The advent of the internet has provided a new possibility for companies to communicate with their stakeholders and this thesis uses a new institutional sociology perspective to investigate the adoption of Internet Financial Reporting (IFR) in Arab MENA countries (Middle East and North Africa) to: i) evaluate the extent of IFR; and ii) identify the factors that influence Arab MENA listed companies to voluntarily adopt IFR. The study examines the extent of IFR in Arab MENA countries in 2010 using a sample of 1,456 listed companies from the 16 Arab MENA countries that have a stock exchange. To determine the factors that affect listed companies to adopt IFR, 961 listed companies were investigated from ten Arab MENA countries from two regions. Seven factors are investigated; five of which (company size; profitability; leverage; type of auditor; and industrial sector) have been investigated in prior studies; the other two factors, country and region, are also investigated as the effect of a country has been investigated in very few studies; the regional factor has not been investigated at all in prior studies; and hence contributes to our knowledge. The main findings of this thesis indicate that IFR in Arab MENA countries is growing; but listed companies in Gulf Cooperation Council (GCC) countries have the most extensive practice of IFR; North African listed companies are next whereas listed companies located in the Middle East excluding GCC countries have a lower level of IFR than the other two groups. Moreover, the findings reveal that communities of practice have been formed by large profitable companies as well as those audited by the Big-4 audit firms. Further, financial sector companies and companies from the GCC region also appear to have similar practices with more extensive IFR than other listed companies. These communities of practice may be due to coercive, mimetic and normative isomorphism. From a mimetic pressure, arguably, listed companies imitate each other, as for instance, managers of large profitable companies, or financial companies may network and meet together and discuss issues relating to their businesses. Companies within the same country may also be exhibit homogeneous IFR practice for the same reason. Furthermore, companies from one region may be similar to each other because they have similar country characteristics such as political and economic factors. From a normative isomorphic perspective, the Big-4 audit firms may influence companies to adopt IFR across the globe. Further, banks in many countries have separate requirements bringing a coercive influence to bear on their practices.

近些年，互聯網金融在中國迅速成長。互聯網金融企業在發展過程中掌握了大量的使用者資訊，並根據使用者的金融偏好，為其提供相應的金融服務。商業銀行作為國內金融系統的核心，究竟會受到怎樣的影響，逐漸成為學者關注的重點。在這樣的背景下，本文選取互聯網金融衝擊下的商業銀行為研究對象，試圖找到商業銀行應對互聯網金融衝擊的策略。 本文在前人文獻的基礎上總結了互聯網金融的概念，梳理了互聯網金融發展的幾種業務模式。在互聯網金融的發展過程中，由於其業務與商業銀行的業務有重疊之處，不可避免的衝擊了商業銀行的固有業務。特別是銀行存款、貸款被互聯網金融理財產品、P2P網路貸款所影響。數據顯示，2015年初，我國商業銀行的資產負債業務均有持續下降的趨勢。本文在實證對比以及理論分析的基礎上得出結論：互聯網金融理財產品可能會對銀行存款端業務有顯著影響，並呈負相關係。而P2P網路貸款對銀行貸款業務的影響並沒有存款端顯著，但依然是重要的原因之一。 最後，本文對商業銀行進行了SWOT分析，並依據商業銀行自身特點，為銀行未來的發展提出建議：通過業務、戰略、功能三方面的創新來應對嚴峻的競爭環境。并希望能為後來的讀者提供幫助。 / In recent years, there is a rapid growth on Internet Financial. The Internet companies have a great deal of user information so that they can provide financial services to the user base on their financial preferences. As the core of the domestic financial system, what kind of impacts the commercial banks will suffered gradually become the focus of academic attention. In this context, we select the commercial banks as our study to find strategies to deal with the impact of Internet Financial In this paper, we are combing several business models of Internet Financial based on the former research. Apparently, Internet Financial has inevitable impact on the business of commercial banks as their businesses have overlap. Particularly, the bank deposits and credit loans are eroded by the Internet Financial products and P2P network lending. The data show that the business assets and liabilities of commercial banks have continued to decline in the early 2015.This paper draw the conclusion by the empirical and theoretical analysis: Internet Financial products will affect the bank deposit significantly in and shows negative correlation. The impact of P2P networks loans on bank credit loan is not significant as bank deposit, but it’s still one of the important reasons. Finally, we use SWOT analysis to analyze commercial banks and make recommendations for the future development of the bank according to its own characteristics: through innovation of strategy, function and business to cope with the severe competitive environment. We are hoping to provide help to later readers.

互聯網金融是一個比較新興的概念，也是一個充滿未知，充滿想像空間的概念，其興起有其獨特的背景。這些背景中，有些是全球性的，有些則為中國大陸所特有。 本文藉由相關的一些文獻回顧，並結合一些數據分析趨勢，以中國大陸的互聯網金融為主要研究對象，結合相關論文和期刊的觀點，同時也結合網路上以及電視節目裡一些專家學者的觀點，將這些加以整合，並結合我自己對互聯網金融的一些看法，讓大家對互聯網金融有個整體的瞭解，瞭解整體的框架。 本文探討了互聯網金融的基本概念，特點分別是成本和邊際成本低，效率高能夠充分而快速地抵達潛在客戶，但以小微客戶為主，覆蓋廣，發展迅速，但淘汰率快，監管弱，風險大，市場格局可能發展成寡頭市場。本文也探討了互聯網金融的幾個典型誤區，分別是互聯網金融就是電子化，將一些傳統的金融業務從線下搬到線上就是互聯網金融，不細分客戶，所有客戶都通過互聯網來服務。 本文將互聯網金融分8個模式進行探討，分別是第三方支付，P2P，眾籌融資，互聯網貨幣，大數據金融，互聯網金融門戶，互聯網理財產品，資訊化金融機構，並分別論述這8個模式對傳統金融的影響，並進行中美兩國互聯網金融的對比，預測互聯網金融未來的趨勢。 / Internet financial service is a relatively new concept, an unknown concept and a concept full of imagination. It has special backgrounds. Some are global, and some are unique in China. This paper mostly focuses on the Internet financial services in China. This article combines the view of some papers and magazines, and the paper also combines the view of some experts on TV and on the Internet. But some of this view is not so proper in my point. So I combine this view with my own opinion. I wish that the readers will have a simple understanding of the Internet banking from my paper. This paper discusses the basic concepts of Internet banking. The characteristics are low cost and low marginal cost, high efficiency. The main customers usually do not have too much asset. It has wide coverage, develops rapidly. Its attrition rate is fast. It has weak supervision , high risk and the market may develop into oligopolistic market structure. This article also discusses some typical errors of understanding of Internet banking. The first one is that Internet banking is just electronic. The second one is that moving the traditional financial business from offline to online is the Internet banking. The third one is to use the Internet to service all the customers with no customer segments. This article will discuss the 8 modes of Internet banking, which are third-party payment, P2P, crowd funding, Internet currency, big data finance, Internet banking portals, Internet financial products, information oriented financial institution. And this paper also discusses these eight models’ impact on traditional finance. This paper compares the differences between Chinese and American Internet financial services. At last, the paper predicts the future trends of Internet financial services。

The object of the master´s thesis is a business plan for internet portal KAMZASPORTEM.CZ, which will provide information about sports centres in Brno and surroundings. The thesis contains the theoretical introduction of the business plan and also the analysis of practical part.

The object of the master´s thesis is a business plan for internet portal Sportuj.cz, which will provide information about sports centres in Brno and surroundings. The thesis contains the theoretical introduction of the business plan and also the analysis of practical part.