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Factoring in Accounting and Practical View
Marková, Kristýna ; Roubíčková, Jaroslava (advisor) ; Müllerová, Libuše (referee)
This diploma thesis is concerned with a financial tool called factoring. It involves an assignment of account receivables before their maturity date onto the factoring company and thus taking over their administration while providing immediate cash to the original creditor in order to sustain liquidity. Legislation of this method of financing is not yet fully resolved therefore it is crucial to focus primarily on the ecnomic substance of individual contracts. Basically, there are two major types of factoring: recourse and non-recourse depending on the level of assumed risk, together with transfer of ownerwhip of the account receivable. This fundamental distinction is inevitable for correct financial reporting which should reflect not only the accounting principles but also it should respect other implications, such as taxation.
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Business plan – platform for home cooking lessons
Marková, Kristýna ; Hartman, Ladislav (advisor) ; Gazdík, Martin (referee)
Business plan is an important document any start-up, who is standing in front of a decision of realisation a new business idea. The main goal of this master thesis is complex business plan and evaluation of profitability and attractively of CookForMe, a platform where can people contact yourself and order home cooking lessons by not professional chef on the Czech market. The thesis is divided into two sections, theoretical and practical. Theoretical part presents necessary information for the beginning entrepreneur and describes the structure of the business plan including Lean Canvas. Practical part is based on the theoretical part and contains business plan of CookForMe company, which contains necessary and well provided analysis of cooking lessons market and design a new web platform, which will be attractive.
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Marketing plan of beach volleyball arenas in the Czech Republic
Marková, Kristýna ; Kotáb, Jiří (advisor) ; Tahal, Radek (referee)
The popularity of beach volleyball is rising especially thanks to the Olympic Games 2012 in London. Czech professionals Markéta Sluková with her partner Kristýna Sluková got there unbelievable 5th place. The first part of this thesis would like to summarize theoretical knowledge of sport marketing and marketing plan of sport product. The second part would like to analyze marketing mix of beach volleyball arenas in the Czech Republic. According to the knowledge gained by this analysis will be created Marketing Plan of Beach Volleyball Arena in Benešov u Prahy. Finally this thesis would like to be an inspiration for existing and potential arenas which would like to exploit this market opportunity to provide beach services.
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Environmental issues on the pages of magazines for children and youth
MARKOVÁ, Kristýna
Diploma thesis deals with the environmental issue on the pages of magazines for children and youth. In the theoretical part I focus on the cross-cutting theme of environmental education based on the Framework of Educational Programme that aimes at helping young people to build socially desirable behavior and values necessary for their future life. The practical part presents the content analysis of the specified titles in order to analyse the occurence of the issue. An important part of the thesis is the incorporation of the magazines into the environmental education and elaborating teaching units and their implementation into the educational process on the 2nd level of primary school.
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Political Marketing in the USA and New Information Technologies
Marková, Kristýna ; Štědroň, Bohumír (advisor) ; Stříteský, Václav (referee)
This thesis deals about political marketing and its development in the United States of America. My analysis focuses mostly on a part of the political marketing which makes use of 'new information technologies' in political campaigns. The main aim of this thesis is to find out a way how to use information technologies successfully in political campaigns. The analysis offers an information from the campaigns that have been made recently. The results of the research show us that the success in the political marketing can be definitely achieved by the appropriate way of promotion in mass media. Each mass media offers different marketing tools and influences different parts of the electorate.
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