The valuation of real estate is a process that is carried out to determine the normal or administrative prices of real estate. The first part of the work discusses the basic concepts in the valuation of real estate, building understanding of the problem. It describes the methods of valuation in accordance with Act No. 151/1997 Coll., on the valuation of assets and its implementing rules in the current text, this is the cost method, earning method and their combinations, and valuation of an apartment building by comparison method of each apartment. In the next chapter, these methods are used for the valuation of the apartment building in Brno - Cernovice. The output of this valuation is the price established by combining the cost and earning method and price of the apartment building determined by the price sum of apartments from the comparison method. In the conclusion of this work there is a comparation of this prices and rating their difference.

Sustainable business has become highly sought after today by stakeholders, which explains the importance of CSR for companies. Companies are required to work sustainably in order to legitimize themselves both in the market and society. This can be done by fulfilling and satisfying the economic, environmental and sustainable, as well as the social frameworks that exist in business society. Despite CSR's central role in companies, researchers have differentiated meanings on whether CSR initiatives really improve corporate profitability in terms of financial performance, and whether it has a positive relationship with corporate value. Regarding this, the report examines CSR's relationship to CFP and company value, through the profitability measures ROA and ROE, as well as the valuation measures market value and P/E ratio. A quantitative method has been applied to examine the companies published on Dagens Industri's sustainability index for the year 2021. Dagens Industri's list includes the largest listed companies in the GICS categories on the Swedish stock market exchange. The study uses regression analysis as a choice of statistical analysis method to examine the variables relationships. From the regressions, a small part of the result showed a weak negative relationship between CSR and ROA. The regressions otherwise mainly showed a non-significant relationship between CSR and a company's profitability and value. The variables do not have a significant relationship with each other, and a neutral relationship between them can thus be demonstrated. The existing research gap is therefore still ambiguous, hence the room for further future studies in the field.

The doctoral thesis is dealing with the questions about synergy business which is understood as clusters, strategic alliances and franchise. It investigates the influence of the selected synergy business on the change of the company value (market value or the objective one). The topic reacts on the contemporary economic trends where fusions and grouping of companies is happening in more levels. One of them is the fusion and acquisition. Second one are various forms of alliances and groupings which allows to companies cooperation, sharing of knowledge, marketing, risks, know-how etc. They allow to the small and middle size companies to increase their competitiveness against the big firms. The doctoral thesis is treating the effect of using one of the form of the synergy business, namely the franchise, on the company value. Because just the increase of the company value should be one of its basic goals. In the framework of the doctoral thesis was made a research with the goal to identify the changes of selected value generators, which determine as a whole the company value. On the basis of the research results there was made in the final part of the work model evaluation of some variants, simulating the value change caused by the change of the selected value generator and there was quantified the synergy effect coming from the use of synergy enterprise. At the end of the work there are summarised the results of the research and of the model determination of the company value, possible benefits for the practice and theory and there are mentioned some possible starting points for the following scientific work in this field.

Text in Afrikaans, abstract in Afrikaans and English / Different methods of calculation of the loss of support of minor children, are investigated. According to one method (A), one first has to establish that the deceased's income was not all absorbed for his/her own maintenance. Only if there is surplus income available, it can be inferred that the deceased contributed towards the maintenance of the minor children and that the children have suffered a loss. According to another method (B) both parents' income are added and then divided between the family members. The minor child's loss of support is an amount which represent his/her share in the deceased's own income - a child automatically suffers a loss according to this method, in the event of death of a parent. Method B ought to be applied, because it is consistent with the reciprocal duty of support between spouses and the duty of spouses to maintain children. / Verskillende metodes om die verlies aan onderhoud van afhanklike kinders te bereken word ondersoek. Volgens een benadering (A) moet eers vasgestel word of die oorledene se inkomste nie alles geabsorbeer is vir sy /haar eie onderhoud nie. Slegs indien daar surplusinkomste was, kan aanvaar word dat die oorledene bygedra het tot die onderhoud van die minderjarige kinders en dat die kinders 'n verlies ly. Volgens die ander benadering (B) word beide ouers se inkomste bymekaar getel en dan tussen die gesinslede verdeel. Elke minderjarige kind se verlies aan onderhoud is 'n bedrag wat sy/haar aandeel in die oorlede ouer se afsonderlike inkomste verteenwoordig - 'n kind ly outomaties volgens hierdie metode 'n verlies. Metode B behoort meestal aanwending te vind, aangesien dit in ooreenstemming is met die wederkerige onderhoudsplig tussen gades en die plig van ouers om hul kinders te onderhou. / Private Law / LL. M. (Law)

Depuis le début des années 2000, la Commission européenne suivie par la Cour de Justice de l'Union européenne (CJUE), ont déterminé les exigences du droit de l'Union dans de nombreux domaines concernant l'organisation et le fonctionnement de l'action administrative en matière de services publics. L'interprétation des règles dictées par le Traité sur le fonctionnement de l'Union européenne, fixe les modalités de la gestion publique, qu'il s'agisse de la création des services d'utilité publique ; de leurs formes de gestion quelles soient structurelles ou conventionnelles ; des droits particuliers accompagnant leur bon fonctionnement ; ou encore de l'encadrement des aides publiques nécessaires à leur financement. Ces progressions qui devraient être normalisées par l'adoption d'une future directive, ont largement influencé la manière de concevoir, en France, la gestion des services publics autant que la participation publique dans l'économie. La recherche de l'optimisation du fonctionnement des services et de l'efficacité économique de l'opération, motive désormais le recours au procédé de la gestion déléguée. Source d'inspiration, le droit de l'Union et particulièrement le travail de la CJUE, contribuent à la réflexion sur l'enrichissement des mécanismes de gestion des services publics, qui disposent en outre, d'un cadre privilégié à l'échelon local. Pour autant, cette influence est réciproque. Renouvelée au travers du concept de « partenariat public- privé », la concession est envisagée comme un outil clef pour la relance économique de l'Europe, et demeure une référence en matière de montages contractuels complexes. / Since the beginning of 2000, The European Commission and the European Court of Justice of the European Union (CJEU), have determined the requirements of European Union Law in various areas relating to the organization and the functioning of the administrative action on public services matters. The interpretation of rules dictated by the Treaty on the functioning of the European Union is setting out the terms of the public management whether the creation of public utility, their forms of management , structural or contractual, special rights accompanying their proper functioning, or even the framework of public aid to finance it. These progressions which should be normalized by the adoption of a future directive have greatly influenced the way to perceive in France, the management of public services as much as the participation in the economy. The search for optimizing the functioning of the services and the economic efficiency of the operation is urging from now on to use the delegated management process. The European Union Law, source of inspiration, and more particularly the work of the CJEU, are contributing to a reflection on the enrichment of the mechanisms of the management of public services, which have furthermore a privileged frame locally. However, this influence is reciprocal. Renewed through the concept of “public-private partnership”, the concession is envisaged as a key tool for the recovery of the European Economy, and remains a reference on complex contractual arrangements.

Text in Afrikaans, abstract in Afrikaans and English / Different methods of calculation of the loss of support of minor children, are investigated. According to one method (A), one first has to establish that the deceased's income was not all absorbed for his/her own maintenance. Only if there is surplus income available, it can be inferred that the deceased contributed towards the maintenance of the minor children and that the children have suffered a loss. According to another method (B) both parents' income are added and then divided between the family members. The minor child's loss of support is an amount which represent his/her share in the deceased's own income - a child automatically suffers a loss according to this method, in the event of death of a parent. Method B ought to be applied, because it is consistent with the reciprocal duty of support between spouses and the duty of spouses to maintain children. / Verskillende metodes om die verlies aan onderhoud van afhanklike kinders te bereken word ondersoek. Volgens een benadering (A) moet eers vasgestel word of die oorledene se inkomste nie alles geabsorbeer is vir sy /haar eie onderhoud nie. Slegs indien daar surplusinkomste was, kan aanvaar word dat die oorledene bygedra het tot die onderhoud van die minderjarige kinders en dat die kinders 'n verlies ly. Volgens die ander benadering (B) word beide ouers se inkomste bymekaar getel en dan tussen die gesinslede verdeel. Elke minderjarige kind se verlies aan onderhoud is 'n bedrag wat sy/haar aandeel in die oorlede ouer se afsonderlike inkomste verteenwoordig - 'n kind ly outomaties volgens hierdie metode 'n verlies. Metode B behoort meestal aanwending te vind, aangesien dit in ooreenstemming is met die wederkerige onderhoudsplig tussen gades en die plig van ouers om hul kinders te onderhou. / Private Law / LL. M. (Law)

La promulgation de la loi de la sécurité financière (LSF) en 2003 a modifié l’architecture institutionnelle et la pratique d’audit en France. Au travers l’adjonction de nouvelles règles imposées par cette loi aux spécificités persistantes depuis 1966 comme le co-commissariat aux comptes et la durée du mandat de six ans, le marché d’audit se montre unique. Cette recherche examine l’impact de cette fusion réglementaire sur la qualité et le coût de l’audit en France. En se basant sur un échantillon composé par 888 observations du SBF 250 sur la période 2005-2010, nous avons révélé l’apport de la rotation des équipes signataires dans la restriction de la discrétion managériale. Outre son avantage dans la promotion de la qualité de l’audit, ce dispositif favorise la négociation à la baisse des honoraires d’audit. Nous avons aussi souligné l’évolution sous forme parabolique de la composante discrétionnaire sur la durée de mandat. En effet, la qualité de l’audit est inférieure pendant la première et la dernière phase de l’engagement. Ce postulat renvoie au renforcement de la compétence dans le temps et l’érosion de l’esprit critique à la fin du mandat. Le décalage, issu de la fusion réglementaire, favorise le maintien du niveau de la qualité élevé sur le marché français. L’association des deux équipes avec des durées auditeur-audité différentes est une contrainte à la discrétion managériale. Toutefois, ce décalage ne doit pas être excessif pour limiter la domination du plus ancien. Cet inconvénient du régime du co-commissariat aux comptes s’est trouvé limité sur le marché français. Nos résultats confirment son efficacité, essentiellement dans le cas d’un collège composé par deux Big 4. / In 2003, the promulgation of the financial security act (LSF) has changed the institutional architecture and audit practice in France. Through the addition of new rules imposed by this act to the persistent specificities since 1966 as the joint audit and tenure of six years, the audit market shows unique. This research examines the impact of this regulatory merger on the quality and the cost of the audit in France. Based on a sample composed by 888 observations of the SBF 250 over the 2005-2010, we found the contribution of rotation audit partners in restricting managerial discretion. Besides its advantage in promoting audit quality, this device supports the negotiation of lower audit fees. We also emphasized the evolution in the parabolic form of the discretionary accruals over tenure. Indeed, the audit quality is lower during the first and last phase of the engagement. This assumption refers to strengthening the skills over time and erosion of critical appraisal at the end of audit tenure. The shift from regulatory fusion helps to maintain the level of high quality on the French market. The combination of the two teams with different listener-audited tenures is a constraint to managerial discretion. However, this shift should not be excessive to limit the oldest’ domination. This drawback of the system of joint audits is limited in the French market. Our results confirm its effectiveness, mainly in the case of two Big 4.

This master thesis deals with evaluation of the company TSS, spol. s r.o. (Ltd.) Třebechovice pod Orebem using earning based methods. The theoretical part contains theoretical foundations and procedures used for company evaluation. The practical part consists of strategic analysis, financial analysis, SWOT analysis, financial plan construction and final calculation of company value via DCF entity and EVA methods. The result of the thesis is the ekvity value of TSS company.

The financial situation and financial economy could be controlled by a whole range of indicators in the time progress and context so that the evaluation of the situation may reflect the whole economic state of the company and enable to point out causes of the actual situation. If the company shall be economically succesful, the financial planning and analysis has to be a part of the complex of the company´s financial management, because it provides a feedback between the expected effect of managing decisions and present. This diploma work is focused on detection of weak and strong characteristics of the company. All datas used in analysis are taken from the public sources and internal company documentation. The point of my diploma thesis was to present a financial analysis containing my theoretical experience, which I gained during my study at the VUT.Brno.

The aim of the master’s thesis is to analyze potential of methodical approach during construction company evaluation in the period of economical fluctuation. Building industry is the activity that is very sensitive towards market and economy swings. Their impacts significantly influence the attitude towards evaluation and prize in the building industry. Construction companies are affected by economy swings. Therefore, in my master’s thesis, I analyze different approaches towards their evaluation and also methods of the prize determination.