The aim of this thesis is to evaluate the assets and capital structure of the company, including the factors, that influence this structure. Then specify different approaches to optimalization and specifc practices applied to the selected company. In the end, propose specific recommendations, that should lead to an increase in the performance and overall optimalization of the capital and assets structure. The assets and capital structure of the selected company was evalued using the ratio analysis, especially indicators of activity, liquidity, profitability and debt, than net working capital analysis, vertical and horizontal analysis, Altman Z Score and Beneish model as one of the detection methods.

The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.

Background: IT-security is included in the concept of information security, which considers all the security of handling information within an organisation. Good IT-security is about finding the right level of measurement, however, it is hard to implemement new IT-solutions in an organisation, particularly within the health care field, where sensitive information are handled daily. Lately the Swedish government, together with county- and city council, understand the importance of IT and health care. Carelink, an organisation of interest, is working actively for the presumption of benefit by using IT within the health care field. During spring 2006 the Swedish government introduced a national IT-strategy. SITHS, Säker IT inom Hälso- och sjukvården, is a project running by Carelink and is based upon using Smart Cards as an identification. Smart Cards can be used as accesscards for logging on to a computersystem in an organsiation in order to secure an indentity. Purpose: The purpose with this thesis is to investigate the assumptions for how Smart Cards, as a part of a total security solution, can increase the ITsecurity within the Healt Care field. Method: The study was initiated with literature and suitable references to informationssecurity, Smart Cards and Healthcareinformatic. Our empirical study was carried out at Ryhov Hospital in Jönköping, one of Sweden’s newest hospitals. Both qualitative and quantitative studies were conducted, because we chose to do interviews and surveys. The interviews were conducted in order to get a deeper understanding for the organisation and the survey was made in order to investigate the attitudes among the nurses and doctors about the security of computer use. Result: Smart Cards can, according to our studie, increase the IT-security within the Health Care field by creating a safer identification with the use of ITsupport. Smart Cards can also make the process of logging on and off to a computer system easier, which leads to better logging and mobilisation. The study also demonstrates that users are not afraid of the changes a smart card will represent within their organization. / Bakgrund: IT-säkerhet ingår i begreppet informationssäkerhet som avser all säkerhet vid hantering av information inom en organisation. God IT-säkerhet handlar om att hitta rätt nivå med tillhörande åtgärder och nya IT lösningar, men detta är inte enkelt att införa i organisationer och speciellt inte i vården som dagligen hanterar känslig information. Under senare år har regeringen tillsammans med landsting och kommuner fått upp ögonen för vilken nytta IT kan utgöra inom vården. Intresseorganisationen Carelink arbetar aktivt för att skapa förutsättningar att använda IT inom vården, och under våren 2006 har även regeringen presenterat en Nationell IT-strategi. Projektet SITHS, Säker IT inom Hälso- och Sjukvården, drivs av Carelink och bygger på att använda smarta kort som säker identifikation. Korten kan bland annat användas som passerkort och vid inloggning till ett datasystem för att säkerhetsställa en identitet. Syfte: Syftet med denna uppsats är att undersöka förutsättningarna för hur smarta kort, som en del av en total säkerhetslösning, kan förbättra IT-säkerheten inom hälso- och sjukvården. Metod: Studien påbörjades med en genomgång av lämplig litteratur om informationssäkerhet, smarta kort samt vårdinformatik. Den empiriska studien utfördes sedan på Länssjukhuset Ryhov i Jönköping, som är ett av Sveriges nyaste sjukhus. Här genomfördes både kvalitativa och kvantitativa studier, då vi valde att göra ett antal intervjuer samt en enkätundersökning bland vårdgivarna. Intervjuerna gjordes för att få en djupare förståelse för organisationen, och enkätundersökningen för att undersöka attityderna till dagens datoranvändning samt hur säkerheten kring datoriseringen upplevs bland de anställda. Resultat: Enligt studien kan smarta kort förbättra IT-säkerheten inom hälso- och sjukvården genom att skapa en säker identifiering vid användning av ITstöd. Smarta kort kan även bidra till en förenklad in- och utloggningsprocess i ett datorsystem, vilket i sin tur leder till bättre spårbarhet samt ökad mobilitet bland användarna. Undersökningen visar att majoriteten av användarna inte är emot den förändring ett smart kort kan bidra till, utan snarare tvärt om.

This thesis deals with the compilation and comparison of financial statements in accordance with U.S. accounting principles and U.S. GAAP currently valid law on accounting in the Czech Republic. The aim is to characterize the balance sheet and income statement under both systems show the procedure of reporting the selected firm and preparing proposals or recommendations for optimizing the current situation

This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical principles in practise.

This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law.

This diploma thesis deals with the reporting of non-current tangible assets in accordance with International Financial Reporting Standards and according to Czech accounting regulations. In the part devoted to IFRS is a detailed description of the approach the reporting of non-current tangible assets according to the standards: IAS 16, IAS 41, IFRS 5 and IAS 36. In the section devoted to Czech accounting regulations is the most valuable part comparison of the reporting in accordance Czech regulation and the reporting of non-current tangible assets in IFRS. The last part of this diploma thesis is the practical part, which deals with the analysis of selected company financial statements.

The dissertation thesis aims to establish a complex theoretical basis for a measurement of customer's profitability which can be easily used in the practice. The main reason for that is the absence of such publication in the current academic sphere. A combination of management accounting and knowledge of banking enables to achieve the aim. The thesis itself is closely linked to the banking practice. There are derived customer's profitability indicators as modifications of the popular RAROC in which a customer margin is used instead of net profit. There is designed a simplified way of operational cost allocation. Questionnaires and interviews with senior representatives of seven Czech banks helped to identify the most significant labor-intensity factors of corporate customers. The description of principal features of risk costs and derivation of formulas for profitability variances are also the part of the thesis. The theoretical part is followed by the practical one where a contemporary banking practice of corporate customer's profitability measurement on the Czech market is explored. It identified three weak points -- cost allocation, profitability variances and one-year horizon of a calculation. At the end, the theoretical basis is applied on an existing customer portfolio and the result is compared with a currently used customer's profitability measurement.

Bakgrund: Under de senaste åren har intressent för hållbarhet ökat bland företag men för investerare är intresset för hållbarhet tudelad. Flera källor visar att investerare har ett ökat intresse för hållbarhet medan andra visar det motsatta och inte rekommenderar att flytta gynnsamma investeringar från företag med negativa miljöpåverkan.Syfte: Syftet med denna studie är att öka förståelsen för hur mycket investmentbolagen tar hänsyn till hållbarhet vid investering och hur investmentbolag bidrar till att deras företag ska arbeta mer hållbart.Metod: I uppsatsen används en kvalitativ forskningsmetod med tre semistrukturerade intervjuer över telefon.Slutsats: Studiens resultat visar att samtliga investmentbolag anser att hållbarhet har en avgörande roll om de vill investera i företag eller inte. Anledningen är för att hållbarhet är en förutsättning för att företag ska överleva på långsikt och samtliga investmentbolag vill hitta företag som kan generera ett långsiktigt värde. Alla tre investmentbolag skrivit under riktlinjer och ramverk som ska hjälpa bolagen att verksamma mot en hållbar miljö och arbetsklimat samt påverka bolagen till ansvarsfull investering. Om något företag som investmentbolagen äger bryter mot de uppsatta riktlinjerna kan investmentbolagen välja att avsluta sitt ägande av företaget. / Background: In recent years, the interest in sustainability has increased among companies, but for investors, the interest in sustainability is divided. Several sources show that investors have an increased interest in sustainability, while others show the opposite and do not recommend moving favorable investments from companies with negative environmental impacts.Purpose: The purpose of this study is to increase the understanding of how much investment companies take sustainability into account when investing and how investment companies contribute to increasing sustainable work in their companies.Method: The essay uses a qualitative research method with three semi-structured interviews over the telephone.Conclusion: The results of the study show that all investment companies believe that sustainability plays a decisive role whether they want to invest in companies or not. The reason is that sustainability is a prerequisite for companies to survive in the long term and all investment companies want to find companies that can generate long-term value. All three investment companies have signed guidelines and frameworks that will help the companies to operate towards a sustainable environment and work climate and influence the companies to responsible investment. If any company owned by the investment companies violates the established guidelines, the investment companies may choose to terminate their ownership of the company.

The master’s thesis focuses on preparing a proposal of a financial plan for selected company for years 2017 - 2019. The first part of the thesis is the strategic analysis, followed by the financial analysis. Then a change will be proposed based on the result of the analysis. After that two versions of financial plan will be proposed for the projected period of 2017 - 2019. The evaluation of the proposed financial plan will be the final step.