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Mergers from accounting and tax point of view
Šrámková, Jana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
The Graduation Theses is targeted at mergers and their accounting and tax aspects. The Graduation Theses solve mergers in clearly law point of view, i.e. merger by acquisition, merger by the formation of a new company, spin-off by acquisition and spin-off split by acquisition. In the text you can find not only solution of mergers from the accounting point of view (from IAS/IFRS as well as from the czech accounting law point of view) but also from the tax point of view (from corporate income tax as well as from the tax administration point of view).
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Virtualization in IS/ICT
Naiman, Michal ; Gála, Libor (advisor) ; Kašpar, Jaromír (referee)
The goal of the thesis is to examine and assess actual portfolio of products on the market for server visualization and to compare performance of individual products with performance of the physical machine. The research and the assessment of the actual portfolio will be carried out with the focus on current trends in the area of server virtualization, reasons for realization, and important aspects for their successful implementation. The comparison will be carried out in areas of supported platforms, hardware emulation spectra, hardware limitations, licensing and prices. Further it will be performed comparison in the form of benchmark performance in areas of CPU, RAM, hard-drive throughput, and network throughput of most commonly used products for server virtualization.
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Exclusion of intra-group relations in consolidation of financial statements in capital acquisitions and transformation of companies
Krzyžanková, Šárka ; Vomáčková, Hana (advisor) ; Zelenka, Vladimír (referee)
This thesis consists of an analysis of intra-group relations that can occur during the transformation of companies and when the financial statements are consolidated. It also mentions the reasons why it is necessary to eliminate them. It shows the current view of International Financial Accounting Standards on this subject and its historical development. It takes into account the Czech business legislation, especially the accounting legislation in order to underline the importance of the elimination method over the duplicate items in their correct accounting value. The thesis goes through every individual variant with the aim to evaluate which would best fit the generally accepted principles of accounting and would show a fair view of intra-group transactions. It considers also the tax impact of assorted variants of elimination of intra-group relations.
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The consolidation trend in banking
Pavlova, Olga ; Janda, Karel (advisor) ; Witzany, Jiří (referee)
This work investigates quickly developing consolidation trend in banking. The first part of the work is devoted to the theoretical basis, definitions, reasons for mergers and acquisitions, positive and negative consequences of consolidation. Special attention is paid to banking mergers and acquisitions (M&A), to their financing and regulation. The second chapter examines banking M&A process in detail, including models, which could be used during particular stages. The third chapter discusses development of the consolidation trend in Europe focused on Kazakhstan, Russia and Ukraine. The influence of the banking M&A on those countries' banking systems development is examined. Legal requirements and problems, which could occur in connection with banking M&A in these countries, are also discussed in this chapter. In the work were used some real banking M&A examples, illustrative examples for better understanding models, used in the M&A process, and case study as an illustration of the M&A process in the CIS countries.
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Consolidated financial statements
Dúbravčíková, Lucia ; Vašek, Libor (advisor)
This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.
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European banking mergers and its consequences
Hanzalík, Jan ; Půlpánová, Stanislava (advisor) ; Hradil, Dušan (referee)
The thesis reflects current issue of banking M&A in Europe and its consequences in the regulatory and supervisory area. The thesis sets a general topic of M&A into context of the banking industry. It drops the typology of consolidation entities, methods and reasons for consolidation. It examines the regulatory framework with accent on contemporary trends, namely the financial crisis and its impact into the regulatory and supervisory framework.
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Consolidation process in banking industry of European Union
Hrádelová, Jana ; Půlpánová, Stanislava (advisor)
The object of this work is consolidation of banking sector situated in the area of European Union, where this trend had began in 1980-1990s. From the breakthrough of millenniums till the present times, it has become intense and actual also because of new factors, which are connected with this period: massive technical development of IT and lasting integration efforts plus enlarging of the EU banking sector by new member states. Consolidation can happen in different manners, which vary in motivating forces and consequently in final effects. These effects do not influence only the merging subjects but also different parts of market and its competitiveness. So the consolidation process is under surveillance of concerned authorities and commissions of EU, which tackle the problems of legal matters.
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Approaches to consolidating data base and source code base of the Techno.cz webserver
Stankay, Michal ; Gála, Libor (advisor) ; Kafka, Daniel (referee)
In this diploma thesis, I conduct a research into approaches to consolidating data base and source code base of the Techno.cz webserver, which is the subject of the consolidation. By consolidation I mean bringing the server into the state where documentation is produced according to given requirements, data base is changed in order to improve data structure and consistency and source code base is reorganised in order to unify source code upon one platform, improve file system organization and remove problematic characteristics of the source code in general. The goals of this thesis are to create and describe general process of consolidation, sequence and contents of its steps; to describe contents of consolidation in given areas: documentation, data base and source code base; to describe actual steps made to achieve the final state of the server. My approach to accomplishing these goals is the study of relevant literature and usage of my practical experience in the field of web development. My contribution to the topic is the creation of the general consolidation process that has a potential to be reused by similar projects. Another contribution may be the description of handling the risks and problems that emerged during the consolidation process. This topic may find itself as a valuable source of knowledge for fellow developers facing similar issues. The thesis is divided into eight chapters. After the introduction chapter 2 follows. Chapter 2 describes parameters of the Techno.cz webserver. Chapter 3 discusses software engineering methodologies in order to create suitable consolidation process. Chapter 4, 5, 6 discuss particular fields of consolidation: documentation, data base and source code. In chapter 7 I am trying to assess suitability of created processes and approaches for usage in future development. In the conclusion I summarize the thesis according to required structure.
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