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Vykazování leasingových smluv za využití konceptu převodu práva užívání
Hanušková (roz. Zajícová), Daniela
Diploma thesis researches the impacts of methodical processes of showing of leasing contracts of a lessee, which are in programme of convergence discussed by International Accounting Standards Board and the Financial Accounting Standards Board in the USA. Theoretical part of this thesis describes some leasing problems, current and a suggested method of showing leasing of a lessee. Practical part of this thesis focuses on an application of these suggested methodical procedures within some particular leasing contracts. One part of this thesis also contains a view, whether these suggested methodical procedures are suitable for small and medium companies.
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Formation, incorporation and invalidity of a business company
Jechová, Eva ; Horáček, Tomáš (advisor) ; Eichlerová, Kateřina (referee)
The main purpose of my thesis is to analyse and clarify the process of foundation, incorporation and invalidity of the business company. A business company may be defined as a private association of persons established under an agreement, whose purpose is to undertake business. Members contribute their own money to the business and divide among themselves the profits attained. Regulation of all types of business company is contained in Part II of the Commercial Code. Our Commercial Code provides six types of the business company: Unlimited liability company, limited partnership company, limited liability company, joint-stock company, European public limited company and finally European economic interest grouping. It is necessary to be careful with the translation of the concrete types of the company, because this is only approximate translation of the terms, because of the distinct legal institutions in each legal system. The thesis is composed of seven chapters, each of them dealing with different aspects of the above mentioned process of foundation, incorporation and invalidity of the business company. Chapter One is introductory and defines basic terminology used in the thesis. The chapter is subdivided into three subchapters. The subchapter one deals with the concept of the legal person in general. The...
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Assessing the Financial Indicators of a Company Using Time Series
Placzková, Monika ; Nosek, Aleš (referee) ; Doubravský, Karel (advisor)
The bachelor's thesis deals with the present financial situation of the KOVONA SYSTEM, a.s. Performance of company will be assessed on the basis of the financial indicators using time series analysis. Preliminary development of the company necessary for defining strategies and plans in the future will then be predicted with the help of specific financial indicators which will be processed in time series analysis.
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Management Company and the Supervisory Board in czech "corporation" and comparison of a corporation under U.S. law
Brožová, Eliška ; Kříž, Radim (advisor)
Diploma thesis in its first part characterizes the executive authority of a joint stock company - the directors and the supervisory body - the Supervisory Board. It focuses on the creation and termination functions of members of those bodies, scope and responsibilities of the institutions and the rights of members of the institutions. The second part focuses on the work of a corporation under U.S. law, a single body - the Governing Council, namely the creation and termination functions, powers, internal relations within the institution, etc. At the end of the thesis two systems are compared, given the common and different features, lists advantages and disadvantages of the systems.
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Mezinárodní Strategie firmy BAKU GLASS
Ahmadova, Elmira ; Halík, Jaroslav (advisor) ; Štěrbová, Ludmila (referee)
This thesis provides the analysis of the glass production company BAKU GLASS LLC located in the Republic of Azerbaijan, and proposes a possible expansion strategy that will enhance its international presence abroad. More specifically, it has been demonstrated in the thesis that Georgian glass market has a certain potential taking into account its fast growing economic growth and other areas of the economy. For this purpose, a thorough analysis of the most important sectors that include environmental study of the glass industry in Georgia was carried out. As a result the joint venture with the local firm has been chosen as the most suitable mode of entry to this market. I consider my work to be very helpful in understanding all the necessary areas and fields in the glass industry as such. Moreover, I created and described international expansion proposal for Baku Glass based on the study of various literature related to the topic. To my mind the value added of my work is comprised from detailed analysis, knowledge and foremost the chance to see the company from inside, which is always the most important and valuable element.
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Analysis of a Selected Company Using Time Series
Poláček, Lukáš ; Novotná, Veronika (referee) ; Doubravský, Karel (advisor)
The thesis is an analysis of economic indicators one joint stock company Jihomoravská plynárenská using statistical methods. The goal is an evaluation of economic indicators, to make the conclusions and suggestions for improvement. The suggest part of thesis deals with the pricing issues and looking for new opportunities. The thesis contains theoretical background needed for full understanding of the analytical part, analysis and recommendations, which after putting themselves into practice contribute to the improvement of present condition as well.
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Analysis of the employee Benefits in Specific Organization
Procházková, Petra ; Němec, Otakar (advisor) ; Šolc, Lubomír (referee)
The main subject of my Bachelor's Thesis called "Analysis of employee Benefits in Specific Organization" is to analyze system of employee benefits used in company RWE Transgas, a. s. in 2010. Theoretical part will specify basic terms in general, which are important to cope with this issue. There will be especially importance, division, risks and trends in benefits. In practical part the analysis of employee benefits in specific joint-stock company is made. Part of this analysis is survey done by questionnaire to verify preferences of employee benefits between selected employees. Results of research will be compared with current trend in provision benefits and nationwide research done by company Robert Half International. By results provided some new employee benefits will be suggested to organization to motivate employees and to give tax advantages to organization.
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Evalution of Corporation´s Economic and financial situation.
Suchomelová Vašíčková, Iveta ; Hlaváčková,, Renata (referee) ; Kocmanová, Alena (advisor)
This diploma paper treats methods of financial analysis and thein use for evaluation of the economic and financial situation of a company. I tis dividend in free parts – a theoretical one, an analytical one and a practical one. In the theoretical part of this diploma paper there are selected terminology explained and certain methods of financ ial analysis described. The kex attention is paid to elementary methods, primarily to the analysis of the status indices, ratio indices and the analysis of the system of indices. In the secon part of the paper these methods are used for processing of the financial analysis of the Spalovna a komunální odpady Corporation, in Brno. The reset of the analysis will be an evaluation of the society development during the years of 2003 – 2008, as well as an evaluation of the economic situation and status of the company at the end of the evaluation period and also an outline of a possible future development of this corporation. In the third part there will be a proposal of a solution for expansion of the corporatin presented on the basis of the results of the analysis and an evaluation of the corporation economic performance.
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ASSESMENT OF THE ROLE OF BUSINESS CULTURE IN AN ORGANIZATIONAL ARCHITECTURE AND MANAGEMENT OF AN ENTERPRISE
HRONÍKOVÁ, Šárka
The aim of this diploma work was to analyse business culture of a chosen company and to propose possible innovations and changes. The first part of this thesis contains theoretical knowledge from the sphere of business culture and related areas. The second {--} practical - part deals with the description and analysis of business culture of a particular organization. The subject of the research was Výstaviště České Budějovice, joint {--} stock company. The main sources of information for the analysis of business culture of this firm were questionnaires, interviews with the representative of company{\crq}s management team and intradepartmental documents. At the end of this thesis there are proposed measures which could contribute to the empowerment of business culture of the analysed company.
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Merger vs. fusion of company
Kravar, Jan ; Martiník, Karel (advisor)
The purpose of my bachelor thesis is to describe the subject of mergers from both legal and accounting point of view. The thesis is structured into ten parts which are further divided. Firstly, the basic characteristics of mergers are described, followed by their segmental classification and the main causes of their existence. The largest part of the thesis deals with mergers according to the Czech precept of law. Moreover, mergers are analyzed from the accounting point of view involving the perspective of both Czech accounting regulations and International accounting standards. Practical part of the thesis contains an example of the merger of two joint stock companies.
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