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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Vondráková, Jana ; Tumpach, Miloš (referee) ; Pěta, Jan (advisor)
The thesis deals with the comparison of differences in the preparation of consolidated Financial statements in accordance with Czech and Spanish legislation. The first part focuses on a description of the theoretical background required to prepare consolidated Financial statements. The following sectinon presents model examples that are designed to be used to apply all consolidation methods under both Czech and Spanish legislation. The last section is devoted to the economic evaluation of the consolidated Financial statements by means of a financial analysis and a comparison of the tax systems of the selected countries.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Morawiec, Lukáš ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The thesis deals with the methodology of preparing and subsequently comparing the consolidated financial statements according to Czech and French legislation. Based on comprehensive model examples, it specifies the process of compilation and analyzes the differences resulting from individual consolidation methods. These differences are presented and explained using selected economic indicators on the resulting consolidated statements. Based on this analysis, an evaluation is then made to determine which legislation, under identical conditions, presents a more favorable economic picture of the consolidation entity.
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Methodology for Enlargement of Consolidated Group
Zajičková, Ľubica ; Hala,, Filip (referee) ; Pěta, Jan (advisor)
This master's thesis deals with the methodology for Enlargement of Consolidated Group. The national regulation gradually takes over several terms contained in International Financial Reporting Standards, but there are still a few differences between these systems. The definition of consolidation under IFRS and other related regulations is considerably more complex and handle the situations that are neglected in Czech legislation. Theoretical part is oriented on the given issue both from the point of view of IFRS and Czech legislation.
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Valuation of the Selected Company
Peloušek, Jiří ; Janáč, František (referee) ; Hanušová, Helena (advisor)
This diploma work focuses on the issue of valuation of a company and implementing the theoretical findings obtained through various methods into the specific situation of CS Expres joint-stock company which transports individual packages. The practical part of the work provides financial and strategical analysis of the company. The valuation of the company suggestion is carried out with the help of theoretical methods, but also by establishment of specific criteria which can be used to estimate the real price of the company.
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Customer-oriented marketing of a construction company
Slováček, Štěpán ; Budíková, Michaela (referee) ; Dohnal, Radek (advisor)
This bachelor thesis deals with the issue of marketing communication of a construction company with a focus on the creation and understanding of goodwill. The theoretical part describes the basic concepts of market, marketing, goodwill and information retrieval process. The practical part evaluates the current state of the construction market, taking into account the marketing strategies and the related creation and maintenance of goodwill. Subsequently, proposals for procedures for strengthening the goodwill of the companies under review are presented.
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Increasing of the brand values
Štěpánek, Martin ; Vencl, Miroslav (referee) ; Dohnal, Radek (advisor)
The diploma thesis is focuses on monitoring the effectiveness of marketing resources and increasing the brand value of the company. The theoretical part deals with the findings about the company issues, brand and its value. The thesis subsequently presents a list of elements that relate to increasing of the brand value. The final topic of the theoretical part aims at methods of evaluation of brand value and interviewing methodology. In the practical part, the thesis deals with the analysis of the selected construction company, evaluation of its brand in comparison with another company of similar character and hypothesis testing. Finally, on the basis of the findings, marketing tools are proposed to effectively increase brand value of the company.
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Possibilities of Companies Advertisement of Fairs
Budínská, Lucie ; MBA, Kateřina Čapková, (referee) ; Dvořák, Jiří (advisor)
The bachelor's thesis is focused on promotion EXCON copmany, Ins. at the trade fairs. It contains information about the company being analyzed, the general advertising and advertising at trade fairs. Methods and examples of promotion at the trade fair, ways to prepare and implement the exhibition to meet all the required targets. Above all this bachelor's thesis is focused on proposition of the optimal structure of advent at the trade fairs.
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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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Proposal for a Change in Consolidation Method for the Selected Group
Mrkvicová, Nikola ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.
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