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The impact of the IPO of AVG Technologies on its corporate governace
Sakalová, Gabriela ; Škerlíková, Tatiana (advisor) ; Daněk, Stefan Svatopluk (referee)
The goal of my bachelor thesis is to evaluate the impact of the initial public offering of AVG Technologies N. V. (hereafter AVG) on its corporate governance. The bachelor thesis itself is divided into two parts. The issue of corporate governance, the concept of initial public offering and the New York Stock Exchange are explained in the thesis. Moreover, there is described the characteristics of AVG and its corporate governance where the administrative structure and remuneration of employees are discussed in more details. In addition, the corporate governance of the company AVG is compared with corporate governance of two different companies. I listed the necessary steps leading to satisfactory conditions set by the New York Stock Exchange specifically meeting the conditions of corporate governance. It explains how the company agreed to conditions and then proceeded to reach their fulfilment. The company would be unable to make the initial public offering on the New York Stock Exchange without meeting these conditions. I came to conclusion that the IPO affected the original corporate governance of AVG Company.
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Comparative analysis of economic behavior on chosen population of former soviet union countries: Russia, Ukraine and Kazakhstan
Pikman, Oxana ; Hubinková, Zuzana (advisor) ; Kašparová, Eva (referee)
Master thesis was focused on comparative analysis of economic behavior on chosen population of Russia, Ukraine and Kazakhstan. The main goal of this thesis was to define basic trends of the economic behavior in the different dimensions such as history, politics, economics, law and psychology. In the beginning of the thesis was set up hypothesis concerning main factors contributed to the related topic: adaptation, control, trust and fear. Analytical part was focused on research of relationship between defined factors and the process of choosing economic behavior strategy.
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Methods and tools in auditing
Nebylicyna, Maria ; Dvořáček, Jiří (advisor) ; Kučírková, Lada (referee)
The objective of this master thesis is to describe tools and methods used in audit practice. The thesis is split into two parts - theoretical and practical. The theoretical part defines and describes external and internal audit and related tools and techniques. The theoretical part was sourced from multiple resources - both literature and online. The practical part was written from an Big4 audit assistant point of view. It describes an external auditor job -testing and analyzing a ficticious client
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Teorie zavádění nových produktů na trh
Mališ, Daniel ; Filipová, Alena (advisor)
Cílem mé práce je formální teoretické vymezení jednotlivých pojmů a definic a vytvoření uceleného schématického přehledu jeho jednotlivých částí. Tyto části se budu snažit koncipovat, co možná nejpřehledněji, neboť bych zde rád poskytl budoucímu čtenáři snadno srozumitelný materiál, který mu bude moci posloužit i jako praktický průvodce touto problematikou. Výše uvedené přehlednosti se budu snažit docílit celkovou koncepcí, která bude mít základ v logické posloupnosti vzájemně navazujících kroků, jejíchž uplatnění napomáhá podnikatelskému subjektu k řešení problematiky teorie zavádění nových produktů na trh, související zejména s teorií marketingu zaměřenou na oblast retailingu. Ona logická posloupnost bude také spočívat v tom, že se vždy nejprve budu zabývat pojmy obecnějšího a širšího charakteru, které následně doplním o podrobnější a detailnější prvky přesněji popisující jednotlivé části daného tématu. Jako základ k vytváření tohoto teoretického rámce mi posloužila literatura především z oblasti retail managementu neboli obchodního podnikání, marketingu a managementu , jejichž jednotlivé části bych zde rád detailněji rozpracoval a jak sem již zmínil, v co možná nejpřehlednější a nejsrozumitelnější formě seznámil budoucího čtenáře s jejich bližším popisem a vysvětlením.
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Parliamentary oversight over the supreme audit institutions in selected EU countries: Study 1.202
Cupalová, Marcela ; Kavěna, Martin
Studie obsahuje srovnávací a ústavněprávní analýzu právní úpravy odpovědnosti nejvyšší kontrolní instituce vůči parlamentu. Materiál srovnává právní úpravu ve vybraných státech EU a v České republice nejen z hlediska uplatňovaných kontrolních mechanismů, ale i z hlediska základního principu konstitucionalismu a souvisejících zásad odpovědnosti a dobré správy. Práce dovozuje, že je-li zvažováno přijetí podrobnější zákonné úpravy v ČR, která by upravovala výkon kontroly NKÚ ze strany Poslanecké sněmovny, není nezbytné vycházet z toho, že tato kontrola musí být i v budoucnu pojata jako výkon veřejné správy v materiálním smyslu (tedy jako kontrola podle zákona č. 552/1991 Sb., o státní kontrole): kontrola NKÚ ze strany Poslanecké sněmovny implicitně plní i jiné neméně důležité cíle (kromě zajištění odborné kontroly hospodaření), které vycházejí ze zásad parlamentního práva a které mohou být lépe zajištěny při užití specifických parlamentních kontrolních mechanismů.
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Czech Environmental Inspectorate and its role according to the act of prevention of serious accident
DOBISOVÁ, Simona
The Czech Environmental Inspectorate (CEI, Inspectorate), a body established by the Ministry of the Environment and led by a director, is divided into directorates, ten regional inspectorates and two branches. The objective of this thesis is to provide an overview of the activity carried out by the CEI according to Act No. 59/2006 Coll., about Prevention of Serious Incidents, as amended (hereafter Act). The CEI has been conducting this activity in cooperation with district offices and integrated inspectorates. Among the main activities of the CEI, according to the aforementioned Act, belong processing and discussing the proposal of a year?s inspection plan, organising inspections, creating the final inspection report, inspecting compliance with provisions of the Act by the operator and in case of identifying failures in fulfilling these obligations, prescribing corrective measures or a penalty. The selected methodology assessed the current status through available materials, in particular valid legislation, annual reports, internal regulations of the CEI and Ministry of the Environment. The practical part is based on the theoretic findings and a survey among the CEI experts engaged in this area. The survey was divided into two individual parts. The first part focuses on finding out expert opinions. The other part is made of a test of experts? knowledge. The area of valid legislation focused on its complexity, division of competencies between integrated inspectorates, the frequency of inspections and levels of penalties. Based on the available results there is satisfaction with complexity of legislation; however, it was pointed out that there is occasional duplicity of competencies of individual integrated inspectorates. The frequency of inspections and the levels of penalties stipulated by law were viewed very positively. Another examined area was cooperation with other integrated inspectorates and district offices during joined-up inspections. The area was assessed by all approached CEI experts as absolutely without any issues. Another assessed item was cooperation with the appeal body, i.e. Ministry of the Environment. In this area there is discontentment for the reason of the appeal body cancelling or reducing penalties. Cancelling penalties occurs for the reason of process errors when conduction inspections or disunity in interpreting the valid legislation. The area of personnel support was assessed as sufficient with a note that with respect to the drop in the number of employees as part of cost efficiencies, there would be a lack of employees. In case of inspectors working under the Department of Water Protection, there were two solutions defined: either leaving the existing status or including this area under the Department of Waste Management where integrated prevention also sits at the moment. The last reviewed area is training of new inspectors and developing the current ones. The area of training new inspectors was assessed as insufficient, in particular its practical part. Therefore, the only possible solution is to amend the methodical instruction to train new employees and include more practical preparation. Another point was developing the current insp ectors. Furthermore, it was suggested to introduce regular re-examining of inspectors, approximately once in two years and always when legislation changes. The last examined area was to assess the knowledge level of experts of prevention of serious incidents. The test contained 15 questions and only ten experts participated in it. The average score of errors was one error per one expert. This result can be perceived as very good and it can be said that knowledge is on a very good level. In conclusion, it is necessary to add that the CEI operates in the examined area as a body of prevention and therefore its activity in this area plays a vital role in the fight to prevent serious incidents from occurring.
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Management system of occupational health and safety in the construction company LUBRYCO s.r.o.
KOKEŠOVÁ, Radka
Bachelor work is fixing one´s attention on occupational health and safety. It was choose construction company LUBRYCO s.r.o. resides in Prachatice.This company is doing building operations since 1993. It was studied if in company is everything alright with occupational health and safety. It was use questionnaire to constructions makers and then processed the results and wrote summary of these. Finally it was recommend a possible improvement proposal for this company.
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ACCOUNTING ERRORS AS TO SCOPE OF CONTROL
ŠŤASTNÁ, Jana
The work deals with the issue of accounting errors by type of controls. The first part is devoted to a brief definition of the essence and function of accounting principles and accounting principles and rules. Another section is devoted to errors, controls, prevention and correction of errors. Here is described the origin of errors, their types, definitions, types of controls, prevention important to prevent errors and possible types of repairs.
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Administrative justice in Czech republic
DVOŘÁKOVÁ, Marta
This thesis deals with administrative justice in Czech Republic, which has a relatively short tradition because it came into operation in 2003. Thesis is focused on history of administrative justice in Czech lands since reign of Habsburg Monarchy. Further there is described a current form of administrative justice. Following chapter deals with models of judicial review in selected states of the EU, finally I will outline basic differences between judicial reviews of this states and Czech Republic.
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