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Consequences of opposition agreement
Eibl, Lukáš ; Novák, Miroslav (advisor) ; Švec, Radek (referee)
This bachelor's thesis examines the implications and impacts of the opposition agreement between the political parties the ČSSD and the ODS. The introduction is the definition of the way for the conclusion of the contract and the circumstances of its creation. Subsequently the work deals with the analysis and definition of the main causes leaded up to the opposition agreement. On the basis of these causes are identified major themes and objectives of both opposition parties including the definition of what exactly these two sides promised by this unusual and surprising cooperation. The next chapter is concerned with the main theme of this work which is an analysis of the effects and impacts of the opposition agreement. The consequences associated with the Czech political system are analysed at first. The greatest emphasis is placed on the consequences of the new electoral law and its comparison with the original electoral law. The next is the analyse of the transformation and development of the Czech party system during the term of the opposition agreement. I've used Sartori's typology of party systems for this analysis. In addition there are mentioned and discussed also other consequences that are linked to the opposition agreement and that in some way related to political and public affairs....
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Consequences of opposition agreement
Eibl, Lukáš ; Novák, Miroslav (advisor) ; Švec, Radek (referee)
This bachelor's thesis examines the implications and impacts of the opposition agreement between the political parties the ČSSD and the ODS. The introduction is the definition of the way for the conclusion of the contract and the circumstances of its creation. Subsequently the work deals with the analysis and definition of the main causes leaded up to the opposition agreement. On the basis of these causes are identified major themes and objectives of both opposition parties including the definition of what exactly these two sides promised by this unusual and surprising cooperation. The next chapter is concerned with the main theme of this work which is an analysis of the effects and impacts of the opposition agreement. The consequences associated with the Czech political system are analysed at first. The greatest emphasis is placed on the consequences of the new electoral law and its comparison with the original electoral law. The next is the analyse of the transformation and development of the Czech party system during the term of the opposition agreement. I've used Sartori's typology of party systems for this analysis. In addition there are mentioned and discussed also other consequences that are linked to the opposition agreement and that in some way related to political and public affairs....
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Determination of the consolidated group - comparison of Czech accounting legislation and IFRS
Eibl, Lukáš ; Zelenka, Vladimír (advisor) ; Vašek, Libor (referee)
This diploma thesis compares the area of determination of the consolidated group according to International Financial Reporting Standards (IFRS) and Czech accounting legislation. At first, there are explained the most important definitions, which are linked to consolidation. The second part of thesis deals with previous antecedent legislation of determination of the consolidated group - IAS 27 and SIC-12. Then, there is analysed in detail determination of the consolidated group according to newly issued standards IFRS 10. The fourth part compares both international accounting legislations and it points out to main differences between them. After that, this thesis focuses on determination of the consolidated group according to Czech accounting legislation. This part also presents and analyses the biggest deficiencies and weak spots of Czech legislation in this area. Last part deals with the main objective of this thesis - the thorough and detailed comparison of both accounting legislations in the area of determination of the consolidated group. The thesis is also supplemented by illustrative examples, figures and schemes that are instrumental to better understanding.
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Financial analysis of STRABAG, a.s.
Eibl, Lukáš ; Marek, Petr (advisor) ; Daněk, Stefan Svatopluk (referee)
The aim of this bachelor essay is to evaluate financial health of Strabag a.s. company by using financial analysis methods. First part is dedicated to financial analysis methodology, describing formulas that are being used in the following parts and explaining the significance of final results. Next part is focused on presenting Strabag a.s. company and applying the methods of financial analysis. The results are compared to averages of relevant segment of industry. The analysis is accompanied by tables and graphs in order to help improve orientation and understanding of the problem. The third part deals with comparation of the company with its most important competitors in the given field of building industry. Final part states complex evaluation of the results and general company assessment.
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