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Sychra, P. Apllication of the CAPM on the US, European and Japanese stock market. Diploma thesis. Brno, 2014 The thesis is focused on the Capital Asset Pricing model (CAPM) and it's explicatory ability in diferent stock market. Ability to determine stock returns is tested on the historical dates of 10 selected companies in each market. Testing is performed on the wide range of investments horizons, and these horizons are following 1, 5, 10 and 15 years. Testing showed that model is not capable to explain stock returns only on the basic of systematic risk, expressed by beta coefficient.

This diploma thesis deals with the amendment of the Standard IAS 17 - Leases, which is result of negotiating between the International Accounting Standards Board and the Financial Accounting Standards Board. This thesis is primary focused on the lessee's impact of issues and deals with situation, when the contract contain an element of uncertainty, specifically the possibility of using option for extended or variable payments. First part is devoted to the theoretical information about leasing based on current Standard IAS 17. Second part of this thesis describes the historical background of the Project Leases and explains the new proposal of methodical approach. In the third part there are applied the new knowledges described above and assessed the impact of new methodology to the items appeared in balance sheet and income statement.

The main goal of this thesis is to create a comprehensive view of the measurement of assets in accordance with International Financial Reporting Standards with closer focus on the impaiment tests of assets in accordance with IAS 36 Impairment of Assets. The thesis is divided into several parts the first of which is general and deals with the definition of assets, the conditions for their dislosure in the statement of financial position and methods of their valuation. This part is followed by the third chapter, which at first approaches the valuation models applicable on current and non-current assets, which are excluded from the scope of IAS 36, and then describes the principles of impairment tests of individual assets. The fourth chapter deals with impairment tests of cash-generation units, including goodwill and the allocation of corporate assets. The last part of this thesis contains examples from real financial statements, aim of which is to approach demands of IAS 36 concerning disclosure.

The thesis is focused on analysis of market with p2p loans, which are provided by online platform as an intermediary between investors and borrowers. The work contains theoretical and legislative resources for establishment, development and everyday operating of a platform. Further the concept of p2p lending is developed as another asset class available to investors.The thesis contains analysis of unsecured credit market in Czech republic and it trying to find the most potential part of this market for p2p loans. It also includes an overview of the most important domestic and foreign platforms and investment recommendations for investors.

The diploma thesis deals with introduction of security measures for primary and elementary school. The thesis is devided into three main parts. The first part deals with basic theoretical concepts of information security and legislative elements needed for understanding the issue. The second part desrcibes the current state for primary and elementary school. The last practical part includes proposal of security measures and recommendations.

The objective of this thesis is to point out the problematic accounting areas in agriculture as well as evaluating how this area is dealt with by the observed company. Two typical areas are specified ? vegetable production and livestock production. The first part of the thesis deals with possible ways of livestock production accounting in accordance with the Czech legislation. On the other hand, the outlook of international accounting standards is also outlined, seeing the animals as a biological asset with regard to their specific qualities. The practical part defines the farming business, which provided the necessary information in the areas of animal records and accounting. The attention is paid to purchasing the animals, finding out and accounting their growth, accounting their assignment to higher build categories, their writing off and discard. Another area the thesis deals with is the issue of subsidies. The theoretical part primarily outlines how different types of subsidies are accounted from the point of view of the Czech legislation as well as the international accounting standards. As far as the practical part is concerned, the subsidies used by the company are specified along with the procedure of their accounting. Furthermore, an in-house directive elaborated by request of the accounting entity is a part of this thesis. The in-house directive defines the area of stock, which the company wants to account directly into the consumption. Therefore the applicable regulations are mentioned and the essential directive is created on the pattern of in-house directives.

This Diploma Thesis is being focused on Information Security Management System implementation for a certain municipality. The work has been divided into two parts. The first part deals with theoretical basis which are based on the ISO/IEC 27000 standards. The second part contains the practical implementation following the theoretical background from the first part. The implementation itself has been divided into three stages and this thesis is mainly concentrated on the first stage.

The main objective of this thesis is the valuation of distribution rights of the company TROJA MOTO s.r.o.. Derivative goal is the specification of an intangible asset (distribution rights), including a comparison of benefits and costs that result from the usage of this right for the company. For the valuation of distribution rights, I apply the valuation method of multi-period excess-earnings, which is suitable for the valuation of specific intangibles. The main part are the strategic and financial analysis, which are important basis for the financial plan. The final chapter includes the calculated value of distribution rights themselves.

Comparison of accounting concept of animal husbandry according to IAS 41 - Agriculture and Czech Accounting Standards in terms of valuation, accounting records, classification and reporting of biological assets. Practical usage of fair value as a mean of valuation decreased by estimated costs to sell and evaluation of classification according to IAS 41 requirements in case of particular agriculture organization.