The main goal of my thesis is assessment of financial situation of Apoly, s.r.o. through analysis of profit and analysis of profitability in period from 2005 to 2009. The first part deals with theoretical-methodological base of analysis. Second part of my thesis deals with practical aplication of analysis' methods. Evaluation of obtained results is at last part.

Denna studie undersöker hur intäktsdiversifiering i europeiska bankverksamheter påverkar aktiemarknadens värdering och variationen i aktiepriserna. Europeiska bankverksamheter har sedan mitten på 1980-talet expanderat mot tjänster som genererar provisionsintäkter eftersom den historiska uppfattningen har varit att intäktsdiversifiering kan minska variationen i vinsterna och potentiellt öka marknadsvärderingen. Effekten av intäktsdiversifiering studeras utifrån OLS-regressioner på paneldata som består av 103 bankverksamheter från 24 länder i Europa för perioden 2005 till 2012. Aktiemarknadens värdering och variationen i aktiepriserna beräknas utifrån data över aktiepriser och från bankverksamheternas finansiella rapporter. Denna studie undersöker även resultatens ekonomiska signifikans för att utvärdera implikationerna av intäktsdiversifiering. Resultaten visar att en högre intäktsdiversifiering har en positiv effekt på aktiemarknadens värdering. Mer specifikt förväntar sig aktiemarknaden att ‘fee income’ har en positiv effekt på framtida vinster. Däremot innebär en högre intäktsdiversifiering även en högre variation i aktiepriserna. Den ekonomiska signifikansen visar att en högre intäktsdiversifiering främst har en betydande effekt på aktiemarknadens värdering och aktiens systematiska risk. Avslutningsvis framstår effekterna även ha varierat under tidsperioden och var större under den senaste finanskrisen. / This study examines how revenue diversification in European banks affects the market valuation and the total, systematic and idiosyncratic risk. Since the mid-1980s, European banks have expanded towards non-interest income generating activities. The historical perception has been that revenue diversification can reduce overall earnings volatility, potentially contributing to an increased market valuation. The effects of revenue diversification are examined by using OLS regressions on panel data containing 103 banks from 24 European countries over the period of 2005 to 2012. Stock market data and the data from banks’ financial statements are used to calculate market valuations and total, systematic and idiosyncratic risk. Additionally, this study examines the economic significance of the results in order to evaluate the implications of revenue diversification. The study finds a positive effect of revenue diversification on a bank’s market value. Specifically, the findings suggest that the stock market anticipates that ‘fee income’ can improve future profits. However, a higher degree of revenue diversification increases all types of risks. The economic significance reveals that revenue diversification has a considerable effect on the market valuation and the systematic risk. At last, the effects of revenue diversification appear to have varied over time and were greater during the recent financial crisis.

The graduation theses solves the interrealationsship and the differences between the income trading and the tax base. There are described and practically documented the adjustments that are necessary within the transformation. Of these adjustments there is in more detail described the depreciation of the fixed assets and the adjustments to the trade receivables. There is solved the impact of the error correction in the accounting to the tax base too. The significant part of this theses solves the problem of the thin capitalization. This problem is analysed with the view of the rigor juris in the tax period of 2008,2009 and 2010

The principal aim is to analyse the economy of the Faculty of Biological Sciences, the part of the University of South Bohemia, in the year 2006 and make a prediction and proposal of financial management steps for the year 2007 in connection with the transformation to the faculty of Natural Sciences. With regard to the time displacement of the graduation theses livery and to the existence of the live data for the year 2007 the aim is extended to comparison this prediction with the real results.

This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.

This thesis considers acquisition, depreciation and disposal of long-term tangible and intangible property. The objective of the thesis is to compare related bookkeeping operations of the entrepreneurial subjects and of the non-profit organizations, to prove by evidence and to explain, how the operations influence the trading income. In the survey, which includes seven allowance organizations, the particular attention is paid to low value long-term property and book depreciation.

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 master´s thesis deals with long-term assets. It contains analysis of differences in appreciation of the long-term assets between czech accounting legislation and international accounting standards IFRS/IAS, and succesive application of ascertained differences into the corporate enterprise with the target to find out the impact on trading income.

This thesis is aimed on evaluation of the financial situation of a concrete company. In the first part, there is a profile of the company, and a basic performance analysis of internal and external factors which influence the company. The second part of thesis is an explanation of financial analysis, the principles of which are applied. In the third part, data gathered about the company is analysed and compared with a competitor. The final part of the work describes proposals to improve the financial situation of the analysed company.