|
|
Consolidation of financial statements according to Czech legislation and IFRS/IAS
KYJOVSKÝ, Jindřich
The goal of this dissertation was to specify duties for company, methods of consolidation, describe conditions and to insight into consolidated financial statement according to czech law and to IFRS. First thing that was needed was to collect necessary documents. At accounting unit was performed straight consolidation in accordance to full method. There were no partial statements assembled. Only one consolidated statement for whole consolidation unit was created. Chosen consolidation unit was composed of main company and three subsidiarit. Main company owns 100% of two subsidiaries and one of subsidiaries was 100% owner of the last subsidiary. There was caused a significant lowering of assets and liabilites by consolidation of financial statement in chosen accounting unit.
|
|
|
The cloud computing and virtualization technologies in the enterprise practice
MAURIC, Jakub
This work reports on virtualization and cloud computing technologies. It evaluates their strengths and weaknesses as well as describes the examples of its deployment. The document serves as a concise and comprehensive guide, describing the necessary theory along with the practical use. It is all demonstrated on a real project. The practical part refers to the data environment of the Fire Rescue Service of South Bohemia Region and represents the usage of studied technologies. The analysis also includes project´s financial and technical aspects.
|
|
| |
|
|
The Spanish Financial System
Zdeněk, Jiří ; Blahová, Naděžda (advisor) ; Brada, Jaroslav (referee)
In the first chapter of my thesis titled "The Spanish Financial System", I introduce a concept of a financial system in general and a historical development of the Spanish financial system including legislation from the beginning of the 20th century till today. The second part describes a current structure of the Spanish financial system and component entities operating within its framework structured from a point of supervising institutions. The last and crucial chapter is focused on reforms of the Spanish banking sector which have got no parallel in a modern history of the country. Restructuring and consolidation of the banking sector have been primarily carried out by mergers of traditional savings banks which became vulnerable during a period of an international liquidity crisis and an excessive exposure to the construction industry and real estate developments. I explain reasons for reforms, their starting points, progresses and difficulties during the restructuring processes. In conclusion I assess their results and impacts not only on credit institutions but the whole society as well.
|
|
|
Stock exchange mergers, alliances and new financial markets
Znojová, Anna ; Žilák, Pavel (advisor) ; Vorek, Marian (referee)
In my final thesis, I focus on the various forms of Stock Exchange's cooperation and try to outline the impact of deregulation and globalization to Stock Exchange Markets organization. I mentioned the theoretical background, which were used as a basis for analyzing the topic of consolidation of stock exchanges. In the introduction I explain some basic terms, such as mergers, union or federation, and clarify the difference between cooperation and consolidation. Then I focused on the first transatlantic alliance and one of the most important entities in the Stock Exchange markets - NYSE Euronext. I evaluated the alliance of the three selected indicators, the market capitalization, trading volume and market velocity. The analyze carried out in my thesis shows that the regulatory authorities allowed in the past the establishment of Stock Exchanges alliances, which are currently the largest and most important players on the Stock Exchanges markets, and it is really difficult for regional markets to compete them. This problem is, in particular, outlined in the case of Deutsche Börse, which sought to be connected with the transatlantic alliance NYSE Euronext., but this merger was rejected by the European Commission, just for fear of disruption of market competition. As the evidence that the Stock Exchange markets are constantly busy and that all exchanges are trying to reach the best position and thus are seeking for the best possible partner for future cooperation, I introduced two recently published plans for connections, which was merger between Deutsche Börse and the Russian stock exchange MICEX and merger of Intercontinental Exchange and NYSE Euronext. At last but not least I focused on the analysis of the Asian continent from the perspective of realized and unrealized mergers where Stock Exchange markets are not oversaturated and still have a huge potential for further development.
|
|
|
Transformation of Czech accounting to IFRS for consolidation needs
Hložek, Vojtěch ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This thesis deals with the conversion of financial statements and accounting data from the national adjustments to IFRS. Includes ways and means by which the transfer can be achieved, but also their limitations and problems that are associated with the conversion. In the theoretical part the selected blocks converted tries to analyze national approaches with a view looking in the IFRS conversion and outline possible if the sector is needed. The theoretical part is then applied to data from real companies and calculations are made each conversion.
|
|
|
Market analysis of CPM tools for financial consolidation
Synek, Pavel ; Novotný, Ota (advisor) ; Maryška, Miloš (referee)
This thesis is devoted to market with Corporate performance management (CPM) tools. Due to the fact that the area of CPM tools is extensive, the thesis is focused mainly on financial consolidation. One of the goals of this thesis is to describe process of financial consolidation. There are used various consolidation tools today. Therefore, another goal of this thesis is to describe categories of tools and their basic characteristics.. The goals mentioned above are achieved by examining the available recourses and their subsequent connection to the desired whole which describes the consolidation process and categories of tools. The first part addresses the financial consolidation process, followed by commented research of sources, after which there is the part devoted to possible requirements for consolidation tools. The source of requirements is quoted literature and the own experience from the real project. The second part of this thesis is devoted to practical example in which the criteria for evaluation of consolidation tools are defined. There are evaluated two tools -- tool based on MS Excel and CPM tool Oracle Hyperion. The defined criteria are used to describe the difference between tools and to make overall evaluation. The output of this thesis is set of criteria under which are possible to evaluate tools. Another output of the thesis is performed analysis on selected tools. The main contribution of this thesis is created criteria and the process of creation of weights, followed by demonstration of the use of practical example. The criteria are based on the consolidation process and requirements described in theoretical part of the thesis.
|
|
|
Concentration and Consolidation in the American Film Industry
Macko, Ondřej ; Hanzlík, Jan (advisor) ; Riedlbauch, Václav (referee)
This bachelor thesis deals with issue of concentration and consolidation of the film industry. The thesis summaries knowledge from economy, media industry and history of film studios. In theoretical part, there are described the basic concepts of acquisition, merges, cartel agreements, vertical and horizontal integration. It explains historical context, compares the different approaches and differences in terminology and introduces the issue. The practical part discusses progress and results of research, which is focused on the different preferences of Czech and American audience.
|
|
| |
|
| |
guest ::
