Syfte: Att undersöka samband mellan finansiellt trångmål och val av frivillig revision för små svenska aktiebolag. Metod: Studien använder en kvantitativ metod med en deduktiv ansats. I en tvärsnittsstudie har sekundärdata om svenska aktiebolag samlats in från databasen Retriever. Den oberoende variabeln trångmål har operationaliserats utifrån två olika definitioner. Dessa har testats separat mot den beroende variabeln revision genom binär logistisk regression. Resultat och slutsats: Analysen visar att det föreligger ett signifikant positivt samband mellan revision och trångmål utifrån den definition av trångmål som utgår från att ett företags rörelseresultat före räntor, skatt, avskrivningar och goodwillavskrivningar (EBITDA) understiger dess utgifter för räntekostnader. Det finns däremot ett negativt samband mellan revision och trångmål för den definition av trångmål som utgår från att ett företags aktiekapital är förbrukat till mer än hälften. Detta resultat är dock svårtolkat eftersom signifikansen varierar beroende på hur extremvärden hanteras. Det positiva, signifikanta samband som studien har funnit är överensstämmande med tidigare forskning som tyder på att företag i finansiellt trångmål är benägna att välja frivillig revision. Forskningsbidrag: Studien jämför hur flödesmått och kapitalmått påverkar sambandet mellan trångmål och frivillig revision genom att undersöka dessa mått i separata regressioner. Vidare undersöker studien data från ett stort antal små företag och vad vi vet är detta den första studie som undersöker sambandet mellan trångmål och frivillig revision utifrån ett svenskt perspektiv Vidare forskning: Det behövs mer forskning om hur kapitalmått påverkar samband mellan trångmål och frivillig revision. En detaljerad jämförelse med en finsk studie som funnit ett negativt samband mellan trångmål och revision skulle vara av intresse. Även en longitudinell undersökning för att undersöka möjliga kausala samband vore intressant. Ett annat möjligt forskningsområde är att undersöka om små företags val av frivillig revision påverkas av deras val att anlita en redovisningskonsult. / Aim: To investigate the relationship between financial distress and voluntary audit for small Swedish limited companies. Method: The study employs a quantitative method with a deductive approach. In a cross-sectional study, secondary data about Swedish limited companies has been collected from the database Retriever. The independent variable financial distress has been operationalized according to two different definitions. Separate binary logistic regressions have been conducted to test the two definitions of financial distress against the dependent variable audit. Results and Conclusions: The analysis shows that there is a significant relationship between audit and financial distress according to the definition of distress based on a company’s EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization). But there is a negative relationship between audit and financial distress according to the definition of distress based on a company’s forfeited share capital. However, this result is difficult to interpret because the statistical significance varies depending on how outliers are handled. The significant, positive relationship that the study has found confirms previous research saying that companies in financial distress are prone to choose voluntary audits. Contributions: The study compares how a flow measure and a capital measure influence the relationship between financial distress and voluntary audit by exploring these measures in separate regressions. Furthermore, it investigates data from a large number of small companies. To our knowledge, this is the first study investigating the relationship between financial distress and voluntary audit from a Swedish perspective. Suggestions for future research: More research about how capital measures influence the relationship between distress and voluntary audit is needed. A detailed comparison with a Finnish study that has found a negative relationship between distress and audit would be of interest. A longitudinal design in order to investigate possible causal relationships would also be interesting. How various levels of threats influence the choice of voluntary audits for companies in distress is also worth continued studies. Another possible field is to examine whether the choice of employing an external accountant affects the choice of voluntary audit for small companies.

The object of this Master´s Thesis is proposal of shopping centre´s marketing strategy. Theoretic part deals with the issue of a retail trade and marketing planning. Current state analysis are made in practical part, which is the main resource for shopping centre´s marketing strategy proposal and second floor remodeling.

Subject of this thesis is initial public offering and it’s main goal is describing of obtaining external funds for company’s funding. In the first part of the thesis is description of basic structure of financial markets, especially stock markets. The term IPO and it’s advantages and disadvantages are described. The last part is focused on individual steps of IPO realization. This thesis is focused on evaluation of chosen company’s entry on stock market. Especially macro-economic presumptions for IPO, readiness of chosen company and choice of suitable market are evaluated.

The aim of this diploma thesis is an analysis of selected joint-stock companies of the European automotive industry for the purpose of selecting the most advantageous investment opportunities. The theoretical part of the thesis summarizes the most common approaches and methods of fundamental analysis of shares. In the practical part, these findings applied to the analysis by BMW AG, Daimler AG, Fiat SpA, PSA SA, Renault SA and Volkswagen AG. The investment recommendation is proposed in the basis of the comparision of the results gathered by the analysis.

The aim of this master´s thesis is to do a fundamental analysis of shares of Komerční banka. A part of this master´s thesis is to work out global analysis, sectoral analysis and corporate analysis. Using the most commonly used methods will be determined intrinsic value of shares of Komerční banka. Based on the comparison of the intrinsic value to the market price will be proposed an investment recommendations.

This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.

This thesis deals with the fundamental analysis of the Pegas Nonwovens SA enterprise, on the basis of which it determines the intrinsic value of the shares. The thesis provides readers with theoretical information of the subject, and presents their practical use when analyzing a specific company. The fundamental analysis is divided into three parts: global, sectoral and financial analysis. In conclusion, the calculated intrinsic value of the shares is compared with their market price and investment recommendations are provided.

Diploma thesis deals with the determination of the intrinsic value of Philip Morris ČR a.s. shares using methods of fundamental stock analysis. The theoretical part is focused on clarifying the basic concepts and methods that relate to this issue and will be used in the processing of the following parts. The analytical part contains fundamental stock analysis compiled on macroeconomic, branch and corporate level. The proposal part focuses on the application of selected methods to quantify the intrinsic value of shares, including the subsequent recommendation for investors.

The aim of this diploma thesis is to perform a fundamental stock analysis of the joint - stock company ČEZ. The theoretical part consists of general definitions of individual methods and procedures of fundamental stock analysis, which makes a theoretical background for creating the experimental part. The experimental part consists of global, sectoral and firm analysis. The output of the fundamental stock analysis is establishing an intrinsic value of the stock and consequent investment recommendation.

The aim of this master thesis is to create a fundamental analysis of selected European automobile manufacturing companies, which are enlisted in the stock market and are publically traded. Goal of this fundamental analysis is to propose an ideal portfolio which should outperform the average car industry market. All information which are used during this work are publically accessible on the websites of every mentioned company. First part of this work is devoted to the description of methods, which are used through the whole article. Second part is describing selected companies and the reasons of the selection itself. Third part is devoted to the comparison of selected companies. Forth part is describing methods used for verification of the results, methods used for this verification are calculation of the inner value of security and bankruptcy models. The recommendation for the ideal portfolio for the European car industry is created in the last part of this thesis.