|
| |
|
| |
|
|
A comparison of enterprise conditions in the CR and RF
Lindovský, Aleš ; Svobodová, Ivana (advisor) ; Srpová, Jitka (referee)
For my thesis I have chosen a topical issue: A comparison of enterprise conditions in the CR and RF, because I have noticed growing cooperation between the Czech Republic and Russian Federation in recent years. The aim of this study is the evaluation and comparison of enterprise conditions for Czech businessmen who would like to enter the Russian market. In my thesis I analyze affecting the Czech businessmen expanding into Russia: Characteristics of the Russian market, trade and economic cooperation, forms of support for Czech businessmen, form of expansion into foreign markets and comparison of legal forms of business. The crucial section of my study is a research among Czech businessman who operate in the Czech and Russian market at the same time, therefore they can objectively compare the conditions in both markets. I came to the conclusion that entering into the Russian market is a lengthy and difficult process. However, after overcoming the initial barriers, a huge market with great potential and many possibilities for further progress is opened for the Czech businessmen.
|
|
|
Business Plan
Vališ, Andrej ; Dvořáček, Jiří (advisor) ; Luzanová, Marianna (referee)
This thesis focuses on the preparation of a complete business plan for a start-up company in the area of distribution of organic apple juices and syrups. It is based on previous experience in the distribution of these products in Brno which is used when entering the Prague market.
|
|
|
Entrepreneur´s decision making: accounting or tax records
Sochorová, Martina ; Roubíčková, Jaroslava (advisor)
The Bachelor thesis describes all possibilities of a depiction of a business activity of an entrepreneur, which is allowed by the Czech legal legislation. If a sole proprietor chose options at the beginning of his (her) entrepreneurship and he (she) would recognize in the process of the entrepreneurship that option does not suit to him (her), the Bachelor thesis depicts, which way enables to pass to a tax records from an accounting and vice versa. A synthesis of the information and examples facilitates determining which kind of evidence is appropriate for a small and a middle enterprise.
|
|
|
The balance between an entrepreneurship and a personal life
Durchánek, Stanislav ; Lukeš, Martin (advisor) ; Surynek, Alois (referee)
This Master's Thesis deals with the balance between an entrepreneurship and a personal life. Its main goal is to identify which factors have or don't have an impact on the balance between an entrepreneurship and a personal life. As a part of the theoretical section I defined components of balanced life, the consequences of imbalances and recommendations how to get a life into a balance. Additionally, there are described important parts of entrepreneurship. For my methodological section I established the list of standards how to choose a suitable entrepreneurs for my research as well as research methods (incl. personal interviews with every single entrepreneur) and data evaluation system. This methodological section justifies and determines the way in which the balance is measured. In my practical section I examined a sample of 40 entrepreneurs (majored in restaurant business). During the research I tried to find a statistical significance among groups of entrepreneurs. The research results leads to the conclusion that the balance between an entrepreneurship and a personal life depends on qualitative rather than on quantitative features.
|
|
|
Identifying the forms and factors of entrepreneurial exit
Habrmanová, Blanka ; Srpová, Jitka (advisor) ; Jarošová, Eva (referee) ; Grácz, Viliam (referee)
Czech economic depends on small and medium enterprises that represent 99.84 % of all active Czech enterprises. Every single region in the Czech Republic is strongly interconnected with SMEs. Every entrepreneurial subject similarly to every person has its parent the founder that set up, managed and developed the business. Despite the enormous progress the humans have made one thing we cannot change and that is the simple time going by and with it related growing old and mortality of humans. There always comes the time in the life of every business founder to leave their business. Further existence of the business unit depends on what exit path the entrepreneur-founder chooses and how he handles this process. Its further existence is the key for the stability of economics and influences the inhabitants' welfare in the region, the business unit comes from. The enterprise can lose or earn much when the founder leaves. The leadership change is a huge intervention in functioning enterprise, and becomes a milestone in its next existence. The European Commission's Directorate General Enterprise and Industry stated that "Approximately one third of European enterprises will need to be transferred to the next generation in the coming 10 years. This means that an average of 610 000 small and medium-sized enterprises will be changing hands each year, potentially affecting 2.4 million jobs." Considering this I carried out the first research among the Czech entrepreneurs about their exit from their businesses so far. Based on this research I can state that the question of entrepreneurial exit is topical for interviewees. More than a half of respondents applied themselves to this question more or less, however only 30 % of them are prepared for the entrepreneur's exit and have a prepared plan. Next 30 % of respondents' firms are endangered by sudden incident because they have no plan for the case of the entrepreneur's exit. One half of interviewees that have already thought about heir exit would like to leave their business in a 5-year-horrizons. Whether the entrepreneur addresses his entrepreneurial exit or not depends mainly on his age, time spent by building the business and the number of employees. The entrepreneurs are attached to their businesses and they retire only reluctantly. The least of interviewees (only 2 % of entrepreneurs) would choose the complete transfer to another family member, i. e. not only passing the manager's post but also the whole ownership share. On the contrary most of the respondents would like to keep at least some ownership share and pass only the control over the firm. Some of the exit path factors are the entrepreneur's age, motivation to set up the business, current situation and expected future progress of the firm, and engagement of other family members within the business. All interviewees that had clear plan of their entrepreneurial exit and would choose passing the business to other family member were pushed into starting the business. When the respondents perceived the current business situation as positive they preferred such exit path that their business would survive. At the same time they would not choose business liquidation when they expected positive further development of the firm. Out of 14 respondents that would like to pass the control to their family member, 65 % stated that other family members were engaged in the business. The higher the age of the entrepreneur the higher the probability that the leaving entrepreneur will pass their business to their family member in some way.
|
|
|
Impact of the Agricultural Enterprise Size on the Amount of the Operation Results
CARDA, Martin
This study examines impact of company size on the level of economical outcome. The study focused on particular 10 subjects which were analyzed in detail to obtain more detailed information about the economy of these enterprises. The major company size assessment criterion was the turnover range examined in comparison to the final trading outcomes. The acquired data were sequentially merged into a graph and further compared with the graphs of the other year-periods under study (2008, 2009, and 2010). Time-line has been set to avoid extreme fluctuations due to one-year-scale irregularities. As the result of the project, a trend-line was inserted into the three graphs, involving the data of the tracked companies, in order were to analyze whether company size affects the economic results and to what extent. A minor interaction occurred; therefore we can declare the size of the agricultural company to have only a low influence on economical outcome, caused by tendencies of the companies to economize on tax-payments as little as possible.
|
|
|
Compare final accounts by enterprise and non-profit subject
KOŠŤÁL, Lukáš
The topic of this bachelor thesis is a comparison of financial statements in the business and non-for-profit sectors. The financial statements are drawn in the regimes of two accounting systems, which are based on the same act but the content and subject matter of the bookkeeping are regulated by individual implementing regulations. The thesis should read by those who want to expand their knowledge of bookkeeping in the regime used by nongovernmental non-for-profit organizations. For this very reason the chosen concept of the thesis used the comparison, while the author anticipates that the reader has got some basic knowledge of bookkeeping for entrepreneurs. The thesis does have the ambition to explain and to describe the accounting systems as a whole but it seeks to provide a well-structured and factual overview of differences between the accounting systems used by entities which are fundamentally different in terms of their establishing, substance and purpose.
|
|
|
The Theory of Competition: Austrian and Neoclassical approach
Chmelík, Pavel ; Holman, Robert (advisor) ; Šťastný, Daniel (referee)
The paper compares Austrian and Neoclassical approach to the theory of competition. It finds an answer to the question, which of the two compared theories is more realistic. The comparison is based mainly on the approach to the role of competition in the formation of diverse market structures, on the view of the role of entrepreneur on the market and the role of market in the dispersion of information in the economy. The positions of the two schools to the above mentioned problems are very different and form the core of controversy between the two theories.
|
guest ::
