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Accounting contexts of division by cleaving and amalgamation
Sládková, Simona ; Skálová, Jana (advisor)
The bachelor thesis on Accounting contexts of division by cleaving and amalgamation at the beginning of the first chapter acquaints readers with the existing types of business transformations and their basic characteristics. Furthermore it extends readers awareness of the division by cleaving and amalgamation and elucidates them the concepts related to this issue. The second chapter focuses on the accounting contexts to the valuation of assets of the dissolved company. Mainly describes it´s reasons, methods and impacts. The third chapter describes preparing of an opening balance sheet. For that it is necessary to write a comment, the content of which the third chapter also deals. The practical part of this thesis presents two concrete companies and analyzes the division by cleaving and amalgamation effected between them.
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Mergers as seen by tax law
Korcová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.
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Descriptive analysis of selected property transactions with companies ( commercial plant )
Hájková, Kristýna ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
Thesis on:" Descriptive analysis of selected property transactions with companies ( commercial plant)" is dedicated to understanding the challenges of ownership transakcions and their types . Subsequently, the work deals with thoroughly selected ownership transaction - merger acquisition . In this chapter, the thesis provides detailed information on the merger acquisition and its progress. In the practical part of the thesis analysis of three selected merger acquisition was made, where the analysis focuses mainly on changes in ownership structures and differences from revaluation , if this event occurred. The final chapter then compares the transactions again, especially in terms of ownership structure and difference from revaluation.
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Land grabbing and land prices since 1989
MELMEROVÁ, Anna
The bachelor's thesis is focused on mapping the decrease of agricultural and especially arable land in the Czech Republic since 1989, examining the changeover of agricultural land to built-up areas, mapping the development of charges for land grabbing, evaluation of legislative conditions for the land grabbing and evaluation of opportunities to affect the land grabbing by the administration. Two hypotheses have been formulated: 1. Construction is carried out mainly at the expense of arable land - data analysis of the conversion of arable land confirmed this hypothesis. 2. Increased charges for the land grabbing in 2011 have had an effect on soil loss - comparison charges for the land grabbing with the loss of agricultural land did not confirm this hypothesis.
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Řešení Prodej v současné obchodní praxe
Moskalenko, Taras ; Lhotáková, Markéta (advisor) ; Cook, Gina (referee)
This master thesis focuses on the issue of practical implementation of Solution Selling philosophy in general and of its principles in particular. It also covers topics of the sales function in a company, sales workforce and related problems with hiring and differentiating between sales positions, theoretical background of Solution Selling and discussion about its topicality and ability to address needs of modern economic environment. Empirical part is based on three case studies of such companies as VMware, Cisco and DuPont and example of business model of IBM Corporation, which successfully uses Solution Selling as a core for its operational activities. Results of findings are provided in the end of practical part and in general conclusions.
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