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Management of merger & acquisition projects from manager perspective
Hlaváč, Jiří ; Mařík, Miloš (advisor) ; Vomáčková, Hana (referee) ; Legát, Pavel (referee)
This dissertation describes issues related with management of merger & acquisition projects. There are several publications and articles related to mergers and acquisitions in the Czech Republic but they focus on subareas (accounting, tax or legal implications). Intention of the author of the dissertation is to present comprehensive view at mergers and acquisitions and compose recommendations for managers who will be responsible for future merger and acquisition projects. The dissertation contain analysis of experiences from past acquisition projects and analysis of elements which influence merger and acquisition projects. Another part focuses on merger and acquisition structuring and description of important parts of any acquisition project. Author sent questionnaire to Crowe Horwath International firms and executed assessment of responses related to questions from mergers and acquisitions. Outcome of the dissertation contain model of five stages recommended to merger and acquisition projects, resources for creating value during mergers and acquisitions, limitation of mergers and acquisitions and reasons for merger and acquisition decisions. For better explanation are numerous examples, case studies and charts used in particular sections.
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The merger of Raiffeisenbank, a.s. and eBank, a.s.
Vejtasa, Radek ; Vomáčková, Hana (advisor) ; Korbelová, Jana (referee)
This dissertation focuses on the issue of mergers in the bank sector of the Czech Republic, which is graphically demonstrated by an example from the actual milieu . Its aim is to acquaint the reader, in a logical way, with the basic terms concerning mergers of companies and their forms. The work further deals in detail with fusions as a form of the merger of companies, its legislative regulation and amendments which have taken place in the Czech Republic. In the subsequent steps, I have focused on defining the banking system of the Czech Republic with its accounting particularities, which introduce the practical part of the thesis, where I have devoted myself more closely to all of the details and processes which lead to the merger of two specific banks; what precedes it, how it ends and what the operation of the fused company looks like in legal and accounting terms, namely using the example of Raiffeisenbank, a.s. and eBanka, a.s.
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Accounting methods for business combinations
Jeklová, Karolína ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
The basic aim of the diploma thesis is to cover the issue of accounting for business combinations, especially focus on accounting methods for business combinations -- concretely purchase method, new-entity method and pooling of interests method. The basis of the whole work is to focus on the methods, their historical development, set them in context with IFRS, US GAAP and czech accounting environment and finally to compare the methods.
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Merger of companies (Domestic and Cross-border), accounting treatment
Fialová, Michala ; Vomáčková, Hana (advisor) ; Vomáčková, Lenka (referee)
The Graduation Theses is targeted at mergers of business Companies and its accounting aspects. The Theses solve mergers from the business - legal point of view (regulating in Act. No. 125/2008 Coll, Transformation of Business Companies and Cooperatives), and also from accounting point of view (from IAS/IFRS) as well from the czech accounting law Accounting Act, Regulation 500/2002 Coll, CAS). A separate chapter is devoted to practical real case of a merger of two limited liability companies.
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Analysis of types of merger undertaken in 2010 in Czech Republic
Kučerová, Renata ; Skálová, Jana (advisor) ; Mařasová, Lucie (referee)
This thesis is focused on mergers. Includes modulation concepts mergers, acquisitions and business combinations, breakdown of the mergers and possible motives for the merger. It also deals with legislation which are enshrined in the law on transformation of companies and cooperatives. A significant part is given the accounting and tax issues in connection with the merger. The crux of the work is carried out analysis of the merger in 2010.
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ICT integretion in mergers and acquisitions
Sarnovský, Martin ; Říhová, Zora (advisor) ; Toma, Roman (referee)
This thesis describes subject of mergers and acquisitions with aim on information and communication technologies integration process. The first part contains general mergers and acquisitions classification and definition as well as its market development over time period extended with practical experiences. Second part is about ICT integration issues in M&A process including attitudes of various literature authors and experts. The goal of the thesis is to theoretically specify the subject of mergers and acquisitions including valuation. In addition my goal is to synthetize knowledge and best practices in the process of ICT integration as well as in the merger process itself. Main contribution is to synthetize experience from past contracts and research the role of ICT in integration process. Main reason for it was that despite information age we live in, technological aspect in M&A is often underestimated aside from crucial impact which it has on success of whole process.
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Analysis of company development done by merger
Gondová, Lucia ; Scholleová, Hana (advisor) ; Heřman, Jan (referee)
A company development can be done by several ways. But a result should be always the same -- an increase of the value for owners. One of the possibilities is a merger of two or more companies. The main aim which should be achieved is attaining a synergy effect. The value of calculation is done by the difference between the price of companies efore the merger and after it. The final synergy is calculated after taking in account merger costs. Because of other development's possibilities it can help doing analysis to compare their effects. The conclusion brings a revision, whether the effect is achieved in particular example of merger.
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Bank mergers
Bednáriková, Zuzana ; Zetek, Pavel (advisor)
The work is dealing with mergers and acquisitions in the banking sector. The first section is describing the definition of mergers and acquisitions and reflecting the developments and trends in recent decades. In the second part the main motives are stated leading to the realization of bank mergers on the part of owners and bank managers. The third section is describing the progress of implementation of the project from selecting of suitable candidates through to the implementation of the merger. The last section is focusing on the impact of mergers on the target company and the human society.
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Mergers
Pašková, Nikola ; Müllerová, Libuše (advisor) ; Ferdinancová, Kateřina (referee)
This thesis is concerned with mergers of companies, from the legal, accounting, and tax point of view according to applicable legislation in the Czech Republic. Part of the thesis is also devoted to the description of the merger according to IAS / IFRS. In conclusion there is a practical example of a merger of joint stock company and limited liability company
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