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1
Houfková, Andrea. "Přechod na jinou právní formu podnikání z hlediska daně z příjmu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225065.
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This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
2
Vávrová, Jana. "Volba formy podnikání z pohledu daně z příjmu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221798.
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Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
3
Hrdličková, Karla. "Využití údajů z účetnictví pro potřeby ocenění podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5247.
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My thesis deals with the use of accounting information for the purpose of valuating a company. The first part deals with the basic terms of valuating a company. The second part concerns on all the parts of valuating. In the part called financial analysis deals with principles and assumptions that accounting is based on. There are also same constraints of financial reporting. The third part concerns on adjustment of financial accounting in each kind of valuating method. The forth part contains adjusted financial statements for the purpose of valuating a company.
4
Kameníček, Lukáš. "Kybernetická bezpečnost z pohledu podnikové informatiky." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264292.
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This thesis deals with the issue of cyber security in enterprises. The main objective of this thesis is to compile a comprehensive overview of the issue of cyber security related to the Czech business entities. It is written in the context in Czech language and in less technical form. This thesis first identifies the current cyber threats, supported by examples of actual incidents. On the basis of the threats thesis defines the categories of business entities that are vulnerable to the threats, and with regard to the Czech legal system analyzes cybersecurity responsibilities. Above the legal obligations there are recommended measures and types of security tests that can check the level of cybersecurity. The output is also a methodological tool for better understanding of cyber security in companies which summarize acquired information and context in comprehensive tables. The expected contribution of this thesis is that summarized findings will serve to increase the level of IT security for Czech businesses.
5
Štrobachová, Markéta. "Využití údajů z účetnictví pro potřeby ocenění podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10972.
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Thesis is focused on the necessary adjustments to the accounting information required for or the purpose of valuating a company using method EVA. The first part is focused on the development of accounting and accounting systems, in second part is defined by basic terms of valuating a company and the third section describes the accounting information (the necessary adjustments) divided by valuation phase. The most important part of the third part is the transformation of accounting data for economic (financial leasing and intangible assets).
6
Hlavna, Stanislav. "Využitie, úprava a doplnenie údajov z účtovníctva pre potreby ohodnotenia softwarovej firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5326.
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My thesis deals with a topic of valuating a software company and adjustment accounting information for this purpose. The company I valuate, is a unique company. That is the reason why I use adjusted process of valuating. The first target of my thesis is to give an advice to the management of this company making a decision of selling the company. The second target is to make people talk about the increasing meaning of intangible assets not included in a system of financial reporting.
7
Hladká, Jana. "Efektivní sazby daně z příjmů vybraných podniků." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197092.
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This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.
8
Horváth, Miroslav. "Ocenění podniku z oblasti poskytování inzertních služeb." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114385.
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The main goal of this thesis is to determine the market value of the company, which operates in the field of advertising services. The thesis is divided into 9 parts. In the first two chapters, there is a brief profile of the company. The third part is devoted to strategic analysis, which aims to forecast sales. Evaluation of the financial health of the company is analyzed in chapter four. Other parts include division of the assets to necessary and unnecessary, value creators and financial plan of the first phase. The eighth chapter describes two methods of evaluation. First is the DCF equity, which is also a main evaluation method. Second method is the method based on market comparison - the method of sector multipliers. The final ninth chapter states resulting evaluation of the company.
9
Tomanová, Lenka. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223314.
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The goal of this master´s thesis: Audit from the Perspective of a Company” is to identify discretions and duties of a company based on the obligation to verify financial statement by the auditor. Among fundamental duties of the company belongs obligation to provide all important information for the financial statement. That´s the reason, why I chose to summarize necessary law, accounting and tax documents as a partial target of this thesis.
10
Boochard, Bonnie K. Foss. "The Company of Animals: a Nontoxic Approach." [Johnson City, Tenn. : East Tennessee State University], 2001. http://etd-submit.etsu.edu/etd/theses/available/etd-0402101-122123/unrestricted/boochard0419.pdf.
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Šikulová, Anna. "Srovnání české s.r.o. a německé GmbH z právního, účetního a daňového pohledu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76225.
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This diploma thesis aims to compare the enactments of German GmbH and Czech s.r.o. (i.e. limited liability companies or private companies limited by shares). The introduction describes the historical evolution till today and defines the main differences in the Czech and German legal interpretations of the place of business, statutory body, registered capital, company shares, etc. Furthermore accounting principles and essential requirements of financial statements are discussed. The reader can find mandatory forms of financial balance sheets and profit and loss reports according to the German Commercial Law and the Czech ministerial regulation No. 500/2002 in the thesis appendix. The last part mentions basic tax liabilities of GmbH and s.r.o.
12
Beránek, Jan. "Návrh na posílení firemních faktorů z pohledu hodnotové nabídky a zákaznických segmentů u vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-416826.
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The diploma thesis deals with the evaluation of factors of the selected company influencing its value offer in the current market environment. The first theoretical part describes the bases defining the relevant company factors, the process of strategic management, value offer and innovation including a description of selected analytical-research methods suitable for the analysis of the problematics. The second analytical part explores and analyzes the environment and factors of the company from which, based on the COP analysis, are selected company factors suitable for subsequent strengthening. The design part of the thesis already elaborates process for strengthening factors including concrete steps that will lead to the future development of the company.
13
Prudík, Kamil. "Modelování procesů spisové služby a jejich specifika z pohledu zdravotní pojišťovny." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203996.
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This master thesis deals with business process modelling of records management service and its electronic form in the area of health insurance companies. The beginning of the thesis introduces the reader to the concepts of process modelling and records management including legal requirements and specifics from the perspective of health insurance company. The next section describes the MMABP methodology, which is used for process analysis of records management processes in accordance with statutory requirements. The result is then confronted with a practical case of doing records management in an electronic form from the perspective of a health insurance company.
14
Lehnert, Zdeněk. "Financování zemědělského podniku z fondu Evropské unie." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223319.
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This master’s thesis shows us the view of offered possibilities financing of agricultural companies in form of grants. This thesis also gives us the analysis of the present status and an overview of acquired subventions of a chosen agricultural company. And the draft part of the master’s thesis contains the preparation of the application form for financing of agricultural company in form of grants.
15
Vajbarová, Eliška. "Řízení stavební zakázky z pohledu dodavatele." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225701.
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Construction order is an essential production unit of a building company. Managing the order in a building company focuses on processing offers, productive preparation and realisation of construction works. The practical part of this thesis describes and examines the management of orders in two construction companies, whose production is oriented toward realisation of ground-based buildings. The result of this thesis is a comparison of these two companies, the lay-out of standard forms and their implementation into agency of the companies to improve their preparation and realisation of the order.
16
Valachová, Zuzana. "Přechod z daňové evidence na společnost s ručením omezeným." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16883.
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The diploma thesis deals with the transfer of natural person enterprise to limited liability company provided that the individual entrepreneuer keep tax records. The thesis defines the basic characteristics of individual entrepreneuer and limited liability company in terms of legal, accounting and tax. There is also a comparison of advantages and disadvantages of both forms of business. The main part of thesis deals with the possibilities of transition of individual entrepreneuer keeping tax records to limited liability company. Specifically this part defines the sale of the enterprise, enterprise deposit and the transfer of property in parts -- again in terms of legal, accounting and tax. At the conclusion theoretical knowledge is applied to a specific example.
17
Kavanová, Zuzana. "Kapitálová struktura a možnosti jejího ovlivňování z hlediska podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442892.
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The diploma thesis is focused on the issue of the capital structure of a selected company and the possibilities of affecting it from company’s perspective. The basic concepts related to the capital structure, the issue of optimizing the capital structure, the factors that affect the capital structure and the financial performance of the company are explained. Furthermore, the work deals with a proposal of ways or sources, by which the company could optimize its capital structure in order to streamline its business.
18
Hepová, Eliška. "Srovnání s.r.o. a SVOČ z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198402.
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This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.
19
Jurečková, Petra. "Výběr právní formy podnikání jednotlivce z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202036.
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Thesis on the topic of Choice of legal forms of business for an individual entrepreneur from accounting and tax side deals with legal forms for small entrepreneurs. After the first analyze the main topic becomes an entrepreneur who does business on the basis of its legal personality and a partner who is the only owner of limited company. Single chapters analyze the issue from the point of accounting, tax and legal. The practical part of the thesis contains model examples. The first part of examples compares tax burden of the partner and entrepreneur and the second part of examples shows evidence of the most usually transaction which can arise on the beginning of business, at first in the tax record and then in accounting.
20
Hronovský, Josef. "Daňové zhodnocení přechodu z fyzické osoby na kapitálovou společnost v konkrétní firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-114184.
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Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.
21
Brothánková, Eliška. "Optimalizace daně z příjmů právnických osob ve vybrané obchodní společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-378852.
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This diploma thesis deals with the analysis of optimization of corporate income tax, specifically limited liability company, using the available funds according to the valid legal regulation. The thesis is focused mainly on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of my diploma thesis is to optimize the tax liability of the limited liability company on model examples and recommend to the partners of these corporations how to achieve the most effective tax obligations.
22
Kokorská, Markéta. "ANALÝZA ZMĚNY PRÁVNÍ FORMY SPOLEČNOSTI ZPA SMART ENERGY Z S.R.O. NA A.S." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223285.
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The aim of the submitted thesis is to describe the procedure of changing the legal form from limited lability copany to joint-stock copany in term of Czech legislation, including accounting and tax implications and analyze the process of transformation, economic bases and impacts on a specific company, which has undergone a change of legal status.
23
Vásquez, Davila Gabriela Fernanda, and Orquera Virginia Rosales. "The link between Soft Methods and Mergers and Acquisitions : An exploratory study of the application of soft methods during Company Z acquisition process." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-52144.
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Even though mergers and acquisitions (M&A) have experienced an upturn during the last three decades, paradoxically two out of three fail to achieve the established objectives because the human side and the complexities it can bring about are most of the times disregarded. In order to grasp those human complexities and facilitate a successful outcome, soft methods could in theory be used. The purpose of this thesis is to bridge the gap between the use of soft methods and an M&A process by taking a broader look at its “soft” aspect in terms of its social and personal dimensions. A case study in the acquisition process experienced by Company Z, a manufacturer of forestry equipment located in Umea, Sweden was conducted. Interviews and documents were the sources of evidence to fulfil a qualitative analysis of the acquisition process, from the acquired point of view, Company Z, in order to comprehend the human complexities raised by this acquisition and find out whether the mentioned company used any kind of soft methods to handle these difficulties or not. The results of the analysis point out that the social and personal dimensions of an acquisition are affected by the process creating diverging and conflicting interests, perceptions, emotions and reactions within the employees. This can hinder the development of the acquisition process. However, no practical evidence was found on the application of soft methods during Company Z acquisition process. Thus, a theoretical framework was developed in order to depict how soft methods could have been applied in Company Z acquisition process.
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Konečný, Jakub. "Daňové souvislosti přechodu z podnikající fyzické osoby na společnost s ručením omezeným." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444241.
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The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
25
Velebová, Štěpánka. "Valuation of the company Gerresheimer Horsovsky Tyn spol. s r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124952.
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The goal of this master thesis is to appraise the medical plastic systems producer Gerresheimer Horsovsky Tyn spol. s r.o. as of July 1, 2012 with the purpose of selling the company to an unknown buyer. The thesis is divided into theoretical and practical part. In the theoretical part there are defined all the important theoretical aspects and methods for business valuation used in this thesis. In the second, practical, part theory is applied to the particular company. Firstly, the appraised company is introduced followed by its strategic and financial analysis, value generators, and financial plan. The core valuation methods used are the two phase discounted cash flows method and the comparable companies method. At the end, the estimated business value is discussed.
26
Almamy, Jeehan. "An evaluation of Altman's Z score using cash flow ratio as analytical tool to predict corporate failure amid the recent financial crisis in the UK." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/13735.
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One of the most important threats for many firms today, despite their nature of the operation, size and longevity, is insolvency. Existing empirical evidence has shown that in the past two decades, business failures have occurred at a higher rate than any time since the 1930s. Many business failure studies have been conducted over time using financial ratios as inputs and traditional statistical techniques. Some of these studies examined whether cash flow information improves the prediction of business failure. Most recently, researchers have employed discriminant analysis to perform business failure prediction. The recent changes in the world caused by unstable environments where many firms fail more than ever, there is increasing need to predict business failure. To this date, there have been limited previous studies conducted on failure prediction for UK firms. Even in other countries, there has been a small amount of research done in the field of firm failures. Therefore, this study investigates the extension of Altman’s (1968) original model in predicting the health of UK firms using discriminant analysis and performance ratios to test which ratios are statistically significant in predicting the health of the UK firms .a selected sample containing 90 failed and 1000 non failed on UK industrial firms from 2000 – 2013. The main purpose of this study is to contribute towards Altman’s (1968) original Z-score model by adding new variables (Cash flow ratio). The study found that cash flow, when combined with Altman’s original variables is highly significant in predicting the health of UK general firms. A J-UK model was developed to test the health of UK firms. When compared with the re-estimated the Altman’s original model in the UK context, the predictive power of the model was 82.9%, which is consistent with Taffler’s (1982) UK model. Furthermore, to test the predictive power of the model before, during and after the financial crisis periods; results show that J-UK model had a higher accuracy to predict the health of UK firms than the re-estimated Altman’s original model. Finally, the study proves that liquidity, profitability, leverage and capital turnover ratios are significant ratios in predicting failure. Liquidity and profitability have the highest contribution to the results of both re-estimated Altman’s original model and J-UK model. This study has implications for decision makers. Regulatory bodies and practitioners have to take into account the ratios, which contributed highest to the model in order to serve as early warning signals for corrective action.
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Cihelková, Lucie. "Analýza změn právní formy podnikání z fyzické osoby Miroslav Cihelka na firmu Cihelka elektromontáže spol. s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10525.
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Thesis analyzes the possibility of conversion legal business form of a natural person to a limited liability company, stating the essential facts in terms of legal, accounting and tax. The analysis is applied in the practical part on the example of natural person Miroslav Cihelka, thesis evaluates and suggests the most appropriate solution for that company. In addition, the financial analysis assesses the current economic results of company Miroslav Cihelka.
28
Kašpar, Jan. "Zdanění developerské společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360642.
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The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise understanding of commented issues, thesis provides chronological structure instead of classic thematical structure, used in most of similar papers. Thesis accomplished all the established objectives so it is efficient educational instrument mainly for a bookkeeperes and tax advisors, who needs to gain a knowledge of development as such, and it´s taxation.
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Němcová, Hana. "Daňová optimalizace při změně právní formy podnikání z fyzické osoby na společnost s ručením omezeným." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225015.
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This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Veselý, Tomáš. "Proposal for an international Marketing Strategy for a Selected Company." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-403840.
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The master’s thesis analyses a selected company operating in the tourism industry. The company has customers from more than five countries and specialises in offering hotel services in the Giant Mountains, especially for Czech, Polish and German clients. The result of this thesis is an international marketing strategy that is in line with current trends in the hotel industry. The secondary objective is to segment current and potential customers by using Google Analytics when preparing international marketing strategy.
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Šimůnková, Lucie. "Zdanění příjmů členů statutárních orgánů obchodních společností." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-198997.
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The thesis concerns the income taxation of statutory bodies and their members of the companies in respect of performng responsibilities in a commercial-law relationship. The aim of this thesis is to compare the taxation of statutory bodies in different companies. The majority of the thesis focuses on statutory bodies and their members in the Czech Republic and the remainder on statutory bodies of companies in Germany, Austria, Slovakia, Canada, the USA and Australia.
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Váchová, Jana. "Manažerský pohled na formy přechodu podnikání z fyzické osoby na společnost s ručením omezeným." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-165320.
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The aim is to legal, accounting and tax business analysis forms the transition from the individual to company with limited liability and choosing the best option based on the decision matrix for the company. On the base of theoretical frameworks derive recommendations for solving the problems of transition to individual limited liability company in practice.
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Slabá, Jana. "Daňová optimalizace ve výrobním podniku a její vliv na účetní výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206958.
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The main topic of this diploma thesis is tax optimization relating to the manufacturing company and its impact on the financial reporting. The aim of this thesis is to present the individual elements of the tax optimization of the manufacturing company and evaluate their use. It is necessary to describe the taxation system of the Czech republic and corporate income tax. The researched company received grants for purchase of new machines due to operational programme Enterprise and Innovations for Competitiveness from EU. Due to that reason the part of the thesis is dedicated to this programme and the individual elements of tax optimazation, which company used. In conclusion, there is a comparison of using or not using grants for purchase of new machines.
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Hroník, Petr. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222388.
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The thesis was focused on the analysis and evaluation of the efficiency of the chosen company using data processed with financial and factor analysis. The improved results were due to their better predicative abilities compared to the determined values of a competing company.
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Earmia, Jalal Y. "The financial performance of small and medium sized companies: A model based on accountancy data is developed to predict the financial performance of small and medium sized companies." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3406.
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This study is concerned with developing a model to
identify small-medium U.K. companies at risk of financial
failure up to five years in advance.
The importance of small companies in an economy, the
impact of their failures, and the lack of failure
research with respect to . this population, provided
justification for this study.
The research was undertaken in two stages. The first
stage included a detailed description and discussion of
the nature and role of small business in the UK economy,
heir relevance, problems and Government involvement in
this sector, together with literature review and
assessment of past research relevant to this study.
The second stage was involved with construction of
the models using multiple discriminant analysis, applied
to published accountancy data for two groups of failed
and nonfailed companies. The later stage was performed in
three parts : (1) evaluating five discriminant models for
each of five years prior to failure; (2) testing the
performance of each of the .five models over time on data
not used . in their construction; (3) testing the
discriminant models on a validation sample. The purpose
was to establish the "best" discriminant model. "Best"
was determined according to classification ability of the
model and interpretation of variables.
Finally a model comprising seven financial ratios
measuring four aspects of a company's financial profile,
such as profitability, gearing, capital turnover and
liquidity was chosen. The model has shown to be a valid
tool for predicting companies' health up to five years in
advance.Ministry of Higher Education and Scientific Research of the Iraqi Government.
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Earmia, Jalal Yousif. "The financial performance of small and medium sized companies : a model based on accountancy data is developed to predict the financial performance of small and medium sized companies." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3406.
Full textAbstract:
This study is concerned with developing a model to identify small-medium U.K. companies at risk of financial failure up to five years in advance. The importance of small companies in an economy, the impact of their failures, and the lack of failure research with respect to . this population, provided justification for this study. The research was undertaken in two stages. The first stage included a detailed description and discussion of the nature and role of small business in the UK economy, heir relevance, problems and Government involvement in this sector, together with literature review and assessment of past research relevant to this study. The second stage was involved with construction of the models using multiple discriminant analysis, applied to published accountancy data for two groups of failed and nonfailed companies. The later stage was performed in three parts : (1) evaluating five discriminant models for each of five years prior to failure; (2) testing the performance of each of the .five models over time on data not used . in their construction; (3) testing the discriminant models on a validation sample. The purpose was to establish the "best" discriminant model. "Best" was determined according to classification ability of the model and interpretation of variables. Finally a model comprising seven financial ratios measuring four aspects of a company's financial profile, such as profitability, gearing, capital turnover and liquidity was chosen. The model has shown to be a valid tool for predicting companies' health up to five years in advance.
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Kuchynková, Jitka. "Srovnání zdanění s.r.o. ve vybraných zemích EU a mimo EU." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-85934.
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The thesis analyses and assesses tax systems in the Czech Republic, Austria, Estonia, Latvia and Ukraine. Each structural components of corporate income tax and also taxation of profit shares paid to partners are compared. The comparison of taxation concepts are drawed mainly from the national perspective but the cross-border aspects are described as well. Based on all findings the conclusions about advantages and disadvantages of the tax systems are set.
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Zvěřinová, Pavlína. "Optimalizace daňové zátěže koncernu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444240.
Full textAbstract:
The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.
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Le, Thi Thuy Duong. "Daňová optimalizace u vybraného subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-378849.
Full textAbstract:
This thesis is dealing with the tax optimization of the selected company. The introduction of the thesis is devoted to Czech income tax legislation focusing on taxation of legal entities. The aim of the thesis is to identify areas that allow legal tax optimization of the selected subject. Subsequently, measures will be proposed to the entity to reduce the resulting tax liability.
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Gomes, Sílvia Alexandra Raposo. "Estado de Insurgência : performance, política e resistência nas práticas artísticas contemporâneas." Master's thesis, 2017. http://hdl.handle.net/10362/26592.
Full textAbstract:
A presente dissertação visa, tendo como lente teórica uma antropologia da performance, analisar o modo como os agentes artísticos resgatam a performance do mundo social e mobilizam a «versão mediática» e a «teatrocracia» do poder no que alude ao «drama social» da Guerra Civil Síria. Analisa-se a performance artística enquanto espaço reflexivo que visa desconstruir as estruturas da experiência grupal a partir de uma política cénica ou coreográfica do chão. Para tal, atenta-se ao modo como as «matérias-fantasma» possibilitam uma compreensão do espaço cénico enquanto «lugar de memória» habitado pelas «assombrações» e os «desaparecidos» do conflito sírio. Analisa-se a performance da violência a partir dos corpos «sem órgãos» das Companhias Olga Roriz e Vidas de A a Z, evidenciando o modo como chão em que se dança/interpreta propõe uma arqueologia da violência sobre os corpos, transformando-os num microcosmo da guerra. A partir deste lugar procura-se por um entendimento dos performers enquanto agentes que reinterpretam a história e os discursos oficiais veiculados pelas estruturas de poder, fazendo da performance da violência o seu instrumento ideológico. Analisa-se o discurso performativo em torno da violência enquanto reconhecimento social do sofrimento, no qual a testemunha e a vítima dão suporte à construção de um «fazer-dizer» que procura expressar a violência no espaço social através do campo estético. O corpo é, assim, entendido enquanto «arquivo» do conflito sírio, recuperando as «versões fracas» e assumindo-se enquanto micro-resistência. Atende-se ainda ao processo de objectificação cénica que visa a mise-en-scène do drama social, permitindo que o objecto suba à cena enquanto agente social, tendo em vista a resistência político-cultural. Empreende-se também uma compreensão da performance enquanto espaço simbólico de contestação sócio-política, no qual também o próprio método de improviso se manifesta enquanto estratégia de resistência e descentralização do poder na dança-teatro. Posto isto, a dissertação tem como objectivo máximo procurar uma compreensão do «fazer-dizer» do corpo enquanto possibilidade de exercício de agência e resistência tanto face à estrutura artística, quanto a uma estrutura de dominação política.The aim of this dissertation is to analyze the way in which artistic agents rescue the performance of the social world and mobilize the "media version" and "theater of power” in relation to "social drama" of Syrian Civil War. Artistic Performance is analyzed as a reflective space that aims to deconstruct the structures of group experience from a scenic or choreographic politics of the ground (Lepecki, 2011). For this purpose, it examines how ghost matters enables an understanding of the scenic space as a place of memory inhabited by the 'haunts' and 'disappeared' of the Syrian conflict. The performance of violence is analyzed from the bodies "without organs" of the Companies Olga Roriz and Vidas de A to Z, evidencing the way in which the floor that is danced / interpreted proposes an archeology of the violence on the bodies, transforming them into a microcosm of war. From this place I search for an understanding of the performers as agents who reinterpret the history and the official discourses transmitted by the structures of power, making the performance of violence its ideological instrument. I analyze the performative discourse around violence as a social recognition of suffering, in which the witness and the victim support the construction of a "make-say" that seeks to express violence in the social space through the aesthetic field. The body is thus understood as a "archive" of the Syrian conflict, recovering the "weak memories" (Traverso, 2012) and assuming itself as micro-resistance. It also addresses the process of scenic objectification that aims to mise-en-scène the social drama, allowing the subject to rise to the scene as a social agent (Gell, 1998), in view of political-cultural resistance. I also undertake an understanding of performance as a symbolic space of socio-political contestation, in which the very method of improvisation is also manifested as a strategy of resistance and decentralization of power in dance-theater. The aim of this dissertation is therefore to look for an understanding of the body's "make-say" as a possibility for the exercise of agency and resistance both in relation to the artistic structure and a structure of political domination.
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鄭宇君. "The Logistics Management On Computer Network Industry：The Case of Z Company." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/55844464846357291048.
Full textAbstract:
碩士大葉大學
事業經營研究所
89
ABSTRACT Due to Internet rose & digital technology widely applied, grasping information has become the key elements against enterprise competition in 21 century. Flexibility & speed are now jumping as the law of marketing survival. Electronic industry is developing the allocation & mapping for global strategic management one after another, so as to meet customers'' requirement & heightened competition. The research is meant for discussion, which gathers the information & successful case with implementing logistics management in related electronic industry, through the study of consolidated historical document & individual case, then develop the following propositions: Proposition 1: The key successful aspect of developing logistics management system are : (1) Enterprises must enable to confirm the core value via logistics management. (2) Top management''s consensus & full support, commits with resources of manpower & finance. (3) Stable product quality. (4) Assist customers to increase competitiveness, by relying on the most efficient service. The basis of success is managing customers'' relationship. (5) Effectively execute the visibility & instant of global logistics management, to share the resources with co-exist & co-victory. (6) It definitely requires a good IT as supplementary tool, & further cope users'' need. Since the users'' keep changing their demand, so there must be a good interaction channel to maintain high-quality of communication. Proposition 2: Facing the changeable informative environment, it''s unique way to keep research & development, not stop innovating new product, mastering the significant technology to provide the most market competitive product & assist customers with global marketing to generate true profit. Do more than customer expect, is the foundation of managing customers'' relationship. Proposition 3: Executing the real 〝Making Partnership Work〞, is crucial to build up collaborative relationship with co-exist & co-victory among enterprises. To set up technical support with ''24 hours call centers'', the global back up points, plants, customers enable to obtain informations & further share resources, forward questions, then get immediate feedback as well as services. Be aggressive to develop the big organization in strategic alliance, & accumulate the competencies, enhance the superiority of competition, so as to create the win-win situation.
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Wu, Lien-Sheng, and 吳連生. "The Competitive Strategy of Semiconductor Distributor -A Case Study of Z Company." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/41810831257241321667.
Full textAbstract:
碩士輔仁大學
科技管理學程碩士在職專班
101
With the rapid grow of electronics industry; the semiconductor industry continues to grow. The semiconductors components suppliers not only play an important role in effectively provide parts and components, but also product strategy and planning will also be the key to success. Based on theories from previous literatures, one can investigate the means of marketing, product strategy, and distributors’ decision making to establish a holistic research framework. Then, the next step is to rationalize the competing distributors’ decision making and to generate an analysis of the current semi-conductor marketing trend and the distributors’ operations. This presentation dedicates primarily to the case study of an individual company. The fourth chapter involves first understanding and introducing the operating condition of the company of interest, then analyzing the serious of the semiconductor distribution strategy, and facing tough business competitor with a tiny profit, and then how to improve the value-added products, and increasing product sales gross profit. The analysis of this report will offer a conclusion and some recommendations for the future study.
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Yang, Te-Chien Felix, and 楊德堅. "Development Strategy in Secondary Battery Industries – A Case Study of Z Company." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/96atrk.
Full textAbstract:
碩士國立臺灣大學
事業經營碩士在職學位學程
106
The ramping demand for mobile energy has fueled the development of secondary batteries since 1980s. Although to people working within the industries, battery technologies are rapidly progressing, battery users think otherwise. They felt that the industries are moving slowly and the cost per charge cycle is still unaffordable. This thesis analyzes current status of the secondary battery industries and describes how a start-up company positioned itself against the industrial giant, Lithium Ion battery (LIB). The later with the subsidization from worldwide governments is showing great growth in this decade. Low-price strategies utilized by Chinese manufacturing companies fully subsidized by its government, however, have changed the landscape of world’s manufacturing industry of LIB’s. Entering the industries with innovative technologies in Silver-Zinc batteries, a start-up’s head-to-head competition with LIB yielded little result. For lack of existing supply chain’s support, the company developed into a vertical integrated corporation. Automated production ensured the consistency of its products. Subsequently the company abandon its red ocean strategy, avoided competition with LIB and commercialized its battery in button cell, which solved the energy problem for hearing aid’s users and successfully created a blue ocean market where innovative values were realized.
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Tseng, mei-wen, and 曾美雯. "The Study to Cultivate Employer Branding: A Case Study of Z Company." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/39dbj3.
Full textAbstract:
碩士銘傳大學
諮商與工商心理學系碩士在職專班
107
With the increase in talent migration. The shortage of talents is also expanding. Encourage companies to pay attention to the retention strategy of quality employees and strengthen the attractiveness of potential talents. For start-up companies, the investment of talents is critical to their survival and development. Employer Branding is a new thinking for human resource management. The purpose is to establish an ideal workplace in the minds of employees. In order to increase employee recognition and input, strengthen employees' willingness to stay and shape organizational culture and reputation, and achieve corporate development goals and sustainable development. This study uses Berthon, Ewing & Hah (2005) to propose the five value perspectives of Employer Branding as the measurement indicators. Take the development value of the main axis. Combine the questionnaire and the way of observation. Analyze the current situation of the organization to improve the problems faced by Employer branding, Through the literature discussion and planning organization to promote the Employer branding action plan. Take four steps: diagnosis, planning, action, and evaluation. Through the training of newcomers in the field of human resources, on-the-job training, work guidance... the intervention plan for this research. It also explores the course of implementation of the action plan and evaluates the implementation results of the action plan. Propose a proposal to organize an employer brand. As the action plan is still being implemented. At this stage, the benefits are employee perception cases. The company's training program for employees' skills and functions and the learning process that encourages and affirms. Helps employees gain experience in their future careers, enhances personal confidence through knowledge learning, and enables employees to engage in positive work engagement.
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Yu, Szu-Yi, and 余思怡. "Product Sales Forecasting for Insulating Coating Case Study of the Company Z." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/nc66f7.
Full textAbstract:
碩士國立中央大學
工業管理研究所在職專班
107
The goal of the current thesis is to study how sales forecasts can predict and contributes to the improvement of business performance, and the data accuracy of sales forecasts relating to the overall efficiency of the its supply chain. The Z company integrates and manages various process activities within the supply chain through a reliable forecasting source, which can reduce the Bullwhip Effect brought by the supply chain, and makes the supply chain data more flexible and synergizing between production and market sales. The aim is to achieve a level of service that is satisfactory to the customer. This research is based on Z company as the research subject. Using the regression analysis under the quantitative method which is used to define the most significant independent correlation variable and establishing its regression model from the sales forecast of insulating coating products, and then make a significant verification of the overall regression model. Utilizing significant test, collinearity test, ANOVA and residual analysis to conclude a predictive model. The results of the study, can be seen that the cost side factor has no significant impact, but in the economic index "Taiwan Index of Producer’s shipment for Manufacturing"; the Manufacturing purchasing manager's index (PMI), "Employment Index", " Material Price Index” and “New Order Export Index”; the downstream application market factor “The sales of Enamelled Wires” is significant. Based on the analysis of the regression model, the above five variables have a significant impact on the sales volume for the insulating coating products. Keywords: insulating coating, sales forecast, regression analysis
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ZHENG, YI-CHANG, and 鄭鎰錩. "A Study of Operating Strategy for Construction Industry-The Case of Z Company." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/vy8gab.
Full textAbstract:
碩士國立高雄大學
亞太工商管理學系碩士班
105
This study explores operating strategy of the construction industry by using SWOT Analysis and Five Forces Analysis to evaluate the competitiveness of the case of Z Company. The major findings indicate that the Z Company adopts the product strategy successfully underlying its reputation in the industry to establish its corporate image during the past 30 years. In the SWOT analysis, the Z Company actively pursued the progress of technology and building materials to upgrade the company operation and strengthen its competitive advantage. However, inadequate supply of talent staff and worker prevail and it must actively train or recruit the future successors and skilled personnel. For external opportunities, it can be combined with the emerging studio, so the professionals can be upgraded to develop different areas of the customer sources. As for the external threat, the Z Company is a sole proprietorship and the use of funds is highly limited, so it should avoid the operation of low-cost bidding strategy. The results of the Five Forces Analysis indicate that the threat of substitutes is low, the potential competitor is low, the bargaining power of the customer is low, the bargaining power of the supplier is high, and the intra-industry competition is high, showing that the industry in which the company is located still has many opportunities. But the competition among construction firms is relatively intense. The results derived from this study suggest that the Z Company needs to adopt differentiated strategies by developing green energy markets, recruit talent workers, in cooperation with the studio, and engaging in the division of labor in order to enhance the Z Company’s efficient of operations.
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FILAŘOVÁ, Marie. "Zdravotní pojištění z pohledu občana." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-45738.
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Health insurance can be divided into two basic categories, the public health insurance and the private health insurance. The basic form of the care is financed by the legal insurance through nine health insurance companies, the duty ofbeing insured is set by the law as well. I used quantity research and interviewing technique in my diploma work. Data collection was made by a questionnaire. Investigating sample was made up by 100 respondents. They were all the town Písek citizens chosen by the criteria of age between 26 - 65 years old. The aim of my diploma work was to give a view of the Czech Republic citizen on health insurance. In agreement with the aim of my work, I set three hypotheses. The results ofthis work will be used in school curriculum and moreover, they could be used as the basis for optionallegislative bills of regulation changes conceming to health insurance.
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Lin, Pi-Hsueh, and 林碧雪. "The Study of Governance Mechanism and Agent Value Reengineering: Evidence from Z Leather Company." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/18103986085793598611.
Full textAbstract:
碩士銘傳大學
管理學院高階經理碩士學程
100
Leather industry is one of the very important traditional industries in Taiwan, and downstream shoe factories are its major selling targets. Leather traders not only take up the role of supply chain broker, but also perform the task of new leather development and the instruction of the leather usage exploitation. As such, the role of leather traders leads them into an extremely important position in this industry. However, due to environmental changes and information technology innovations, the upstream tanneries can easily bypass the leather traders through Internet and contact with the downstream customers directly. Thus, such situation causes the leather traders to face the disintermediation problem and the case company of this study, Z company, also faces such dilemma. Therefore, the problem of Z company is how to overcome the problem of opportunistic behavior raised by the upstream tannery and enhance its current sustained competitive advantage? Many literatures have demonstrated that enterprises can effectively reduce or avoid opportunism through the use of governance mechanisms. However, most of these studies focus on quantitative causal analysis, and few studies concentrate their discussions on real-world context and deep insights through case studies qualitatively. Therefore, the objective of this study is to understand the usage and degree of governance mechanism implemented by our case company toward its upstream tannery, and then propose several feasible suggestions for solving disintermediation problem and enhancing operatonal and strategic performances. Through case study methodology, the questionnaire of this study was designed primarily from the problems faced by the case company and previous related research framework. Through interviews and a detailed analysis of the interviews, the E tannery and Z case company in all levels and conclusions are as follows: Overall, the administrative control, enterprise bargaining power and social/relational norms implemented by Z case company can effectively inhibit the effect of the supplier''s opportunistic behavior. However, the administrative control effect to current situation is relatively low, the enterprise bargaining power effect is higher and the effect of social/ relational norms is the highest one. Especially the integration of information and activities is with a high locking effect. Meanwhile, Z case company and E tannery have close joint decision making in order to achieve common and mutual goals and profit. In this study, we kindly propose related conclusions and possbile suggestions and expect this study could thus to provide Z case company some solutions to avoid disintermediation problem, and the research results can be extended to other industries for which have a similar situation. Also we hope our study outcomes could also enable Z case company and enterprises to reduce their upstream suppliers’ opportunism and bring more performance and concrete contributions to enterprises.
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TSAI, CHENG-YI, and 蔡正益. "Evaluation and Management of Sewing Machine Parts Supplier-Take Z Company as an Example." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/6k4juy.
Full textAbstract:
碩士國立勤益科技大學
工業工程與管理系
106
The history of sewing machine has been more than 150 years. Which were extensively applied in food, clothing, housing, transportation, education, entertainment and other daily live. Sewing machines play an important role in implementing products production. Taiwan is the most massive export country in sewing machine. And Taichung is the most production base in the parts of sewing machine. The suppliers supply more than 300 major components of sewing machine, which are classified into seven types of producing technologies. Such as punch, bearing, powder metallurgy, aluminum, zinc alloy, molding, and electronics to achieve the tolerance in 0.1mm for the sewing products. The study is taking Z Company as an example to analyze its 120 various types of suppliers by SWOT, Delphi, AHP and supplier evaluation sheets to grade the suppliers with scores of A, B to C and classify them accordingly. The suppliers with grade B and C will be counseled to meet the target of grade A so as to provide material with stable quality and reasonable price to Z Company. And establish partnership between Z Company and suppliers by the process of counseling to meet the goal of sustainable development.
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Chang, Chang fu, and 張昌富. "The Case Study of Channel Strategy in Semiconductor Component – A Case in Z Company." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/92672285897813007222.
Full textAbstract:
碩士國立臺灣科技大學
企業管理系
98
The main purpose of the thesis is to investigate the management strategy of semi - conductor component distributors in Taiwan. We adopt the “ case study method ” to analyze the semi - conductor industry in order to know the present industrial environment and the future trend of development. According to Michael Porter's Five Forces Model we can analyze the semi-conductor distribution industry’s competitive environment and the exterior threats in the market. The analysis of the operational performance and the competitive strategy of a case company also through the interviews and the case studies. With the research analysis result, we know that semi-conductor component distributors should have the entrepreneurial resources and management abilities in order to adapt industrial changes: (1) Product line integrity.(2) FAE technical supporting ability.(3) Grasp the market pulsation tendency ability.(4) Consummate operation managed capacity.(5) Steady financial structure.(6) Establish E-service mechanism.(7) Enlargement and management strategy. This research can provide an enterprise as future references to inspect its core competency and the strategy formulation.