The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.

The aim of this Master's thesis is to evaluate the market value of the Zubr Brewery a.s., to the 1.1.2014. The main method selected for estimating the value of the company is discounted cash-flows for creditors and owners, also known as DCF entity. The early chapters are dedicated to making financial and strategic analysis of the company and of its competitors. After confirmation of going concern, the generators are defined and financial plan is executed, which serves as the key of the valuation using the income methods. The final value of the company is complemented by the valuation using book value method and multiples. In the end, the chapter deals with deferred tax liability and its possible use in the planning of forecast of the company.

The theme of this diploma thesis is "Contracting autonomy in construction of types of shares and its limits". It aimed to analyse the domestic legal regulation. Its effort was to set limits in the construction of types of shares. This was achieved especially through grammatical, logical, systematical and teleological interpretation of legal regulation, with help of law doctrine, and on the smaller scale by comparisons with foreign legal systems. It succeeded in analysing key provisions and setting limits that cannot be crossed when constructing types of shares. The aim of the diploma thesis was therefore fulfilled. It is stated that certain disputes arising from different interpretations of the same provision will be eliminated by amendment of legal regulation of business corporations which will in consequence strengthen legal certainty of participants of these legal relationships. The first chapter deals with concept and definition of share, as a part of registered capital of corporation, as a set of shareholder rights and obligations, and as a security. The second chapter handles the historical genesis of kinds of shares that could be constructed under the old legislation. Subsequently, it describes types of shares that are explicitly regulated by current legal regulation, namely ordinary shares,...

The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.

This thesis describes methods for lighting calculations of large scenes used in modern computer games. Forward shading and deferred shading methods are discussed and compared. Capabilities of raytracing are shortly described. There are some information about various methods for casting shadows, simulation of particle systems and applying post-processing effects. In the end there is a design of architecture for rendering complex scenes with use of XNA and description of implementation used in resulting game.

The thesis focuses on analysing the basics of deferred tax and additionally the calculation of same within a real manufacturing company. The thesis is separated into two linked parts, theoretical and practical. The latter demonstrates the practical use of described outcomes on accounting data from the analysed company. The aim is to identify, analyse and evaluate the specific, temporary differences that incur deferred tax and subsequently describe how we should account for this tax.

The concept of capital has been a much debated issue throughout economic, accounting and finance history. In economics it was defined as the financial resources utilised by companies while other definitions indicated it represented the actual capital goods themselves. This dualistic meaning of capital has led to various interpretations of the concept of capital and these different interpretations can also be found in the cost of capital model. The cost of capital model is a decision-useful financial tool employed by management to make decisions regarding the financing of projects, performance measurement and risk and return management. The two main forms of funding are debt and equity resources. The cost of capital model was built on the accounting interpretation and classification of the different debt and equity sources of funding. As time went by the financial markets became more sophisticated and new innovative instruments were introduced to help raise financing for companies. Some of these sophisticated instruments and accounting book entries are normally not included in discussion on capital structure and the cost of capital model. The aim of this research is to unbundle and understand the different dimensions of the cost of capital with special focus on the impact of accounting classification on hybrid financial instruments and certain accounting book entries. The balance sheet items that have revealed themselves as grey areas of the accounting classification and the hidden constituents of the cost of capital include accounting book entries such as deferred tax and accumulated depreciation, hybrid financial instruments and the effect of cash. Currently these instruments pose questions as to their proper debt-equity classification or can have an impact on the capital structure of an organisation. An adjusted model will be presented that will incorporate any hidden areas related to the debt-equity accounting classification schema. The introduction of these items into the cost of capital model will make it more robust and it will become an even more decision-useful tool for management and analysts a like. / Dissertation (MCom)--University of Pretoria, 2011. / Financial Management / unrestricted

Redovisningsmässigt klassificeras leasingavtal som operationella eller finansiella. Som ett alternativ till finansiering har operationella leasingavtal tillämpats frekvent av företag. Med anledning av att ett operationellt leasingavtal inte behöver redovisas i rapporten över finansiell ställning för leasetagare. Detta har resulterat i att diskussioner om operationella leasingavtal uppstått. SEC har uppmärksammat problem beträffande operationella leasingavtal vilket har resulterat i att IASB utfärdat en ny redovisningsstandard, IFRS 16. Den nya redovisningsstandarden ersätter IAS 17 och IFRS 16 möjliggör för enbart en klassificering av leasingavtal i redovisningen, vilket är finansiella leasingavtal. Företag som tillämpar IFRS var vid ikraftträdandet 1 januari 2019, tvingade att klassificera om sina leasingavtal till finansiella. Svenska företag som tillämpar K3-regelverket har möjlighet att redovisa leasingavtal enligt båda klassificeringarna, operationellt eller finansiellt leasingavtal. I svensk skattelagstiftning framgår att ett finansiellt leasingavtal från leasetagares perspektiv ska hanteras som operationellt leasingavtal. Till följd av det uppstår ett gap mellan redovisning och beskattning när IFRS 16 appliceras. Nyttjanderätten i ett finansiellt leasingavtal samt leasingskulden ska redovisas i rapporten över finansiell ställning. Avskrivning, amortering och räntekostnader som uppkommer får redovisas utifrån både K3 och IFRS. Ur ett skatteperspektiv å andra sidan finns ingen avdragsrätt för leasetagare vilket kräver justeringar i inkomstdeklarationen för avskrivningar och räntekostnader. Skattemässigt tillfaller inte äganderätten av leasingavtalet leasetagaren. Temporära skillnader uppstår mellan nyttjanderättstillgången och leasingskulden som medför att uppskjuten skatt behöver tas hänsyn till. Syftet med studien är att undersöka hur klassificeringen av leasingavtal påverkar ett företags finansiella rapporter, både utifrån K3 och IFRS. Dessutom ämnar vi undersöka den problematik som uppstår i samband med de olika värderingsreglerna för de finansiella leasingavtalen. Vidare är syftet med studien att undersöka vilka effekter gällande redovisningsval vid uppskjuten skatt enligt K3 och IFRS som kan uppstå, samt dess påverkan på ett företags noter i finansiella rapporter. För att uppnå syftet har vi genom konstruerade typfall, tillämpat de olika regelverken. Empirin som presenterats till följd av typfallen har tolkats och analyserats utifrån redovisningens kvalitativa egenskaper samt intressentteorin. Studiens resultat indikerar att finansiella rapporter påverkas av tillämpade klassificeringsregler enligt K3 och IFRS 16. Utfallet antyder även på problematik beträffande värderingsreglerna mellan inkomstskattelagen och IFRS 16. Beroende på om K3 eller IFRS appliceras beträffande leasingavtal förekommer olika tillvägagångssätt att hantera uppskjuten skatt. Följaktligen påverkas delvis redovisningen och delvis tilläggsupplysningarna för företaget. Vår slutsats är att redovisning av ett finansiellt leasingavtal utifrån både K3 och IFRS 16 bör prefereras av intressenter. Av den anledning att företag i högre utsträckning uppnår transparens och visar en mer korrekt bild i de finansiella rapporterna. / Lease agreements are classified as operational or financial. As an alternative to company funding, operational leasing has been applied frequently by companies since it is not required to be included in the balance sheet. Discussions regarding operational leasing agreements have occurred as a result. Due to the debates IASB issued a new accounting standard, IFRS 16, for leasing agreements in order to replace IAS 17. Companies that implement the new accounting standard were required by law to reclassify their existing operational agreements to financial agreements. Swedish companies that apply the K3 regulation have the opportunity to post leasing agreements according to both classifications. Tax legislation in Sweden states financial leasing agreements should be handled as operational leasing from a lessee’s perspective. When the accounting standard IFRS 16 is utilized, a gap in accounting and taxation appears. The leasing asset and leasing liability in a financial agreement are to be reported in the balance sheet. Depreciation, amortization, and interest expenses that arise may be reported as stated in both K3 and IFRS. From a tax aspect, adjustments are enforced in income tax return for depreciation and interest expenses. Ownership of the leasing agreement are not accrued to the lessee. Temporary discrepancies originating from leasing asset and leasing liability, leads to consideration of deferred tax in accounting. Intent of this study is to investigate how classification of leasing agreements affects financial reports for companies, according to K3 and IFRS. This study also focus on the dilemma issued from various valuation instructions for financial leasing regarding regulations (K3, IFRS) and income tax legislation. Our examination reviews the influence of chosen accounting standard for deferred tax, according to K3 and IFRS, and the impact it presents in financial notes. Aim of this study has been tested by implementing both regulations to typical scenarios prevalent within the industry. The empirical evidence emerged from our cases are clarified and analyzed on the basis of characteristics in quality and theory of stakeholders. Results coming from this study indicates financial reports affected by practiced rules of classification in accordance with K3 and IFRS. The outcome implies complications as to valuation instructions for income tax legislation and IFRS. Depending on whether the K3 regulation or IFRS are applied concerning leasing agreements, different approaches to managing deferred tax are appropriate. Consequently, both accounting and additional information in financial reports are influenced in partial. Our conclusion is that financial leasing accounting wise would be preferred by stakeholders when utilizing K3 and IFRS. That is due to a higher extent of transparency in financial reports as well as a faithful representation. This study is written in Swedish.

The purpose of this study was to determine if East Tennessee State University provides its employees appropriate financial planning services. In particular, it is unknown to what degree employees of East Tennessee State University have actively engaged in financial planning. The research was conducted during June and July, 2005. Data were gathered by surveying faculty, staff, and retirees of the university. Ten percent of the population responded to the study. The survey instrument covered the areas of retirement, other financial planning services, and attitudes toward financial planning. The results of the data analysis gave insight into what degree employees of East Tennessee State University have actively engaged in financial planning. For example, over 20% of the respondents encouraged employees to start early in order to achieve the benefit of time value of money. Fifteen percent of the respondents suggested financial planning workshops be offered on a more frequent basis. Approximately 10% of the respondents preferred an instructor to be independent, instead of a financial salesperson. The study provided an increase in the body of knowledge on financial planning for the ETSU employee and established a historical database for the various programs offered within the ETSU system.

Bakgrund: Vid genomgång av lagar och etiska riktlinjer som beskriver ramarna för en god vård uppstår betänkligheter kring att till papperslösa tillämpa en begränsad sådan. Personalen som arbetar inom primärvården i Region Skåne ska arbeta enligt stadgade lagar samt förhålla sig till de riktlinjer som tillhandahålls. Enhetscheferna är de som har en övergripande blick över verksamheten och ska leda utvecklingsarbete på vårdcentralen. Det tycks vara en stor utmaning och det saknas en bild av hur detta går till, specifikt avseende en god vård av papperslösa. Syfte: Syftet med denna studie var att undersöka tillvägagångssätt på enhetsnivå inom primärvården för att erbjuda papperslösa en vård i enlighet med svenska lagar och etiska riktlinjer. Metod: Intervjustudie med sex enhetschefer. Datamaterialet analyserades med innehållsanalys. Resultat: De kategorier som framträdde relaterat till hur enhetscheferna uppfattar att Region Skånes riktlinjer och begreppet vård som inte kan anstå omsätts i praktiken var: kontaktväg, definition av patientgrupp, bedömning av vårdbehov och tolkning av vård som inte kan anstå. De utmaningar som enhetscheferna upplevde att de stod inför avseende implementering av riktlinjerna var: försvårande faktorer vid upprättande av kontaktväg, svårigheter att definiera patientgrupp, patientsäkerhet och praktiska problem vid administrering, svårighet att tolka vård som inte kan anstå, samsyn genom vårdkedjan, vårdpersonals värderingar, resurser versus människovärde, vårdpersonalens behov av kunskap och bristande information till patienten. Slutsats: Genomgående i resultatet sågs inkonsekvens genomsyra vården. Således kan en god vård till denna patientgrupp enligt nuvarande lagstiftning inte säkerställas. / Background: A review of the laws and guidelines describing the scope of quality of care create a disinclination towards limiting the care for undocumented immigrants. The staff within primary care in Region Skåne should work in accordance with laws and the proffered guidelines. The nurse managers have an overriding view of the unit and should lead the development work at the health centre. This appears to be a challenge and a depiction of how this is done is lacking, specifically revolving the care of undocumented immigrants. Aim: The aim of this study was to examine how to offer undocumented immigrants a care in accordance to swedish laws and ethical codes on a unit level within primary care. Method: An interview study was conducted with six informants. The data were analyzed with content analysis. Results: The question of how nurse managers perceive the guidelines of Region Skåne and how a care that cannot be deferred is turned into practice resulted in these categories: connection to health care, definition of patient community, assessment of health needs and interpretation of care that cannot be deferred. The challenges that the nurse managers perceived they are facing regarding the implementation of guidelines were: problematic factors in establishing a connection to health care, difficulties to define the patient community, patient safety and practical problems of administration, difficulties to interpret care that cannot be deferred, consensus through the care chain, values among the heath care staff, resources versus human dignity, required knowledge among health care staff and lacking information to the patient. Conclusion: Throughout the result was an inconsistency found to permeate the care. Hence, the quality of care for these patients can not be ensured.