorable than 8 graders. Moreover, results revealed significant positive relationships between all motivational belief variables and science grade in all grade levels except for the performance goal orientation. Additionally, significant positive relationships were found among all motivational belief variables.

The approach of conceptualizing biodiversity and ecosystems as goods and services to be represented by monetary values in policy is being championed not just by economists, but also by ecologists and conservation biologists. This new environmental pragmatism is now being pushed forward internationally under the guise of hardwiring biodiversity and ecosystems services into finance. This conflicts with the realisation that biodiversity and ecosystems have multiple incommensurable values. The current trend is to narrowly define a set of instrumental aspects of ecosystems and biodiversity to be associated with ad hoc money numbers. We argue that ecosystem science has more to offer the policy debate than pseudo-economic numbers based on assumptions that do not reflect ecological or social complexity. Re-establishing the ecological discourse in biodiversity policy implies a crucial role for biophysical indicators as policy targets e.g., the Nature Index for Norway. Yet there is a recognisable need to go beyond the traditional ecological approach to create a social ecological economic discourse. This requires reviving and relating to a range of alternative ecologically informed discourses (e.g. intrinsic values, deep ecology, ecofeminism) in order to transform the increasingly dominant and destructive relationship of humans separated from and domineering over Nature. (author's abstract) / Series: SRE - Discussion Papers

The goal of the diploma thesis: "Fundamental analysis of RWE AG title" is to determine an intrinsic value of the RWE AG share using detail analysis. The first -- theoretical -- part deals with financial environment where the title is being traded and quoted. This part characterised german indices, mainly index DAX 30, because its component is also RWE AG share. The electronic system Xetra is described here as well. Fundamental analysis itself - including global, sector and enterprise analysis - is the subject of the second section. At the end of this work, the intrinsic value is evaluated and subsequently the forecast is outlined.

The aim of the diploma thesis is to compare valuation methods and models for individual companies operating in different sectors. Part of the thesis deals with the defining particular specifics of financial institutions, commodity companies and cyclical companies, followed by the application of the valuation methods and models, including the determination of the intrinsic value of the company. At the end of the thesis there is a final discussion about the findings and results.

This master thesis deals with creation of a stock portfolio based on the economic results of the issuers listed on US stock market. The theoretical part describes basic terms and theoretical basis of financial markets and stock analysis. The practical part includes fundamental analysis based on selected methods and financial indicators. At the end there is proposal of appropriate stock portfolio structure.

The master’s thesis is focused on fundamental analysis of stocks. The methods of fundamental analysis including their advantages or difficulties and possibilities of implementation in practice were analysed and described in theoretical part of thesis. The experimental part involved the fundamental analysis of the company ČEZ issued in a calculation of intrinsic value stock. In conclusion, the results of the analysis were compared to a current price of a stock on the Czech stock exchange. In addition, the following methods are used in the investment recommendations concerning stocks of ČEZ.

The aim of this master´s thesis is to do a fundamental analysis of shares of Komerční banka. A part of this master´s thesis is to work out global analysis, sectoral analysis and corporate analysis. Using the most commonly used methods will be determined intrinsic value of shares of Komerční banka. Based on the comparison of the intrinsic value to the market price will be proposed an investment recommendations.

Diploma thesis deals with the determination of the intrinsic value of Philip Morris ČR a.s. shares using methods of fundamental stock analysis. The theoretical part is focused on clarifying the basic concepts and methods that relate to this issue and will be used in the processing of the following parts. The analytical part contains fundamental stock analysis compiled on macroeconomic, branch and corporate level. The proposal part focuses on the application of selected methods to quantify the intrinsic value of shares, including the subsequent recommendation for investors.

This paper concerns the issue of ignorance about values, and how to best deal with it.I try to find out what we ought to do when we are ignorant of what it is valuable topromote. The proposed solution is an indirect system of “provisional values”, builtaround three goals that are likely to increase our chances of achieving real value,should such a thing be possible.These three provisional goals the system gives us are as follows: knowledge,optionality, and diversity.Knowledge is the traditional way of trying to relieve our ignorance and has beenthe focus of most philosophizing about value.Optionality means having options, or the power to act differently. This is likelyto become important should we ever discover what it is actually valuable to do.Finally, diversity is simply the idea that, not knowing what truly is valuable, weshould do as much as possible of everything in the hope that some of it may bevaluable. / Denna uppsats handlar om problemet med vår brist på kunskap om värde och hur manbäst hanterar det. Jag försöker ta reda på vad vi borde göra i situationer där vi ärokunniga om vilka mål som är värdefulla att uppnå. Den lösning som föreslås är ettindirekt system av ”provisoriskt värde”. Detta system är uppbyggt kring tre mål somsannolikt kommer att öka våra chanser att uppnå direkta eller verkliga värden, om ensådan sak skulle vara möjlig. Dessa tre provisoriska mål som systemet ger oss ärföljande: kunskap, optionalitet och mångfald.Kunskap är det traditionella sättet att försöka lindra vår okunnighet, och harvarit fokus för det mesta filosoferandet om värde.Optionalitet innebär att ha alternativ eller makten att agera annorlunda. Dettakommer sannolikt att bli viktigt om vi någonsin upptäcker vad det är värdefullt attgöra.Slutligen är mångfald helt enkelt tanken att om vi inte vet vad som verkligen ärvärdefullt så bör vi göra så mycket som möjligt av allt i hopp om att något av det kanvisa sig värdefullt.