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Fúze obchodních společností
Balabánová, Markéta
Mergers of trading companies. Bachelor thesis. Brno: Mendel Uni-versity in Brno, 2015. The aim of this Bachelor thesis is the evaluation of the concept 'merger' as an in-strument to increase competitiveness and the solution of financial problems in companies. Part of this literary research is based on professional literature and deals with the legal, accounting and tax aspects of mergers. In the practical part I introduce a fusion of two unnamed state-funded institutions, and display it in accountancy and analyse its impact.
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The Proposal to Extend the Kindergarten
Franková, Markéta ; Zajícová, Ivana (referee) ; Mikulec, Luděk (advisor)
This thesis analyzes the current state of the selected Kindergarten. Based on the analysis made a proposal to extend kindergarten, due to lack of capacity building. The thesis is designed to address deficiencies occurring in kindergarten. It created a proposal to extend the new kindergarten class together with the calculation of the costs incurred and revenues.
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Evaluation of the Management of the Organization ZIKOS
Busta, Karel ; Horák, Václav (referee) ; Lajtkepová, Eva (advisor)
The master`s thesis deals with the evaluation of the management ZIKOS allowance organization. The aim of this work is the cost-benefit analysis and financial analysis to evaluate the management of the organization and propose recommendations for improvement the management of the organization. On the basis of theoretical knowledge referred to in the first part is the second part focuses on the assessment of economics. The third part contains suggestions and recommendations to improve the management of allowance organizations ZIKOS.
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Transformation of Czech Museum of Fine Arts in Prague to Gallery of Central Bohemia Region. Cultural and economic aspects.
Hončová, Kateřina ; Janištinová, Anna (advisor) ; Kouba, Vojtěch (referee)
The main goal of this thesis is to document and economicaly and culturaly evaluate the untraditional transformation of the Czech museum of Fine Arts in Prague to Gallery of Central Bohemia Region, which nowadays has its base in the Jesuit College in Kutná Hora. The thesis also contains information about complete evolution of this institution and its collections, the restauration of the Jesuit College, whole process of moving the art collections and at last but not least the political aspects, which influenced the outcome in a major way. In the final conclusion I have written in detail all the consequences of the transformation, analysis of visitor attendance and economical facts and also the depiction of the newly transformed organization in media.
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The Role of the State in Cultural Management
Burešová, Eva ; NEKOLNÝ, Bohumil (advisor) ; SMOLÍKOVÁ, Marta (referee)
This thesis deals with the relationship between the Ministry of Culture of the Czech Republic and the contributory organizations it has established in the area of the performing arts. The work devotes individual chapters to the functioning of the Prague Philharmonic Choir, the Czech Philharmonic, the Art Institute - Theater Institute, and the National Theater. In this work, the relationship between these institutions and the Czech Ministry of Culture is described on the basis of information obtained in personal consultation with the directors of the given contributory organizations. The work touches peripherally upon oft-examined questions of the transformation of contributory organizations into another legal form. The conclusion of the work recaps the common problems of contributory organizations in relation to the Ministry of Culture of the Czech Republic, as well as some of the advantages stemming from such an alliance.
The aim of my thesis is to investigate the relationship between the Ministry of Culture of the Czech Republic and its contributory organizations in the area of the performing arts, the communication methods used by these entities, the adherence to regulations by both sides investigated herein, and proposals for improving the functioning of this important relationship.
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The influence of the founder on the quality of the financial statements of contributory organizations
Hejduková, Martina ; Svoboda, Michal (advisor) ; Ďurianová, Gabriela (referee)
The bachelor thesis deals with the function, economy and accounting of a contributory organizations. It focuses mainly on the analysis of the relationship between the founder and contributory organization. Thesis is divided into theoretical and practical parts. First describes the national economy with the characteristic of a non-profit organization. Further work is focused on contributory organizations and their specifics in the area of management. Another section is dedicated to accounting of contributory organizations and the analysis of founder influence in this area. Practical part of the analysis is made of the influence of the founder city part Praha 4 on the quality of informations in the financial statements of contributory organization kindergarten Voráčovská.
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Accounting of the foreign branch
Vašíčková, Pavla ; Pelák, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the accounting of Czech company's branch established in Slovak Republic. The first part is rather theoretical, it shows the branch from a legal point of view and consequently in terms of accounting from the perspective of the founder of the branch itself and from the perspective of the foreign branch. Other chapters are devoted to the practical example of the Czech company's branch established in Slovakia. The branch and its founder are defined in the second chapter of the thesis. The third part deals with the accounting of Slovak branch that means with the various operations carried out during the accounting period from the opening of the accounting books through regular transactions to closing the accounting books. The third chapter also describes how to capture branch in the accounting of its founder. The last part is devoted to correct mistakes, respectively infringement of the Slovak accounting standards, which were found in the accounting of the Slovak branch.
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Transfer of an allowance organization management into a commercial company in the particular circumstances of Trutnov
Mikovcová, Petra ; Takáčová, Hana (advisor)
This thesis deals with the conversion of an allowance organization into a commercial company. It records in detail the transfer of the management of an allowance organization Trutnov Technical Services into a company with limited liability. The introductory section describes the basic differences in accounting between allowance organizations and commercial companies. Then the work focuses on a specific situation. It captures the management of the allowance organisation Trutnov Technical Services in the years 2000 - 2001 and its subsequent liquidation in the years 2002-2004. It also deals with origins, development and current situation of a newly-established company with limited liability. The work is supplemented by charts, graphs and diagrams for easier orientation in the text and easier understanding of the actual situation of the company described.
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Podnikání organizační složky zahraniční právnické osoby na území České republiky
Koldová, Hana ; Špringlová, Jaroslava (advisor) ; Malíková, Dita (referee)
Tato práce se věnuje činnosti organizačních složek zahraničních právnických osob na území České republiky. První část práce je věnována definici základních pojmů a postavení org. složky v právním řádu České republiky. V další části jsou zmíněny povinnosti, kterým musí organizační složka dostát, pokud chce na území ČR zahájit svoji ekonomickou činnost. Třetí kapitola je věnována účetním a daňovým otázkám v činnosti organizačních složek zahraničních právnických osob. Čtvrtá kapitola představuje krátké shrnutí úkonů, které musí organizační složka podstoupit v případě, že dojde k ukončení její činnosti v tuzemsku.
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