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本文研究期間為民國 94 年至民國102 年共9 年的時間，以台灣全部的上市公司為研究對象，扣除資料不全者，共有569 間公司。本論文使用Loistic regression之研究方法，找出台灣上市公司是否避險的因素，以及避險對公司績效的影響，並以OLS 最小平方法估計避險的因素與避險對公司績效的影響。企業國際化已經是目前經濟狀態不可避免的趨勢，尤其進出口頻繁的產業，更是面臨匯率波動風險所帶來的威脅。因此，企業頻繁的使用衍生性金融工具來執行避險策略。實證結果顯示各個產業有著不同的決定性因素來影響企業執行決策，其中化學業、金融業、光電業、造紙業與塑膠業存在統計上顯著的結果。另外公司若執行避險策略，對於公司價值有正面的影響，台幣貶值、董監事持股比率、權益資金之比重以及營收成長率對於公司的價值也都存在正面與顯著的關係，而實質利率的上升則對公司的價值有不利的影響。

The goal of this thesis is to find out if there is a relationship between company capital productivity and investment activity. Evaluation is done on a single sector of the national economy steel construction and steel goods manufacturing, with the exception of machines. In the first half of the practical part of this thesis, an analysis of capital productivity, investing activity, structure of long-time owned property and value added is done. After this, by using correlation and regression analysis, the relationship between variables capital productivity and investment activity is tested. For evaluation, the data from database Albertina, a database that collects data about companies in Czech Republic and Slovakia, are used. All tests are made in the Microsoft Excel and Statistica 12. This paper is supported by the Grant Agency of the University of South Bohemia GAJU 053/2016/S: Management of Innovations and Competitiveness of Small and Medium-sized Companies.

Diploma thesis is composed of two parts: theoretical and practical part. First part of thesis is concerned to theoretical solution of problems of business ethics. Second part of thesis is concerned to analysis of the present state of business ethics in company OHL ŽS,a.s. We applied method of question form. We used the results from question form to interpretation and propose steps to reform the present state of business ethics in the concrete company.

This Master thesis deals with the valuation of ZAPA beton, a. s. to the date August 16, 2012. As a valuation method was used the earnings valuation method based on discounted free cash flow to the firm (FCFF). Important parts of Master thesis are analysis of external environment, analysis of building industry and financial analysis of the company. Process of valuation was implemented on the base of well-prepared financial plan and quantification of necessary input variables such as discount rate and rate of growth. Final part includes sensitivity analysis, for which was used Monte Carlo simulation. This simulation helps to determine main risk factors which do have the most significant influence on the final value of company.

This final thesis is focused on evaluation of company Toyota Peugeot Citroën Automobile Czech, s.r.o. There were used several evaluation methods, among which belong cash-flow discount method (FCFE and FCFF) and economic value added discount method (EVA). The final thesis is composed of two main parts. The first theoretical part provides general insight into evaluation methodology. For example what company is, why evaluation should be performed, what evaluation categories exist etc. The second part is dedicated to practical use of evaluation knowledge. This includes strategic analysis, creation of value generators (i.e. sales, profit margin, working capital, and long-term assets value generators). From four of these value generators, company financial plan for years 2012-2016 has been made. Financial plan is then used as source for final evaluation. The evaluation of Toyota Peugeot Citroën Automobile Czech, s.r.o. at 30 April 2013 equals to 24,483 million CZK.

The main goal of this diploma thesis is evaluation of the company Nestlé Česko, s.r.o. which refers to 31. 12. 2012. The valuation process is based on publicly available data such as annual reports of the company. The diploma thesis consists of two main part, theoretical and practical. The theoretical part provides explanation and description of methods and aproaches used in this particular valuation process. The practical part begins with company introduction, followed by strategic and financial analysis in order to analyze the environment and financial health of the company. After that the value drivers are planned and on this basis the financial plan for the period 2013 -- 2017 is formulated. The financial plan is key for evaluation of the company using the combination of DCF entity method and the EVA method.

The diploma thesis deals with the evaluation of factors of the selected company influencing its value offer in the current market environment. The first theoretical part describes the bases defining the relevant company factors, the process of strategic management, value offer and innovation including a description of selected analytical-research methods suitable for the analysis of the problematics. The second analytical part explores and analyzes the environment and factors of the company from which, based on the COP analysis, are selected company factors suitable for subsequent strengthening. The design part of the thesis already elaborates process for strengthening factors including concrete steps that will lead to the future development of the company.

This diploma thesis deals with determining the value of a specific agricultural cooperative. The theoretical part focuses on standard terminology and explains methods which are used for assessing the company value. The practical part of the thesis contains strategic and financial analysis including the financial plan for the next several years. Finally, the value of the agricultural cooperative is calculated using three different methods. At the end, one of these methods is chosen as appropriate for the given company.

Cílem této diplomové práce je vypracovat ocenění vybraného podniku pro účely jeho vedení. Práce je rozdělena do dvou tematických okruhů. První literární část obsahuje teoretický základ pro oceňování podniků. Obsahuje metodické postupy strategické, finanční analýzy a analýzu generátorů hodnoty. Praktická část aplikuje teoretické metody při ocenění konkrétního podniku. Výsledná hodnota podniku je stanovena pomocí vybraných výnosových metod DCF entity a EVA.