The master´s thesis focused on the issue of consolidated financial statemant of chosen enterprise and evalution of influence on spreading consolidated unit on its economic situation. The first part of a thesis consists of theoretic solutions for preparation of financial statements. There is introduced chosen concern and evaluated its economical situation in second part. By an application of theoretic findings are formed a consolidated rules and a new financial statement spread with a new subsidiary. Finally there is evaluated a consequence of spreading consolidated unit on its economical situation.

This master‘s thesis deals with the issue of consolidation of financial statements. At first, the goals and methods of processing are set. The next part is devoted to the theoretical background, which is followed by the analytical part. It provides basic information about the selected consolidation group and evaluation of the economic situation before its expansion. This is followed by the valuation of a business interest due to its acquisition in another company and the preparation of new consolidated financial statements. The conclusion of the thesis focuses on the evaluation of the impact of the change in the scope of the consolidation group on the economic situation of the selected group.

The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.

The thesis deals with the issue of consolidated financial statement in a selected concern and in its economic appreciation before and after the expansion of the consolidated group. The first part of the thesis includes theoretical knowledge for consolidated financial statement and company value which are applied in second part of the thesis in the estimation of company value and the creation of new consolidated financial statements related to the expansion of the consolidated group. The conclusion of the thesis is dedicted to the comparison of new and old consolidated financial statements.

The master's thesis deals with the issue of the consolidation of financial statements. The first part of thesis, there are explained important terms and methods, which are linked to consolidation. The theoretical information is used for work out a practical part, which includes making new consolidated financial statements in consortium HOLOUBEK. The new statements are related to change in consolidation group.

Nowadays, we can meet with the connection of businesses throughout the globalized world making the consolidation of an increasingly gains importance. The thesis focuses on a group of bakeries that shares are publicly traded on the capital market in EU. That is why they have to prepare the consolidated financial statements in accordance with IFRS at the end of the reporting period. The thesis is divided into two thematic parts. The first part is focused on explaining the process of consolidation. Readers will learn the definitions, how to prepare consolidated financial statements and its purpose. The second part, which I regard as crucial, is focused on explaining the problems of loss of control. Both parts are explained in the illustrative examples for better understanding.

This final thesis deals with the specific problems of the consolidation of the foreign subsidiary. Main topics are translation to the foreign currency, elimination of intragroup balances and deffered tax.

The aim of the thesis is to assess the state and development of indebtedness of territorial self-governing units in the Czech Republic with regard to the sustainability of public finances. The first part of this work is focused on the definition of basic terms related to this issue. The methodology contains the methods and procedures that will be used in the results section. In the result section was calculated the annual growth rate of debt of regions, the ratio of debt to average revenues or debt per capita The result section is divided into 3 parts. The first part deals with the development of debt of the regions of the Czech Republic, including contributory organizations established by them in the years 2003 - 2017. The debt of all regions of the Czech Republic is assessed together, which gives an overall view of the state and dynamics of the debt. The second part analyzes the debt of individual regions in the Czech Republic. The monitored period is 2010 - 2017. In the last part, debt consolidation occurs. Consolidated debt consists of the debt of individual regions of the Czech Republic and the debt of contributory organizations that establish the regions, as well as the debts of commercial corporations that the regions set up. Consolidated debt is assessed for 2013-2017.

Any disruption of homeostasis causes a stress response that serves to restore balance in the body. Stress hormone levels, such as glucocorticoids, strongly influence the consolidation of episodic memory dependent on the hippocampus. Sleep has beneficial effects on individual types of memory and is necessary for the proper course of consolidation of newly acquired information. Little is known, however, about neuronal processes of memory consolidation for a traumatic event. The topic of this work is to study the combination of these two factors and to determine the effect of elevated levels of corticosterone and sleep on the consolidation of traumatic memory in rats. The theoretical part of this work summarizes the knowledge about memory, sleep and stress. The practical part deals with the experimental procedure combining behavioral (fear conditioning), electrophysiological methods (EEG recording and determination of sleep stages) and pharmacological manipulation (intrahippocampal administration of corticosterone). In summary, we found the effect of high levels of corticosterone in the hippocampus on contextual memory consolidation and on the amount of slow wave sleep. These results can bring new features in the field of traumatic memory consolidation and associated post-traumatic stress disorder....

Práce zkoumá původ a obsah ekonomického a účetního jevu zvaného goodwill. V textu pak kombinuje teoretické úvahy s praktickými aspekty účtování podle konkrétních účetních úprav. Stručně jsou v ní popsány současné úpravy podle IAS/IFRS, US GAAP a úprava v ČR. Dále se práce zabývá věcným obsahem goodwillu, popisem jednotlivých konsolidačních konceptů, odpisováním a testováním na pokles hodnoty, vztahem prvotního a nakoupeného goodwillu a vykazováním nehmotných aktiv obecně. Zvláštní kapitola je věnována daňovým souvislostem. Představeno je konsorcium Enhanced Business Reporting, zabývající se unifikovaným vykazováním tzv. nefinančních informací. V závěru se práce zabývá aktuálně připravovanou novelizací IFRS 3 a s ní souvisejícím konceptem totálního goodwillu.