This diploma thesis deals with consolidated financial statements, their requirements, methods of consolidation and elimination of mutual relations. The consolidation group and consolidated financial statements are established on the basis of theoretical knowledge. The evaluation and suggestions for improvement of financial situation of consolidation group is based on financial analysis of consolidated financial statements.

Sewage effluents disposed into the marine environment from De Beers Marine Namibia diamond mining vessels have the potential to cause endocrine disruptive effects in marine organisms. Endocrine disruption refers to the alteration of the normal functioning of the endocrine system and various chemicals have the ability to mimic hormones, effecting endogenous hormone synthesis, transport, receptor interaction and intracellular signaling. The potential endocrine disruptive effects, caused by the release of different types of sewage effluents into the ocean, on fish species is a concern due to the commercial importance of fish species found in the mining area e.g. hake, sole, horse mackerel. Increased awareness of marine environmental degradation due to the presence of chemical contaminants has resulted in research being done on early warning systems, in the form of biomarkers. Cytochrome P450 monooxygenase 1A (CYP1A) and vitellogenin (vtg) are important proteins found in fish liver and blood, that have been used as biomarkers for the detection of pollutants in fish. CYP1A is a subfamily of the P450 superfamily of enzymes and catalyzes the oxidation, hydrolysis and reduction of exogenous and endogenous compounds (phase I reactions) and thus has the capacity to regulate the metabolism of several organic contaminants. CYP1A expression is altered by exposure to planar xenobiotic compounds e.g. polyaromatic hydrocarbons. Vtg is an important precursor for egg yolk proteins and plays a role in the growth and development of an oocyte. Expression of this protein is altered upon exposure to estrogenic compounds. The aim of this project was to isolate CYP1A from fish liver by differential centrifugation and optimize conditions for the CYP1A-mediated ethoxyresorufin-Odeethylase (EROD) assay and western blot analysis (to assess CYP1A expression). Another aim of this study was to evaluate the potential effects of biologically disruptive chemicals from sewage effluents, discharged into the marine environment, on the expression of CYP1A in two species of hake, Merluccius capensis and M. paradoxus (Cape hake). CYP1A in Cape hake is approximately a 60 kDa protein and the highest EROD activity was detected in the microsomal fraction after differential centrifugation. Optimal EROD assay conditions were observed at pH 7.5, a temperature of 25 °C, 10 μl of sample and a reaction time of 30 seconds. Enzyme stability assays indicated a drastic decrease in enzyme activity after 30 seconds. The EROD assay was not NADPH dependent but was limited by NADPH supply, with an increase of 300% in EROD activity being observed with the addition of 0.1 M exogenous NADPH. The addition of dicumarol (40 μM), a phase II enzyme inhibitor, showed a 232% increase in EROD activity. This is because dicumarol inhibited enzymes with the capacity to metabolize the product (resorufin) of the EROD reaction. With regard to western blot analysis, the optimal primary (rabbit antifish CYP1A peptide) and secondary (anti-mouse/rabbit antibody-horseradish peroxidase conjugate (POD)) antibody dilutions were determined to be 1:1000 and 1:5000, respectively. The comparison of CYP1A expression in Cape hake samples from De Beers Marine mining area and reference sites showed higher EROD activity (16.29 ± 0.91 pmol/min) in fish samples from the mining area in comparison to the reference site (10.42 ± 2.65 pmol/min). Western blot analysis was in agreement with the EROD assay results and a higher CYP1A expression was observed in fish from the mining sites. The increased CYP1A expression observed in fish from the mining area is not definitively an indication of a pollutant effect in the environment, as several environmental and biological factors (e.g. photoperiod and age) must also be considered before reaching this conclusion. Another aim of this study was to purify vtg from Cape hake blood samples. Cape hake vtg was purified from fish plasma by selective precipitation with MgCl2 and EDTA. Precipitated sample was subjected to anion exchange chromatography using fast protein liquid chromatography (FPLC). Vtg eluted as two broad peaks and had a molecular weight above 200 kDa. SDS-PAGE analysis also resolved smaller molecular weight proteins below 70 kDa, which were thought to be vitellogenin cleavage proteins, lipovitellin and phosphovitins. Western blot analysis was performed; however, it did not produce any conclusive results. The purification of vtg enables further studies in characterizing this protein and developing assay aimed at detecting estrogenic pollutants in the marine environment

This thesis occupies with the issue and support of financial consolidation platform CPM (Corporate Performance Management). The aim of this thesis is the creation of tasks related to the lifecycle of the project implementation of CPM solution to support financial consolidation in sufficient detail for the development of a MBI model (Management of Business Informatics). This thesis also occupies with the detailed processing of key activities and links with the existing MBI environment. The theoretical part deals with analysis of the available resources, it describes the process of financial consolidation and CPM platform. The practical part is based on the theoretical knowledge as well as practical knowledge and uses both of them as a basis to processing them into a form, so, they comply with the MBI rules. The added value of this thesis is the creation of new tasks, their key activities and the links to existing MBI content in order to increase the efficiency of the worker, which uses the model. Regarding several tasks, there were created definitions of new applications, documents and metrics for the further development of MBI model.

The concept of control is an important determinant of consolidated financial statements. Group of economically related entities and its consolidated financial statements are identified by control concept. Conception of control lies in the model of determination of entities controlled. The evolution of control concept points out, that some entities have not always been integrated in the group or have not been considered controlled. Information value of consolidated financial statements resulting from the control concept is directly influenced by this non-integration represented e.g. by off-balance sheet accounting and Special Purpose Entities. Thesis examines and analyzes present and previous models of control concept of U.S. GAAP, IAS/IFRS and its converged principles.

The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.

The aim of this thesis is to explain the main principles of consolidated financial statements prepared with the full method of consolidation and to point out problems that can arise from foreign currency translations. The main part deals with the procedures in accordance with international accounting standards IAS/IFRS, Czech accounting principles are mentioned only for comparison. The thesis is divided into two parts, the first is dealing with the theory of consolidated financial statements and the second part deals with foreign currency translations. At the end of the thesis, there is an illustrative example on the preparation of consolidated financial statements of a parent company and its foreign subsidiary.

The master´s thesis deals with the issue of consolidation of financial statements. Aim of thesis is expansion of the consolidation group of new company Mlékárna Otinoves s.r.o. and subsequent evaluation of finacial situation of new consolidation group. The first part is dedicated theoretical knowledge in the area of consolidation and the second part is focused on preparation of consolidated financial statements and its evaluation.

The master thesis focuses on problematics of preparation of consolidated financial statements. In the first part the important terms and methods, which are linked to consolidation, are explained. Based on this theoretical background the practical part focuses on making of consolidation rules and consolidated financial statements.

This diploma thesis deals with the financial analysis of a group of companies that are subject of consolidated financial statements. The thesis describes the theoretical background of the consolidated financial statements of the group of companies and the possibilities of financial analysis of the consolidated group. In the practical part, a financial analysis of the selected group of companies is carried out. The development of the financial position of the group of companies is also evaluated taking into account the current situation in the business sector that these companies primarily deal with. Based on this, a proposal for the future development of the company is presented.

Diploma thesis focuses primarily on influence on the expansion of consolidated group on the economic situation of the concern. Specifies individual sub-concepts related with consolidation and selected indicators for economic evaluation. Applies theoretical findings into proposal chapter where is used one of the methods of consolidation and then review of the economic situation.