Práce zkoumá původ a obsah ekonomického a účetního jevu zvaného goodwill. V textu pak kombinuje teoretické úvahy s praktickými aspekty účtování podle konkrétních účetních úprav. Stručně jsou v ní popsány současné úpravy podle IAS/IFRS, US GAAP a úprava v ČR. Dále se práce zabývá věcným obsahem goodwillu, popisem jednotlivých konsolidačních konceptů, odpisováním a testováním na pokles hodnoty, vztahem prvotního a nakoupeného goodwillu a vykazováním nehmotných aktiv obecně. Zvláštní kapitola je věnována daňovým souvislostem. Představeno je konsorcium Enhanced Business Reporting, zabývající se unifikovaným vykazováním tzv. nefinančních informací. V závěru se práce zabývá aktuálně připravovanou novelizací IFRS 3 a s ní souvisejícím konceptem totálního goodwillu.

Diplomová práce se zabývá finanční analýzou vybrané společnosti. Práce je rozdělena na teoretickou a praktickou část. V teoretické části jsou popsány metody a postupy finanční analýzy. V praktické části je provedena finanční analýza vybrané společnosti a zhodnocení zjištěných výsledků. Součástí je i mezipodnikové hodnocení. V závěrečné části je provedeno celkové zhodnocení výsledků finanční analýzy a vlastní návrhy na zlepšení hospodářské situace společnosti.

This diploma thesis deals with the presentation and disclosure requirements of non-current assets held for sale and discontinued operations in accordance with rules and requirements of IFRS. The theoretical part is divided into several areas. The most important chapter is Non-current assets held for sale, in which are detailed rules for their classification, measuring and reporting and the chapter Discontinued operations. Conclusion of the theoretical part is devoted to Czech accounting legislation, what criteria are required in connection with this issue. The practical part is focused on illustration application of IFRS 5 in selected companies. The aim of this analysis is to determine whether these companies comply with the rules and requirements of IFRS 5 in their financial statements.

The thesis is considering financial analysis of Česká spořitelna a.s. The main aim is to show importance of particular financial indicators as an outcome of financial analysis of the bank as an institution administering money of third persons. The thesis is evolved not only by time analysis, but is also focused on inter-bank competition, where it has been taken to comparison with reference group "The big banks". The analysis involves the structure of assets and liabilities, structure of profit, analysis of profitability, liquidity and capital adequacy. The particular aim of the work is to consider situation of the bank sector in the Czech Republic in relation to economical climate of recent years.

This work deals with the debt of municipalities. The debt of municipalities is in the Czech Republic regulated and also monitored. Monitoring of the municipal debt is carried out by the Ministry of Finance, which uses system of information and monitoring indicators (SIMU). Evaluation, criticism and modification of the SIMU is the main output of this work. A new modified SIMU was created according to the evaluation of this system, and then it has been tested on Kutná Hora. The debt is also considered from the perspective of the size of the municipalities. The hypothesis of an influence of the municipality size (the size category according to CNB) on the amount of the municipal debt per capita in the period 2006 to 2010 was verified by statistical method called ANOVA. At the same time it was confirmed in three surveyed periods that although the large municipalities have a greater total value of the debt, in per capita are more indebted smaller communities.

The aim of this thesis is to assess the applicability of IAS 41 -- Agriculture on livestock production in the Czech Republic. The thesis is divided into two parts. The theoretical part deals with the specifics of agriculture, accounting procedures in compliance with the Czech legislation and requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 -- Agriculture. The practical part is focused on the feasibility of biological assets classification and their measurement based on fair value less costs to sell in AGRO DRUŽSTVO Načeradec.

<p>Sammanfattning</p><p>Vår studie bygger på sex intervjuer av elever från två yrkesförberedande program på gymnasiet. Syftet var att undersöka vad som kan påverka deras motivation till lärande i undervisningssituationen genom att utröna vilka faktorer som påverkar motivationen.</p><p>För att nå detta mål genomförde vi utöver intervjuerna även en litteraturstudie för att få en bild av vad tidigare forskare skrivit om elevers motivation i ett skolsammanhang. I vår empiriska undersökning utgick vi från en kvalitativ intervjumetod. Intervjumaterialet analyserades genom meningskoncentrering.</p><p>Resultatet från litteraturstudien och intervjuerna visade att det är främst sex faktorer som påverkar elevers motivation, dessa är: läraren, arbetssättet, delaktigheten i undervisningen, dialogen i undervisningssammanhanget, nyttan med kunskapen samt intresset för ämnet. I våra intervjuer framkom även att de elever som hade ett mål med sin utbildning också hade en högre grad av motivation. Studien visade även vikten av att lärarna betraktar eleven ur ett helhetsperspektiv och möter eleven utifrån dennes aktuella förutsättningar.</p><p>Avslutningsvis har vi genom undersökningen kommit fram till att en väg för att bibehålla och höja elevers motivation är att få dem aktiva och delaktiga i undervisningen.</p><p>Nyckelord: elever, motivation, lärarens roll, delaktighet, aktiva, arbetssätt, intresset och</p><p>nyttan med kunskapen.</p>

<p>Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers. Due to the interest from politicians and the media it is interesting to see the observance of the law in the working life today.</p><p>This thesis consists of two parts. The first part presents the history of the equality law, the law and the legislation of today. It also presents different suggestions of how the employer can put the law into practice. The second part consists of two empirical studies. The first study describes and analyses the present proposals to establish better gender equality from a selected company, and the second study consists of six interviews carried out with employees at the selected company.</p><p>To establish the legislation of today, the traditional jurisprudential method has been used, which means studies of the law, the preparatory works, the doctrine and the legal usage within the subject field. The main focus is on the preparatory works leading to the legislation of today. The limit has been set to the 4-13 paragraphs in the equality law, consisting of the active measures imposing the employer not only to follow the rules according to the law, but also to take action to strive towards an equal workplace. The active measures have gone through changes over the years, which have toughened the regulations. Today, employers must also take into account the employees´ life outside the workplace, for instance making it easier to combine work with parenthood. After establishing the legislation of today, a legal analysis was conducted.</p><p>In order to find out what the legislation has led to, an empirical study carried out at a selected company is included in the thesis. In the empirical study, the existing equality plan at the company and interviews with six employees are being studied. The interviews were carried out with both men and women in different positions in order to receive a broader perspective. The two empirical studies have been presented and then put together in an empirical analysis.</p><p>In the final analysis, the legal and empirical analysis has been integrated. The result show that it is not only the law which decides how the workplace deals with equality.</p>

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers. Due to the interest from politicians and the media it is interesting to see the observance of the law in the working life today. This thesis consists of two parts. The first part presents the history of the equality law, the law and the legislation of today. It also presents different suggestions of how the employer can put the law into practice. The second part consists of two empirical studies. The first study describes and analyses the present proposals to establish better gender equality from a selected company, and the second study consists of six interviews carried out with employees at the selected company. To establish the legislation of today, the traditional jurisprudential method has been used, which means studies of the law, the preparatory works, the doctrine and the legal usage within the subject field. The main focus is on the preparatory works leading to the legislation of today. The limit has been set to the 4-13 paragraphs in the equality law, consisting of the active measures imposing the employer not only to follow the rules according to the law, but also to take action to strive towards an equal workplace. The active measures have gone through changes over the years, which have toughened the regulations. Today, employers must also take into account the employees´ life outside the workplace, for instance making it easier to combine work with parenthood. After establishing the legislation of today, a legal analysis was conducted. In order to find out what the legislation has led to, an empirical study carried out at a selected company is included in the thesis. In the empirical study, the existing equality plan at the company and interviews with six employees are being studied. The interviews were carried out with both men and women in different positions in order to receive a broader perspective. The two empirical studies have been presented and then put together in an empirical analysis. In the final analysis, the legal and empirical analysis has been integrated. The result show that it is not only the law which decides how the workplace deals with equality.

Sammanfattning Vår studie bygger på sex intervjuer av elever från två yrkesförberedande program på gymnasiet. Syftet var att undersöka vad som kan påverka deras motivation till lärande i undervisningssituationen genom att utröna vilka faktorer som påverkar motivationen. För att nå detta mål genomförde vi utöver intervjuerna även en litteraturstudie för att få en bild av vad tidigare forskare skrivit om elevers motivation i ett skolsammanhang. I vår empiriska undersökning utgick vi från en kvalitativ intervjumetod. Intervjumaterialet analyserades genom meningskoncentrering. Resultatet från litteraturstudien och intervjuerna visade att det är främst sex faktorer som påverkar elevers motivation, dessa är: läraren, arbetssättet, delaktigheten i undervisningen, dialogen i undervisningssammanhanget, nyttan med kunskapen samt intresset för ämnet. I våra intervjuer framkom även att de elever som hade ett mål med sin utbildning också hade en högre grad av motivation. Studien visade även vikten av att lärarna betraktar eleven ur ett helhetsperspektiv och möter eleven utifrån dennes aktuella förutsättningar. Avslutningsvis har vi genom undersökningen kommit fram till att en väg för att bibehålla och höja elevers motivation är att få dem aktiva och delaktiga i undervisningen. Nyckelord: elever, motivation, lärarens roll, delaktighet, aktiva, arbetssätt, intresset och nyttan med kunskapen.