This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial statements.

This thesis deals with the management of the fund of alternative investments with an emphasis on photovoltaic projects in the Czech Republic. The main objective is to evaluate whether, after numerous legislative changes, these projects continue to be an attractive investment alternative. The impact of legislative changes on the economy and efficiency of the projects were analyzed for fictitious projects using static and dynamic methods of investment evaluation. The analysis showed that if there was knowledge of the additional cost burden resulting from changes in legislation, then none of the evaluated projects would have been implemented. In general, changes have had the most significant impact on projects that initially appeared to be most effective. In terms of size, restrictions affected mainly smaller projects. Overall, there was a relative alignment of return. For projects with higher levels of debt, an additional cost burden could be liquidational. Then the portfolio of alternative investment fund was created, which consists of assets of two alternative projects evaluated before. This led to evaluation, whether, despite charged fees but a lower tax rate, the investment through the fund is more favorable compared to an own special purpose company. Due to the small size of the fund the hypothesis of fund being more effective mean of administration, was not confirmed.

The diploma thesis is focuses on the value of the goodwill and the value of the brand of the selected construction company and the methods currently used for their determination. In the theoretical part of the thesis are described basic theoretical terms, which relate to the issue of goodwill, brand, construction company and their value. I also describe methods of goodwill and brand calculation and managed interview method. At the end of the theoretical part, I described marketing planning. In the practical part of the thesis, the thesis deals with selected methods of valuation of goodwill value and value of company brand. I have set three hypotheses and questions about a controlled interview. At the end of my diploma thesis, I proposed marketing strategies to maintain and enhance the value of goodwill and company brand.

Subject of this diploma thesis is to evaluate financial situation of a selected company. On the basis of theoretical knowledge and with use of particular analytical methods, an analysis of current state will be developed. Proposals will be formulated from the analysis results to eliminate these shortcomings in the future and to improve the financial situation of the company.

The diploma thesis deals with level of information security in selected company environment. For this purpose, a security GAP analysis will be performed based on the recommended standard ISO/IEC 27002. Based on the performed analysis a proposal of security precautions is suggested, which should reduce risk of threats under the acceptable level and also should no longer be in conflict with mentioned standard.

Work is focused on the possibility of implementation of ACP into applications for mobile devices using the Android operating system ogether with the implementation of this Protocol in the hardware device. Communication is based on standard TCP / IP and UDP protocol.

The thesis deals with Evaluation of the Financial Situation of the Selected Company through indicators of financial analysis. First part of this thesis is focus on theory, therefore to defined the basic concepts and desribed the various methods indicators necessary for the processing of financial analysis. Then financial analysis is being carried out according to mentioned indicators for the years 2011 - 2015. At the end of this thesis are new measures, which will help to improve the identified problems.

Denna kvalitativa intervjustudie syftar till att undersöka hur elev- och lärarcentrerad undervisning kommer till uttryck i årskurserna 4 till 6. Empirin samlades in genom semistrukturerade intervjuer där lärarna fick berätta om sina pedagogiska planeringar för matematikområdet areaformeln för triangeln. I studien intervjuades totalt tio verksamma matematiklärare, och empirin analyserades sedan utifrån det teoretiska ramverket framskrivet av Trigwell, där undervisning kan kategoriseras som elev- eller lärarcentrerad. I resultatet framkom en stor variation inom en av nivåerna vilket förhandledde att två nya kategorier inom nivån skapades, och genom det utvecklades teorin för att möta studiens behov. Slutsatsen är att både elev- och lärarcentrerad undervisning kommer till uttryck med en stor variation och det framträder en bild av att det finns behov av utbildning inom området.

The thesis deals with the assessment of the financial health of the selected firm by using selected indicators of financial analysis. In the first part will be defined the basic concepts, describe each of the methods and formulas. It will also be carried out using the indicators of financial analysis itself, which are listed in the theory. In the last section will be evaluated by the proposals, which were listed in the Bachelor's thesis and subsequently be proposed new measures to improve the problems found.

Economics is included as a central part off all society-oriented education from early years of primary school up to upper secondary school. The school´s economics teaching has an important role when it comes to supporting students to be able to understand and deal with economic issues, which makes it relevant to investigate how the teaching enables the development of economic competence in social studies.  The purpose of this study has been to investigate how teachers enable pupils ‘development of economic competence in social studies subject for grades 4-6, what subject related priorities teachers make in social studies, what purpose teachers describe the teaching with focus on personal finance is carried out in the subject. The investigation was conducted with a qualitative approach through semi-structured interviews as a method. Seven respondents participated in the survey, all who are active teachers in the subject of social studies in grades 4-6. The empiricism of the study has been used together with previous research based on the theoretical perspectives of pragmatism and the socio-cultural perspective on learning to analyze and discuss the results and the respondents statements. The results of study show that economics education and its subject content have a strong relevance in social studies, especially when it comes to developing young people´s ability to take responsibility, manage and be able to make conscious financial decisions both here and now and later as adult citizens. The results also show that the participating respondents include everyday content in their teaching where students themselves try, investigate and discover problems that need to be confronted and dealt with by reconsidering different ideas. It indicates that the participating respondents want to enable students, to become familiar with develop abilities to reflect, analyze and be critical in their thinking, which are important characteristics of an active, responsible and economic citizen. A conclusion that can be drawn based on the results of the study is that economic education in general and particularly personal finance are important parts and should be prioritized in social studies. Especially based on the school´s long-term goal, to support young people to understand, manage and make decisions about financial matters, both here and now and in the future as responsible adults with financial competence.