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Importance of foreign languages for accepting to work position
Křenek, Lukáš ; Konečná,, Zdeňka (referee) ; Pokorný, Jiří (advisor)
This work shows us a fact, how knowledge of foreign languages is important for entrance to enterprise, witch we’re trying to reach with studying high school. Bachelor’s thesis describes memory, learning, forgetting and also methods, witch confirm prime thesis. One of these methods is submission of questionnaires to enterprises to find out requirements of employers and another are language tests. Tests will be written by students of first and third grades and tell language level. The last object of bachelor’s thesis is finding possibilities of keeping foreign language literacy.
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Consolidated Financial Statements
Lungová, Monika ; Holeček, Libor (referee) ; Fedorová, Anna (advisor)
This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.
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Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company
Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Nováčková, Veronika ; Ing, Kubovic Pavel, (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergy effects in a consolidated entity. The text includes a assessment of economic situation of the consolidated unit and analyzes a draft set of economic indicators suitable for assessing of synergy effect. Synergy effect is monitored in several selected areas through a comparison between the consolidated unit and the mother company. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved after the acquisition.
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Impact of a Change in The Consolidation Method on The Group's Economic Situation
Borůvková, Petra ; Blanka, Langrová (referee) ; Rajchlová, Jaroslava (advisor)
The topic of this master thesis is focused on preparation of new consolidated financial statements of chosen company after the sale of ownership interest of the subsidiary and the subsequent evaluation of the economics before and after the change. The thesis is divided into three parts. The first part deals with theoretical grounds, the second part contains the introduction of the concern and evaluates the current economic situation and the last part is devoted to the preparation of new consolidated financial statements and economic evaluation.
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