| |
| |
|
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.
|
|
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.
|
|
Assessing the Synergistic Effects of the Selected Consolidated Entity
Plačková, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.
|
|
Evaluation and Proposal of Company Expansion to the Foreign Markets
Musilová, Lucie ; Krejza, Zdeněk (referee) ; Šimberová, Iveta (advisor)
The aim of the thesis “Assessment and proposal of company’s expansion to foreign markets” is an evaluation of company’s decision to enter foreign markets. Evaluates company’s entry to the Slovak market via establishing a subsidiary company, assesses situation and proposes further follow-on courses of action for foreign expansion. The thesis strives to describe history and current status of controlling company as well as newly established subsidiary company.
|
|
Extension of the Consolidated Group for the Selected Group
Štěpánová, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.
|
| |
|
Compilation of Consolidated Financial Statements for The Selected Concern
Pekárková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
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.
|
|
Utilization of Tax Losses in CJEU Case Law
Hálová, Lenka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with the admissibility of the tax loss in the context of the basic freedoms of the EU between the parent, subsidiary and grandchild companies. In the theoretical part, the basic terms are defined, which are necessary for the solved problem. In the analytical part, freedom of establishment is defined in more detail and selected judgments of the Court of Justice of the European Union are analyzed here. The proposal part contains a proposal for a methodical procedure for assessing the admissibility of losses for the parent company that were incurred by its subsidiaries or second-tier subsidiary companies.
|