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To what extent are financial statements applicable for settlement among the owners?
Radová, Karolína ; Skálová, Jana (advisor)
This thesis is focused on settlement with shareholders leaving a limited liability company. The process of dealing with leaving shareholder is based on determination of so-called settlement amount, which expresses the reward belonging to the shareholder for his business share. Settlement amount is defined by czech law and there are also several precedents issued by courts, which help to specify interpretation of the law. The aim is to define how a company should settle with a shareholder in order to do it fairly and honestly.
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Creation of the Enterprise Architecture model according to the TOGAF framework
Čapek, Jan ; Doucek, Petr (advisor) ; Zeman, Petr (referee)
The present diploma thesis aims at introducing the Enterprise Architecture and creating an abstract model of a company. The primary focus is on application and process layers as defined in the architecture framework TOGAF. The thesis is divided into theoretical and practical part. The theoretical chapter starts with a business model analysis which means to describe mission vision and companys values as a part of the strategy framework. Furthermore the business processes are described in the latter part of this section. This chapter attempts to explain how to map a business process and to categorize it by nature and maturity level. Penultimate chapter introduces the Enterprise Architecture in general. This section includes arguments as to why the companies should be concerned with the Enterprise Architecture advantages of the Enterprise Architecture implementation into the companys documentation relationship of companys core business and IT and examples of the Enterprise Architecture frameworks. The last chapter deals with the TOGAF framework where Architecture Development Method is described. This means how Enterprise Architecture model is created and how to implement changes into the layers according to the TOGAF framework. Simultaneously the last section of this chapter describes the reference models which provide graphical overview of all abstractions layers. The practical part of the thesis elaborates on the theoretical part using the Architecture Development Method process in order to create the Enterprise Architecture model according to TOGAF framework. Same as the theoretical part it only focuses on the application and process layer. Firstly the business model is decomposed into vision mission and companys values to the companys strategy and business goals in order to grasp further understanding of business processes detailed description. Subsequently the abovementioned aspects are recomposed to create process map which provides the management overview. The application layer undergoes the same process; nonetheless the process map is replaced by information system description and reference model creation. Once the models are created the thesis compares them with the business and strategic goals. The benefit brought by this thesis is critical evaluation of current status to propose changes to achieve target architacture according business and strategic goals established by management.
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Evaluation of success of restructuring a company
DUDOVÁ, Radka
The topic of this thesis is evaluation of the success restructuring company. The main idea of this Diploma Thesis is to determine whether the merger and sales of the company was beneficial for company, owners, and employees or not. This idea of Thesis examined evaluating method by means of economic value added. As an additional method there are bankruptcy models, financials analysis and analysis of the company's turnover.
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Aplication of multicriteria decision in rating of services
KUPEČEK, Jan
The aim of dissertation is to analyse provided services in chosen area and evaluate them by quantitative methods. At the beginning of thesis there are delimited theoretical terms connected with this area. For practital part was chosen few companies for comparison by chosen multicriteria method, which was evaluated and was chosen best company by results of method. At the end of thesis are introduced suggestions for services improvement of companies.
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Social Pathological Phenomena in Society - Public Attitudes to Juvenile Crime
Pondělíčková, Klára ; Lačev, Alek (advisor)
Tato práce je zaměřena na problematiku chování, které může vést až ke kriminalitě dětí a mladistvých. Na specifické příčiny vzniku tohoto problému, které jsou ovlivňovány působením společnosti, výchovou v rodině a osobností každého jedince. Vnímání veřejností tohoto problému a jaké jsou shledány možnosti prevence, jak na problematiku nahlížejí učitelé a rodiče. Tyto aspekty jsou obsahem teoretické části bakalářské práce. Obsahem empirické části jsou rozhovory s uchazeči a zjišťování postoje společnosti ke kriminalitě. Přiblížení jednoho konkrétního případu brutální kriminality, spáchaný mládeží v ČR. Kde jsou společností viděny rizika a jaké jsou možnosti prevence.
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Financial analysis of chosen company
Nguyen, Viet Tiep ; Homolka, Jaroslav (advisor) ; Kotyza, Pavel (referee)
This bachelor paper is focused on the subject of financial analysis. The paper is divided into two parts, where the first part of the paper is theoretical and the second part is practical. The theoretical part explains financial analysis, its usage in business field and its absolute, ratiometric and summary indexes. The practical part of the paper is dedicated to financial analysis of a company called Partners Financial Services a. s. The data used for this analysis is from year 2011 to year 2014. Four other companies operating in field of financial consulting were analyzed for the purpose of comparison. These companies are registered by the association of financial advisers as the biggest players on the market in the Czech Republic. The financial analysis is based on financial statements of the companies in question. The end of the paper provides an evaluation of the analyzed company, where the author states, that the company is stable, profitable with low probability of bankruptcy and that the company is creditworthy.
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Labour costs and perks in an organization
Hájková, Veronika ; Šišková, Jitka (advisor) ; Pavla, Pavla (referee)
The dissertation Labour costs and perks in an organization occupies with analysis of wages and labour costs, which nowadays forms an inseparable part of policy in each organization.The dissertation is divided into 2 main parts.The theoretical part is focused mainly on the theory of wages and labour costs. Then it defines employee benefits, their kinds , classification (or structure) and trends, the large part is devoted to the sytem of providing constituent employee benefits and follow up tax-deductibility of interest on the side of employees and employers.
The practical part is concerned with analysis of the present-day system of remuneration and providing benefits in a selected company. The great attention was paid to height of costs, which a selected company must spend on the provided benefits. The overall level
of satisfaction/unsatisfaction with provided benefits was investigated by means of questionnaire survey among employees in a selected company. The structure of up to now provided benefits was evaluated on the basis of information collected during the survey and created a dissertation conclusion. At the same time there was a proposal for integration of new kinds of benefits into the overall remuneration system.
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Financial analysis of selected enterprises
Nohejlová, Petra ; Homolka, Jaroslav (advisor) ; Ladislav, Ladislav (referee)
This thesis evaluates financial situation of the two selected enterprises, namely Transcafe Ltd. and KBJ VELKOOBCHODY Ltd. Both companies operate in wholesale and retail trade with food and have their headquarters in the Central Bohemian region. Financial analysis is provided for the period 2010 - 2014. The horizontal and vertical analyses assess the development of individual items of financial statements in time. Financial health of both organizations is evaluated based on development of these selected items, ratios, differential indicators, ekonomical value added, bankruptcy model and financial standing model. The results of the analyses are summarized and recommendations are proposed for improving the financial situation of the companies.
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