Esta investigación tiene como finalidad establecer el nivel de relación del estilo de liderazgo situacional en el clima organizacional en el área comercial de una entidad financiera privada de Lima metropolitana. El estudio se realizó entre los años 2015 y 2016, con una duración total de dieciocho meses. Es una investigación no experimental transversal descriptiva y correlacional The purpose of this research is to establish the level of relationship of the leadership style situation in the organizational climate in the commercial area of a private financial institution of Metropolitan Lima The study was conducted between 2015 and 2016, with a total duration of eighteen months. Is a cross-sectional descriptive and correlational non-experimental investigation

Off balance sheet financing (OBF) is either not visible or only partially visible in financial reporting for a number of reasons. It has attracted controversy in the light of its employment in a number of major corporate scandals. Previous investigations dominated by short works and consultancy papers have focused mainly on the financial aspects of OBF. This academic cross-country research on the use of OBF in the UK and US capital markets was undertaken to extend the published analyses to include a legal perspective by studying its legal implications for directors, financial advisers, auditors and financial regulators. The study’s legal focus prompted relying primarily on the doctrinal approach, which was in turn completed by the use of a modified case study in order to help address the how and why issues of the research phenomenon. The study found that OBF instruments are double-edge financial instruments with good and bad consequences. When corporations used OBF for liquidity enhancement or to realise financial savings, they result in positive outcomes. In contrast, when used for aggressive window-dressing or in the manipulation of financial reporting for fraudulent ends, OBF mechanisms generated serious legal liabilities for directors, auditors, and financial advisers in terms of compensation suits or even criminal sanctions. Financial regulators were nonetheless found to be less likely to face legal consequences as a result of current judicial attitudes on the tort of public misfeasance. However, the extensive applications of OBF in conjunction with other forms of creative accounting have resulted in various regulatory responses. On a comparative note, litigation and enforcement actions were found to be relatively more extensive in the US because of the higher incidence of large corporate frauds and the work of regulatory champions especially in New York using deferred prosecution agreements.

Diploma thesis is focused on non-governmental and non-profit organisation's specifications. It is aimed mainly on church-based legal entity, foundations and endowment funds, civil associations, public beneficial association and universities. One chapter describes financial management of above-mentioned organisations and its specificities including planning, fundraising, operational management and evaluation. Methods of establishment, creation, cancellation, cessation and management of the organisation are described from legal point of view. In one part of the thesis I have concentrated on tax allowances within income tax, Vehicle Excise Duty, immovable property tax, capital transfer tax, gift tax and real estate-transfer tax. The following chapter focuses on accounting and its differences compared to companies. The aim of the practical part is to analyze the financial management of registered legal entity, which is estabilished by church-based legal entity -The Archdiocese Caritas Prague. The analysis focuses on content and progress of costs and revenues in period 2005 -2007.

This thesis deals with the creation of internal guidelines in selected company, which are used for bookkeeping. It defines the basic concepts in accounting and characteristics of internal guidelines. It contains proposals selected internal guidelines that will facilitate the orientation of the accounting entity and will improve the efficiency of the process.

The aim of this thesis is the valuation of company Jan Becher - Karlovarská Becherovka, a. s. at the date of 31st December 2014. The thesis is divided into two main parts. In the theoretical part the approach to the valuation of the company is defined. In the practical part, the above defined approach was used for strategic and financial analysis of the company, followed by the compilation of complex financial plan and definition of discount rate. What follows is the final valuation of the company which was accomplished through discounted cash flow method in the entity approach. At the end of the thesis the determined value through discounted cash flow model was compared to the accounting value of the company.

The thesis aims to determine the equity value of the company PEBAL s. r. o. as of January 1st 2016. It is not separated into theoretical and practical part, because it is considered as fake appraisal of an expert. That is the reason why the whole thesis is practical with occasional theoretical background explanations. In the first part there is basic information provided about the appraised company along with its characteristics. Then financial analysis is carried out which will provide an overall picture of financial health of the company along with determination of competitors. Followed by strategical analysis which deals with the market as whole and predicts its future development as well as development of sales of the valued company. The next part consists of analysing and predicting value drivers and the overall financial plan. Result of the last part is the valuation itself applying discounted cash flow (DCF) method using discounts rate calculated earlier in the chapter. The final chapter also contains market valuation using method of comparable companies along with Monte Carlo simulation, that provides probability distribution of the value of the company.