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Consolidated Financial Statements
Věžníková, Lucie ; Palásek, Marek (referee) ; Fedorová, Anna (advisor)
This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..
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Consolidated Financial Statements
Bohuslavová, Petra ; Bartušek, Antonín (referee) ; Rajchlová, Jaroslava (advisor)
This master’s thesis deals with a comparison of applied methods of consolidation in connection with evaluation of impact of their difference on a financial situation of capitally connected enterprises through a financial analysis. Theoretical background describes fundamental characteristics of a consolidated financial statement and representative indicators of a financial analysis, but also deals with a procedure of a consolidation. In the practical part of the thesis the acquired knowledge is applied on the evaluation of the current and newly chosen method of consolidation in connection with execution of the financial analysis of both methods. The thesis also deals with the assessment of concrete results and complete evaluation of methods in relation to the financial position and performance of the consolidated enterprise.
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Merger of Daughter Companies
Krýsa, Pavel ; Kružík, Milan (referee) ; Musilová, Helena (advisor)
This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.
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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.
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Analysis of the Corporate Social Strategy in PricewaterhouseCoopers and propose for its amendments.
Barborková, Ludmila ; Vávrová, Hana (advisor) ; Boukal, Petr (referee)
The aim of the thesis is to propose a change of strategy of corporate social responsibility at PricewaterhouseCoopers. The first partial goal is to analyse the current PwC employees' attitude to current activities of social responsibility at PwC. The online questionnaire is used to analyse employees 'opinions and ideas. Subsequently, the questionnaires will be analysed using statistical methods. The second sub-objective is to compare these activities with other companies of Big Four (Deloitte, EY, KPMG). The third sub-objective is to evaluate the effect of parent companies for socially responsible behaviour in the field of consulting. Finally, the changes of the corporate social responsibility strategy at PwC will be proposed. Moreover, thanks to my collaboration with CSR coordinator at PwC, the proposed changes will be followed by implementation at PwC.
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Organizational structure of banking groups
Erpsová, Julija ; Křížek, Tomáš (advisor)
This bachelor thesis focuses on the organizational structure of banking groups. The theoretical explains what concern or holding. Are also described various types of holdings, which occur primarily in the financial area. Further, the practical part, charakterized by a specific group of bank CSOB.
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Tax and Legal Structure of Tescoma Group
Hasoňová, Martina ; Kříž, Radim (advisor) ; Chára, Petr (referee)
The thesis is focused on holding companies legislation in the Czech Republic and related issue of tax optimization in the international business environment. First aim of this thesis is to map control and influence relations and therefrom arising legal obligations within Tescoma Group. Second aim is to explore Tescoma Group from the point of view of tax optimization and to compare advantages and disadvantages of alternative structures of the group.
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