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The phenomenon of "control" in accordance with IFRS with a closer focus on its loss
Ťápalová, Hana ; Vašek, Libor (advisor) ; Dvořáková, Petra (referee)
Nowadays, we can meet with the connection of businesses throughout the globalized world making the consolidation of an increasingly gains importance. The thesis focuses on a group of bakeries that shares are publicly traded on the capital market in EU. That is why they have to prepare the consolidated financial statements in accordance with IFRS at the end of the reporting period. The thesis is divided into two thematic parts. The first part is focused on explaining the process of consolidation. Readers will learn the definitions, how to prepare consolidated financial statements and its purpose. The second part, which I regard as crucial, is focused on explaining the problems of loss of control. Both parts are explained in the illustrative examples for better understanding.
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Strategy of the organisation of trading services
DVOŘÁKOVÁ, Petra
The main focus of this thesis called ?Strategy of the organisation of trading services? is strategic decision for establishing the independent department which will provide the new service with the aim of its own effective distribution. Distribution should satisfy the customer needs by delivering the ordered goods which was prepared at their wholesale outlet to the right address. The main aim is increasing the profitability of the organisation and also increasing the competativeness on the market.
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Leasing Market and Bank Loan
DVOŘÁKOVÁ, Petra
This diploma project focuses on evaluation and recommendation of the most efficient form of financing in the case of an acquisition of a long-term corporeal property if the company does not have enough financial means as well as on the Czech leasing trade trends ascertainment, description of development in the period 2003 to 2007 and proposition of the future progress prediction. The project firstly deals with the principles and meanings of the leasing, its division and processes from the leasing company selection to final contract signature. A space is also devoted to the Czech law adaptation, leasing insurance and bank loans division and processes. In the practical part a comparison of the acquisition of a long-term corporeal property by a leasing and a bank loan is shown while the analysis is made with the help of the current money value. The project contains detailed information of the events of the Czech leasing market, its concentration, operational and financial leasing development, movable and fixed property leasing development and its trends.
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