The aim of this Master´s Thesis is a strategic analysis of the company Český národní podnik s.r.o. It consists of external and internal analysis on the base of the strategic recommendations are made. The thesis itself is divided into theoretical and practical part. In the first one there is described the methodology. The second one is built on practical analysis. Analysis of external environment is consists of PESTLE analysis, Porter´s model of five competitive forces and description of the field. Internal analysis is built on application of VRIO analysis, value chain analysis, financial and portfolio analysis. Synthesis is carried out using the SWOT analysis. Final strategic recommendations are focused on the supporting the strengths of the company based on SWOT analysis and exploit the perspective opportunities.

Управление организацией розничной торговли невозможно без постановки эффективной системы бухгалтерского учета, основанной на соблюдении правил ведения бухгалтерского учета, связанных с товарно-материальными операциями и установленных законодательными и нормативными актами. Особенности учета доходов и расходов в сфере розничной торговли, заключаются в применении кассового метода, что вызывает необходимость усиления контроля за движением денежных средств. Предложенные меры совершенствования учетной политики по мониторингу движения денежных средств и за финансовыми результатами с помощью онлайн-касс позволят повысить эффективность учетно-аналитической деятельности в области бухгалтерского и налогового учета. Проведен анализ значимости влияния внешних и внутренних факторов на стратегическое планирование торговых организаций, в результате которого выявлено, что наиболее существенное воздействие оказывает совокупность внешних факторов федерального и регионального уровня. На основании исследования предложен алгоритм оценки факторов внешней среды организации розничной торговли для целей стратегического планирования. Овладение современными методами и средствами стратегического анализа позволит вести эффективный торговый бизнес. / Management of the organization of retail trade is impossible without the establishment of an effective accounting system based on compliance with the rules of accounting related to commodity and material operations and established by legislative and regulatory acts. Features of accounting for income and expenses in the retail sector, are the use of the cash method, which necessitates greater control over the movement of funds. The proposed measures to improve the accounting policy for monitoring cash flows and financial results with the help of online cash registers will improve the efficiency of accounting and analytical activities in the field of accounting and tax accounting. The analysis of the importance of the influence of external and internal factors on the strategic planning of trade organizations, which revealed that the most significant impact has a set of external factors at the Federal and regional levels. Based on the study, an algorithm for assessing the factors of the external environment of the retail trade organization for the purposes of strategic planning is proposed. Mastering modern methods and means of strategic analysis will allow you to conduct an effective trading business.

Reading plays a significant role in society and currently there is worldwide pressure for higher literacy results. The focus of this thesis is reading motivation and how it relates to a learner's amount of reading, reading comprehension and academic achievement since these problematic constructs are attracting the interest of researchers internationally. Researchers have investigated the relationships among these constructs with a variety of results. These relationships, however, have not yet been investigated in a South African context with Afrikaans-speaking adolescent readers, and the only information available on the reading motivation of Afrikaans-speaking adolescent readers is information on their reading preferences in regard to literary texts. Hence the following three research aims were determined for this study: the compilation of a reading motivation profile of Afrikaans-speaking adolescent readers, the analysis of the relationships among Afrikaans-speaking adolescent readers' reading motivation and their amount of reading, reading comprehension and academic achievement in an Afrikaans Home Language environment, as well as the development of a reading motivation framework, particularly for use in the school and classroom environment, for these adolescent readers. The study was carried out in the post-positivistic research paradigm by means of a non-experimental quantitative research approach. Three methods of data collection were used, namely a structured questionnaire (based on the eleven reading motivation dimensions of Wigfield and Guthrie's (1997) Motivation for Reading Questionnaire, which for this purpose had been adapted for the South African context), two reading comprehension tests and obtaining the data regarding the academic achievement of the respondents. The 823 respondents that had participated in this study were the grade 9 learners (Afrikaans Home Language) of seven schools from the Dr Kenneth Kaunda district (North West Province, South Africa), selected by means of purposive sampling so that different quintiles and geographic areas were represented. Information obtained from a comprehensive literature study on relevant motivation theories, on reading motivation in practice and on the relationship among their reading motivation, amount of reading, reading comprehension and academic achievement, as well as from the results of an empirical investigation of the reading motivation of specific grade 9 learners, was used to compile a reading motivation profile of Afrikaans-speaking adolescent readers. The motivation theories on which motivation in this study was based, were the social-cognitive theory, the self-efficacy theory, the ecological system theory of human development and the expectancy-value theory, because these theories emphasise the individual's behaviour within particular social contexts and because constructs such as self-efficacy, task value and mastery, which emanate from these theories, play a cardinal role in determining suitable reading motivation strategies for specific readers. It was essential to compile a reading motivation profile of Afrikaans-speaking adolescent readers before a reading motivation framework for these adolescent readers could be compiled. The reading motivation framework recommends specific reading motivation strategies various social role-players in the school and classroom environments can implement so as to improve Afrikaans-speaking adolescent readers' reading motivation levels. The various social role-players that would influence the Afrikaans-speaking adolescent reader's reading motivation and the reading motivation strategies each of them could use, was systematised (namely the Department of Education, the school principal and management team, teachers and parents). The essence of the contribution made by this study is that a reading motivation profile of a group of Afrikaans-speaking adolescent readers (grade 9 learners) could be compiled, that clear mutual relationships among the respondents' reading motivation and their amount of reading, reading comprehension and academic achievement came to the fore from this study and that a reading motivation framework could be developed by means of which to improve the reading motivation levels of these adolescent readers. / PhD (Curriculum Development, Innovation and Evaluation), North-West University, Potchefstroom Campus, 2014

Reading plays a significant role in society and currently there is worldwide pressure for higher literacy results. The focus of this thesis is reading motivation and how it relates to a learner's amount of reading, reading comprehension and academic achievement since these problematic constructs are attracting the interest of researchers internationally. Researchers have investigated the relationships among these constructs with a variety of results. These relationships, however, have not yet been investigated in a South African context with Afrikaans-speaking adolescent readers, and the only information available on the reading motivation of Afrikaans-speaking adolescent readers is information on their reading preferences in regard to literary texts. Hence the following three research aims were determined for this study: the compilation of a reading motivation profile of Afrikaans-speaking adolescent readers, the analysis of the relationships among Afrikaans-speaking adolescent readers' reading motivation and their amount of reading, reading comprehension and academic achievement in an Afrikaans Home Language environment, as well as the development of a reading motivation framework, particularly for use in the school and classroom environment, for these adolescent readers. The study was carried out in the post-positivistic research paradigm by means of a non-experimental quantitative research approach. Three methods of data collection were used, namely a structured questionnaire (based on the eleven reading motivation dimensions of Wigfield and Guthrie's (1997) Motivation for Reading Questionnaire, which for this purpose had been adapted for the South African context), two reading comprehension tests and obtaining the data regarding the academic achievement of the respondents. The 823 respondents that had participated in this study were the grade 9 learners (Afrikaans Home Language) of seven schools from the Dr Kenneth Kaunda district (North West Province, South Africa), selected by means of purposive sampling so that different quintiles and geographic areas were represented. Information obtained from a comprehensive literature study on relevant motivation theories, on reading motivation in practice and on the relationship among their reading motivation, amount of reading, reading comprehension and academic achievement, as well as from the results of an empirical investigation of the reading motivation of specific grade 9 learners, was used to compile a reading motivation profile of Afrikaans-speaking adolescent readers. The motivation theories on which motivation in this study was based, were the social-cognitive theory, the self-efficacy theory, the ecological system theory of human development and the expectancy-value theory, because these theories emphasise the individual's behaviour within particular social contexts and because constructs such as self-efficacy, task value and mastery, which emanate from these theories, play a cardinal role in determining suitable reading motivation strategies for specific readers. It was essential to compile a reading motivation profile of Afrikaans-speaking adolescent readers before a reading motivation framework for these adolescent readers could be compiled. The reading motivation framework recommends specific reading motivation strategies various social role-players in the school and classroom environments can implement so as to improve Afrikaans-speaking adolescent readers' reading motivation levels. The various social role-players that would influence the Afrikaans-speaking adolescent reader's reading motivation and the reading motivation strategies each of them could use, was systematised (namely the Department of Education, the school principal and management team, teachers and parents). The essence of the contribution made by this study is that a reading motivation profile of a group of Afrikaans-speaking adolescent readers (grade 9 learners) could be compiled, that clear mutual relationships among the respondents' reading motivation and their amount of reading, reading comprehension and academic achievement came to the fore from this study and that a reading motivation framework could be developed by means of which to improve the reading motivation levels of these adolescent readers. / PhD (Curriculum Development, Innovation and Evaluation), North-West University, Potchefstroom Campus, 2014