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Dissertations / Theses on the topic 'Prodej podílu'
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1
Jedlička, Petr. "Daňově efektivní akviziční struktury v České republice a související judikatura Soudního dvora EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-114692.
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This diploma thesis is dedicated to acquisitions of companies and analyses their tax aspect under the laws of the Czech Republic. From taxation aspects point of view the thesis also focuses on commercial and accounting impacts of relevant acquisitions. The main objective of the thesis is to identify, quantify and qualitatively assess tax implications for parties participating within the acquisitions. The thesis further aims at identification of legal forms of acquisitions in the Czech law system, the accounting analysis of the acquisition alternatives and analysis of court's practice relevant from taxation point of view. These sub-objectives also define to certain extent, field for analysis and assessment of the tax implications of particular acquisition structures.
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Slámová, Klára. "Vybrané transakce s obchodním podílem z účetního a daňového pohledu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383548.
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Master thesis deals with the issue of selected business share transactions from the accountancy and tax view. In the first part of thesis there are defined the basic theoretical concepts. The analytical part is focused on the analysis of the law connected with acquisition, holding and selling a business share. The practical part is based on acquired knowledge to elaborate a methodical tool. Suggest methodical tool is subsequently applied to the example.
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Čáslavská, Markéta. "Zhodnocení vlivu prodeje podílu v dceřiné společnosti na ekonomickou situaci vybraného koncernu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319450.
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The master's thesis deals with the issue of consolidated financial statement. The first part of the master's thesis contains the theoretical basis for the preparation of the consolidated financial statements. Subsequently, the theoretical knowledge is applied to the practical part of the master's thesis, which deals with the preparation of the consolidated financial statements of the analyzed entity.
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Veselá, Martina. "Dlouhodobá aktiva držená k prodeji a ukončované činnosti podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81850.
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This diploma thesis deals with the presentation and disclosure requirements of non-current assets held for sale and discontinued operations in accordance with rules and requirements of IFRS. The theoretical part is divided into several areas. The most important chapter is Non-current assets held for sale, in which are detailed rules for their classification, measuring and reporting and the chapter Discontinued operations. Conclusion of the theoretical part is devoted to Czech accounting legislation, what criteria are required in connection with this issue. The practical part is focused on illustration application of IFRS 5 in selected companies. The aim of this analysis is to determine whether these companies comply with the rules and requirements of IFRS 5 in their financial statements.
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Kutypa, Tomáš. "Orientace procesu podle zákazníků." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-230844.
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This thesis deals with the identification of customer requirements laid down in the document Formel Q. Based on the requirements of the verification of whether the organization meets these customer requirements. Verification of compliance with customer requirements is accomplished by performing the process and product audit of the organization.
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Dvořáková, Monika. "Vliv zákaznické spokojenosti a dalších ukazatelů na tržní podíl společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192443.
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In the present hypercompetitive market environment of car producers established especially at the developed west european markets is very difficult to gain new customers and increase the market share. The car producing companies have to build and increase customer loyalty to ensure the sustainable growth of market share in the future. One possibility how to improve customer's loyality to brand is to provide the highest standard at both sales and service department and carefully monitor the customer satisfaction. From the satisfaction and performance indicators of the car producing company is possible to construct a mathematical model producing the market share in a given country as an output. Key indikators of customer satisfaction, sales and service and also the macroeconomical data has been used as the inputs for the model. As a target market for my analysis has been chosen Germany. This thesis presents a set of recommendations and proposals, whose implementation should ensure the improvement of the market share of the given brand on german market. The recommendation does not include only the tips for improvement of the key indicators but it also gives the overview of how to make the marketing strategy more efficient using Customer relationship management.
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Čapek, Jan. "Vytvoření modelu Enterprise Architektury podle rámce TOGAF." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-261805.
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The present diploma thesis aims at introducing the Enterprise Architecture and creating an abstract model of a company. The primary focus is on application and process layers as defined in the architecture framework TOGAF. The thesis is divided into theoretical and practical part. The theoretical chapter starts with a business model analysis which means to describe mission vision and companys values as a part of the strategy framework. Furthermore the business processes are described in the latter part of this section. This chapter attempts to explain how to map a business process and to categorize it by nature and maturity level. Penultimate chapter introduces the Enterprise Architecture in general. This section includes arguments as to why the companies should be concerned with the Enterprise Architecture advantages of the Enterprise Architecture implementation into the companys documentation relationship of companys core business and IT and examples of the Enterprise Architecture frameworks. The last chapter deals with the TOGAF framework where Architecture Development Method is described. This means how Enterprise Architecture model is created and how to implement changes into the layers according to the TOGAF framework. Simultaneously the last section of this chapter describes the reference models which provide graphical overview of all abstractions layers. The practical part of the thesis elaborates on the theoretical part using the Architecture Development Method process in order to create the Enterprise Architecture model according to TOGAF framework. Same as the theoretical part it only focuses on the application and process layer. Firstly the business model is decomposed into vision mission and companys values to the companys strategy and business goals in order to grasp further understanding of business processes detailed description. Subsequently the abovementioned aspects are recomposed to create process map which provides the management overview. The application layer undergoes the same process; nonetheless the process map is replaced by information system description and reference model creation. Once the models are created the thesis compares them with the business and strategic goals. The benefit brought by this thesis is critical evaluation of current status to propose changes to achieve target architacture according business and strategic goals established by management.
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Vodová, Pavla. "Analýza prodeje a pronájmu zemědělských pozemků na Vsetínsku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241319.
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The master’s thesis deals with a valuation of agricultural plots in Vsetínsko. In the theoretical part there are defined some important concepts related to valuation of agricultural plots, next there are described individual valuation methods and done analysis of market with agricultural plots in the Czech republic. In the practical part there is done valuation of selected file of plots in the villages Lešná and Choryně. The valuation is done by three ways: the valuation according to valuation regulations, the yield method and the comparative method. In the conclusion of the thesis there are compared results of all three ways of valuation and there is evaluated profitability of prospective investment to these plots.
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Jílková, Šárka. "Analýza vývoje aktivit společnosti Škoda Auto na trhu Velké Británie." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112693.
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The topic of this diploma thesis is the analysis of activities of the Czech biggest automotive producer, Skoda Auto company, on the UK market. The thesis maps historical development of the Skoda Auto's activities in that country, goes into the company's chosen growth strategy and provides an analysis of weaknesses and suggestions for possible improvements, which could lead to strengthening of Skoda Auto's position on that market. The first chapter is dedicated to the presentation of Skoda Auto company, outlining the historical development of that car maker and describing of importance, which has that company and also the whole automotive industry for the Czech Republic. The chapter also analyses the sales situation on other markets and the company's global growth strategy. The second chapter focuses on the British market. At first it researches the economic background of the country and then the automotive market. Historical development, current situation and the competition of Skoda Auto are analysed afterwards. The third chapter analyses more deeply Skoda Auto's activities on the UK market. It deals with the historical development of the company's operation in that country, analyses in detail the current growth strategy, which is implemented from 2011 to 2015. The chapter analyses the four main pillars of the strategy, sales, marketing, dealer network and aftersales, and the fulfilment of the objectives, which were set for the previous year. After that it provides the proposals for the possible improvement and steps that the company could take to consolidate its position on that market.
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Libič, Michal. "Budoucnost vykazování leasingu podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193418.
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This thesis provides a description of the development process of new IFRS standard for leasing. Emphasis is placed on describing the different approaches and alternative solutions that have been proposed by IASB stuff during the development process. The thesis deals with the definition of assets and liabilities, scope, measurement and disclosure requirements. Last part provides an analysis of the impact of new standard for financial reporting.
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Šorf, Marek. "Odpovědnost za vady a záruka podle občanského zákoníku." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113551.
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The aim of this thesis is to analyse legal regulation of liability for defects and guarantee in Czech civil code and to elaborate problematic paragraphs of this area of law. Thesis defines general regulation, specific regulation for separate contracts and also specialities of consumer law according to civil codes no. 40/1964 and no. 89/2012. There are defined principles of liability for defects and guarantee liability, rights from liability for defects and complaint procedure. Thesis also contains comparision of Czech legal regulation with the English one. Law of European Union is added too, there is summarized the accuracy and suitability of implementation of European directive no. 1999/44/ES into the Czech Civil Code.
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Drga, Jaroslav. "Návrh řízení problem managementu podle metodiky ITIL ve vybrané organizaci." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193586.
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Nowadays, ITIL represents intensely extended methodology for managing ICT services in the corporate services. This whole methodology contains 26 processes in a total of 5 books covering the life cycle of ICT services. One of the processes is also a problem management which is arranged in the book of Service operation. The goal of this dissertation is to design a complex model for the problem management at Vodafone Czech Republic a.s. In the opening of this thesis, the context of the ICT services in the corporate environment is defined. The following part presents basic information which provides the methodology in general. However, it is obvious that this information is insufficient for the real usage in the corporate environment. By combinig the knowledge gained from the methodology with knowledge about other ICT corporate services and business environment, the model itself has been established. Firstly, the chosen corporation was briefly introduced and the key aspects of ICT services were defined. Secondly, the weaknesses of the current state were identified. These inputs were applied in the design of the model. The first element of the model contains a vision and strategy of problem management. Subsequently, an analysis of the interested parties from the perspective of a problem manager was presented. The tools to support the work of a problem manager were briefly outlined and also the responsibilities of each roles -- what is a problem and what is not -- were determined. This model prevents possible misunderstandings and reduces friction surfaces. The main part of the entire model is the proces itself in which were identified 4 basic phases. For the purpose of information transmission in and out of the process was designed a method of communication and escalation matrix. Draft of the model is enclosed by showing key performance indicators. The last part of this thesis contains a design of database of known errors and a discussion of current challenges in the area of the problem management. The author of this thesis is a problem manager in previously described company and therefore he was able to insert his own recommendation from practise in every model supported by casual explanation.
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Lachoutová, Marie. "Zobrazení dlouhodobého hmotného majetku v účetnictví podle české legislativy a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9316.
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This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.
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Krčálová, Kristýna. "Uzavírání kupní smlouvy podle Úmluvy OSN o smlouvách o mezinárodní koupi zboží v komparaci s českou právní úpravou." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-261759.
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This Master's thesis focuses on the United Nations Convention on Contracts for the International Sale of Goods (CISG), better known as the Vienna Convention. The main purpose of this thesis is to evaluate conditions for application of this international treaty and to assess the contracting process under the CISG including the similarities and differences with the Czech national legislation. Finally, it seeks an answer to the question, which of these rules (international or national) are more advantageous for a Czech contractual party with respect to concluding a contract. The thesis is divided into five parts. The first one represents an introduction to the CISG, its origin and the Czech Republic's attitude to it. The second part identifies the conditions for application of the CISG and therefore defines a subject and an object of an international contract of sale under the CISG. Both third and fourth parts gradually introduce two phases of the contracting process (offer and acceptance) including the relevant case-law. The last chapter strives to complete the contracting process with an analysis of the exact moment, when a contract is concluded, as well as with an analysis of a potential battle of the forms and its impact on a contract conclusion.
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Spěváková, Ilona. "Kurzové rozdíly podle české legislativy, mezinárodních standardů účetního výkaznictví IFRS/IAS a všeobecně uznávaných účetních principů US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198237.
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The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.
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Grombíř, Tomáš. "Optimalizace podnikových procesů v LEF s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165130.
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The master thesis deals with optimization of business processes in a food company. For this purpose the attention is paid to the three areas, namely process analysis, implementation of activity based costing model and business process optimization. The theoretical part describes the linkage between process analysis and activity based costing and acts as theoretical framework for practical part of the thesis. Presented cost model is implemented in existing company and information provided by model is used for business process optimization.
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Patáková, Eva. "Proces tvorby úloh: Srovnání tvůrců podle úrovně zkušeností." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-332343.
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Title: Problem Posing Process: Comparison of Posers on Various Levels of Experience Author: PhDr. Eva Patáková Department: Department of Math. And Math. Education, Pedagogical Faculty, Charles University in Prague Supervisor: doc. RNDr. Jaroslav Zhouf, Ph.D. Abstract: The aim of the thesis is to compare the problem posing process of problem posers on various experience levels: Novices have no experience, specialists pose problems but not more than their teachers profession requires, experts pose problems profesionally, e.g. for Mathematical competitions. There were two phases of the research - both of them consisting of the pilot phase and the main study. The participants posed difficult and original Mathematical problems for approximately 15-year-old students. In the first phase methods derived from the grounded theory were used to analyze self-reflections, questionnaires and other written materials of problem posers. The second phase was based on qualitative analysis of videotyped problem posing process of respondents. The problem posing process of the three groups of respondents was different. With increasing level of experience the ratio of intentional ideas increased as well as the ratio of posers finding inspiration in the existing problem. Opinion to how a good problem should look like is also different for...
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Thang, Le Viet. "Podíl televize na proces socializace dospělých, resocializace a adaptace zahraničních studentů v ČSSR." Master's thesis, 1989. http://www.nusl.cz/ntk/nusl-365766.
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KOTKOVÁ, Michaela. "Autismus jako stigma a podíl sestry ve spolupráci s rodinou." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-52349.
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Autism spectrum disorders, as some of psychiatric disorders, which also include childhood autism, atypical autism, Asperegs´syndrome, childhood disintegrative disorder, and Rett syndrome, are considered to be significant anomalies in children´s development, which are characterized by problems in communication, social interaction and behavior. These are the typical symptoms creating barriers between children and their families, medical personnel, or environment. Despite all efforts to improve the care for children with autism spectrum disorders, the situation is generally unsatisfying. Counseling services are not available in all regions and specialized preschool and school facilities are missing in a lot of places. Also, specialists´ awareness is often insufficient and even in health care facilities unfamiliarity with the issue of children with autism spectrum disorders may be seen. On the part of the public a negative reaction, misunderstanding and prejudice against these children and their families are still being expressed, making autism spectrum disorders stigmatizing. A nurse as a professional provides the care through the nursing process, in which her role consists not only in provision of the direct nursing care, but she also takes on the role of the child´s rights advocate and a mediator for information exchange between the child, the parent, the doctor and herself. In the care of children with autistic spectrum disorders, a nurse provides not only nursing care, but also educational care with the aim to support the child's development. In order to succeed in her efforts, the nurse needs a large portion of empathy, patience and communication skills and all the support and cooperation on the part of the child's parents. The above conclusions are related to objectives of the research carried out using in-depth interviews, during which we wanted to determine if this disease is stigmatizing for families caring for a child with autism and also the way a nurse participates in cooperation with the family. The third objective was to define the specifics of nursing care for children with autism spectrum disorders, from which standards of nursing care for these children were established. Based on the objectives and the study of available resources, four research questions were stated. First: Is the disease stigmatizing for families caring for a child with autism? Second: What is the impact of autism on families caring for a child with this disease? Third: What is the way a nurse participates in cooperation with families caring for a child with autism? And fourth: What are the specifics of nursing care for a child with autism? All the objectives were met. We hope that this thesis will provide nurses with so much information on the issue of nursing care for children with autism spectrum disorders, so that nurses could provide quality care based on the child's needs, and the cooperation with the family could become beneficial and joyful.
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HAJDŮCHOVÁ, Jana. "Tržby z prodeje zboží a jejich uznání podle ČSÚ, IAS, US GAAP; dopad na výsledek hospodaření podniku." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-46065.
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This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.
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PÁNEK, Dominik. "Návrh projektové dokumentace prodejny smíšeného zboží Pod Cvrčkovem - město Prachatice, jako stavby jednoduché podle \S{ } 139 b, odst. 5,c); stavebního zákona." Master's thesis, 2006. http://www.nusl.cz/ntk/nusl-85695.
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