In this article, a review is conducted to the implementation of Peruvian law of collective agreements and their impact at company level. To achieve this purpose, in principle we mentioned what the Peruvian labor laws and their current application, and then compared with other Latin American visions, and finally outline a more peaceful solution considering the guidelines of the International Labour Organization labor standards and our constitutional current. / En el presente artículo, se realizará una crítica a la aplicación de la legislación peruana de los convenios colectivos y sus efectos a nivel de empresa. Para alcanzar tal finalidad, en principio analizaremos lo que menciona la normativa laboral peruano y su aplicación actual, para luego compararla con otras visiones latinoamericanas, y finalmente, esbozar una solución más pacifica considerando los lineamientos de la Organización Internacional de Trabajo y nuestra normativa constitucional laboral vigente.

The master´s thesis deals with the issue of consolidation of financial statements. Aim of thesis is expansion of the consolidation group of new company Mlékárna Otinoves s.r.o. and subsequent evaluation of finacial situation of new consolidation group. The first part is dedicated theoretical knowledge in the area of consolidation and the second part is focused on preparation of consolidated financial statements and its evaluation.

L’opera analizza i fenomeni di frammentazione del ciclo produttivo dal punto di vista delle relazioni collettive, ponendosi l’obiettivo di verificare l’efficacia degli strumenti contrattuali per “governare” tali processi. Si muove dall’ipotesi per cui sia opportuno valorizzare la contrattazione di secondo livello, stante i minori problemi di applicazione generalizzata e la maggiore sensibilità rispetto agli interessi coinvolti. La parte più rilevante dell’indagine ruota attorno al tema degli appalti, dalle clausole di divieto agli obblighi di informazione e consultazione, sino alle previsioni volte a garantire determinati trattamenti contrattuali o la continuità occupazionale ai lavoratori coinvolti; esperienze apprezzabili che richiedono, tuttavia, uno sviluppo a livello decentrato, anche territoriale o interaziendale. Ci si sofferma altresì sul trasferimento d’azienda, evidenziandosi il fondamentale compito della contrattazione decentrata nel cercare un bilanciamento tra competitività e protezione sociale, oltre che nel vigilare sulla genuinità delle operazioni realizzate. Si passa, poi, agli interventi in tema di somministrazione di lavoro, auspicandosi la realizzazione di un sistema di rappresentanza e contrattazione aziendale integrata, che coinvolga anche i lavoratori somministrati. Da ultimo si guarda al lavoro parasubordinato, con riferimento al quale la contrattazione collettiva è chiamata a sviluppare un sistema di sostegno e protezione che trascenda la tutela dei soli occupati. / The work analyses the outsourcing processes on the point of view of industrial relations, with the purpose to verify the effectiveness of the collective bargaining provisions to “manage” these processes. The dissertation moves from the assumption that the second-level agreements should be implemented, considering the applicability to all employees and the greater proximity to the interests concerned. The major part of the analysis revolves around the service contracts and the heterogeneous related provisions of the national collective labour agreements (such as the ban on outsourcing, the information to trade unions, the entitlement to certain treatments or to hold down the employment relationship), which should be developed by company or territorial level agreements. Then the dissertation focuses on the transfer of business, highlighting the role of the second-level bargaining, which could be able to find a compromise between competitiveness and social protection, as well as to control the compliance of the transactions. The work also considers the staff leasing contract, hoping for a system of collective representation and negotiation which includes the temporary workers. Finally, with reference to the so called “working project consulting agreements”, the author observes that the trade unions should give to the consultants a major collective protection.

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.

The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.