在當前競爭態勢下，台灣金融市場的發展，勢必朝向跨業經營的方向前進。我國亦於民國九十年六月二十七日通過金融控股公司法，賦予台灣金融業跨業經營的法源，為國內金融業創造成為金融集團的契機，以達成金融跨業經營現代化、國際化的目標。雖然金融機構業務營運多樣化，但金融機構承擔風險亦隨之增加，金融監理機制在面臨這樣的挑戰下勢必得做一番調整，才能持續扮演健全及穩定國內金融體系的重要角色。 我國主管機關對於金融控股公司要求以合併基礎計算資本適足比率，並訂定了「金融控股公司合併資本適足性管理辦法」，以期能發揮適度的監理功能。然該辦法中僅以簡單的加減乘除運算求得之資本適足率，是否為反映集團資本需求的良好指標實不無疑問。因此，本文除了研究國際監理官組織所發布的相關報告外，並藉由介紹和討論歐盟指令對金融集團的補充監理原則和措施，如：資本適足性、集團內部交易、風險集中等問題，以及美國對於金融控股公司之相關監理規範，加以比較研究後，來探討我國現行規範是否妥當，並提出相關監理制度改善之建議，以期能作為我國建構健全金融市場之參考。 / Under current competitive circumstances, the development of Taiwan’s financial market will be bound to move forward in the direction of cross-sector business. In Taiwan, Legislative Yuan also has passed the “Financial Holding Company Act” in June 2001. With the passage of the act, it not only gives Taiwan’s financial institutions authority to operate cross-sector activities, but also creates a trigger for financial institutions to become financial conglomerates in order to meet the objectives of financial modernization and globalization. Although financial institutions may diversify their business, additional risks may arise. Financial regulatory mechanisms have to adjust their function to ensure the safety and soundness of financial system. Our competent authorities demand financial holding companies calculating their capital adequacy ratio on a consolidated basis, and enact “Regulations Governing the Consolidated Capital Adequacy of A Financial Holding Company.” However, in this regulation, the ratio was calculated in simple aggregated method, and it is doubtful that such ratio is a good index to reflect consolidated capital requirement. Therefore, this thesis not only studies on related publications issued by international supervision organizations, but also introduces EU Financial Conglomerate Directive with regard to some supervisory issues (e.g. capital adequacy, intra-group transactions and risk concentrations etc.) and U.S. framework for financial holding company supervision. After investigating and comparing different models, this study tries to find whether current regulation is appropriate or not, and make some suggestions concerning the supervisory system in order to construct a sound financial market as a reference in our country.

Master’s thesis deals with the consolidation of financial statements and analysis of financial condition of group subjected to consolidated financial statements. Fundamental thesis goal is an assesment of financial position selected group of companies by methods of financial analysis and specialized models. It leads to finding potential weaknesses and creation of proposals leading to eliminate discovered weaknesses and improving the financial situation of group.

The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.

This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..

This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012.

The core topic of this master thesis is creation of Consolidated Financial Statement of particular company. I tis divided into two main parts; Firstly, it deals with theoretical grounds for the second part, which aims on creation of Consolidated Financial Statement itself. Lastly, there is an evaluation of the whole economical situation and this is compared to Parent Company.

The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.

The thesis focuses on the methods of assessment of synergy effects in a consolidated entity. The text includes a assessment of economic situation of the consolidated unit and analyzes a draft set of economic indicators suitable for assessing of synergy effect. Synergy effect is monitored in several selected areas through a comparison between the consolidated unit and the mother company. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved after the acquisition.

The topic of this thesis is a consolidation of the financial statement. Thesis contains basic theoretical approaches related to consolidated financial statements, which are then applied in its practical part. Aim of the analytical part is to assess the current state of the company, containing original consolidation methods used for a consolidation of the financial statement. In the last part of this thesis a new consolidation method is being applied, followed by the evaluation of an impact this new method has on the general economical situation of the whole consolidated group.

Inledning: Att känna sig trygg i sin vardag och i sin stad eller bostadsområde är viktigt för de allra flesta. Samtidigt kan ett tryggt och välfungerande samhälle fungera som en motståndskraft mot yttre negativ påverkan. Upplevelsen av otrygghet och risken för att utsättas för brott i samhället har under de senaste decenniet ökat, vilket inte bara kostar samhället enorma kostnader i eftervård utan resulterar även i både fysiska och psykiska följder för de som drabbas. I juli 2023 träder en lag i kraft som lägger ansvaret för brottsförebyggande arbete och samverkan på kommunen tillsammans med polisen. Samtidigt har en ny metod för kunskapsbaserat och systematiskt arbete tagits fram, Effektiv samordning för trygghet – EST. Metoden ska verka som ett stöd för kommuner och polisen att skapa samverkan med relevanta aktörer samt få en bättre lägesbild av läget i kommunen. I Västmanlands län introducerades metoden 2018 och har implementerats i flera kommuner. Syfte: Studien syftar till att undersöka hur kommun och polis i tre kommuner i Västmanlands län har implementerat EST-metoden, samt vilka barriärer och facilitatorer som påverkar lokal samverkan och samordning inom EST-metoden. Metod: Studien är en processutvärdering med en kvalitativ multipel fallstudiedesign som utgår från en induktiv ansats. Datainsamling sker genom semistrukturerade intervjuer och dokumentanalys där innehållet analyseras utifrån en kvalitativ innehållsanalys. Urval av intervjupersoner och dokumentation har skett genom ett generiskt målstyrt urval med hjälp av inklusions- och exklusionskriterier. Teoretiska utgångspunkter för jämförelse mellan teori och empiri har Consolidated Framework for Implementation Research och Cochranes m.fl. (2009) ramverk använts. Resultat: Studiens resultat påvisar att implementeringen av EST-metoden skiljer sig mellan de tre studerade kommunerna. Där den större kommunen implementerat metoden i mindre geografiska områden medan det i de mindre kommunerna genomsyrar allt brottsförebyggande och trygghetsskapande arbete. Vidare framkommer att faktorer så som extern och internt stöd, nätverkande och utbildning fungerat som facilitatorer för implementeringen av EST-metoden. Fyra framträdande barriärer som framkommit är brist på ekonomi, tid, personal och kunskap. Slutsats: EST-metoden har implementerats på olika sätt i olika kommuner då det inte finns någon ”one size fits all”. En annan slutsats är att metoder som ska implementeras behöver vara flexibla samt att det är viktigt att det finns både kunskap internt och externt vad gäller brottsförebyggande arbete och EST-metoden. Studien påvisar också att det behövs mer studier inom implementeringsforskningen för att få ökad förståelse för barriärer och facilitatorer. / Introduction: Feeling safe in your everyday life and in your city or residential area is important for most of us. At the same time, a safe and well-functioning society can act as a force of resistance against external negative impact. The perception of insecurity and the fear of being exposed to crime in society has increased over the past decade, which not only renders enormous costs for society in aftercare, but also generates both physical and psychological consequences for those affected. A law will be enforced in July 2023 that puts the responsibility of crime prevention and cooperation on the municipality and the police. Since 2016 a new method for knowledge-based and systematic crime prevention, Effektiv Samordning för Trygghet – EST, has been developed. The method is meant to act as a support for municipalities and the police to create cooperation with relevant actors and to get a better picture of the situation in the municipality. In the county of Västmanland, the method was introduced in 2018 and has been implemented in several municipalities. Purpose: The study aims to investigate how three different municipalities and local police in Västmanland County have implemented the EST-method, as well as which barriers and facilitators affect local cooperation and coordination within the EST-method. Method: The study is a process evaluation with a qualitative multiple case study design based on an inductive approach. Data collection was done through semi-structured interviews and document analysis and then analysed by qualitative content analysis. Sampling of interviewees and documents was done by generic goal-directed selection using inclusion and exclusion criteria. The Consolidated Framework for Implementation Research and Cochrane’s et al. (2009) framework acted as a theoretical starting point for comparison between theory and empirical study. Results: The results of the study show that the implementation of the EST-method differs between the municipalities in question, where the larger municipality has implemented the method in smaller areas, while in the smaller municipalities it permeates all crime prevention and safety promotion interventions. Furthermore, it appears that factors such as external and internal support, networking and education functioned as facilitators, while lack of finances, time, personnel and knowledge is seen as four prominent barriers for a successful implementation. Conclusion: The EST-method has been implemented in different ways in different municipalities as there is no “one size fits all”. Another conclusion is that methods to be implemented need to be flexible and that it is important that there is both internal and external knowledge regarding crime prevention and the EST-method. The study also shows that more studies are needed regarding implementation research in order to gain an increased understanding of barriers and facilitators for implementation of interventions and methods.