The aim of the thesis is to propose a change of strategy of corporate social responsibility at PricewaterhouseCoopers. The first partial goal is to analyse the current PwC employees' attitude to current activities of social responsibility at PwC. The online questionnaire is used to analyse employees 'opinions and ideas. Subsequently, the questionnaires will be analysed using statistical methods. The second sub-objective is to compare these activities with other companies of Big Four (Deloitte, EY, KPMG). The third sub-objective is to evaluate the effect of parent companies for socially responsible behaviour in the field of consulting. Finally, the changes of the corporate social responsibility strategy at PwC will be proposed. Moreover, thanks to my collaboration with CSR coordinator at PwC, the proposed changes will be followed by implementation at PwC.

The diploma thesis deals with consolidated financial statements. In the thesis, a change of consolidation method is performed for chosen entity, followed by drawing up the new consolidated financial statements. The effect of changing consolidation method is evaluated.

Bakgrund: Prestationsmätning utgör ett grundfundament i ekonomistyrning och avser styra i riktning mot långsiktiga mål. Vidare bör prestationsmätningen vara sprungen ur såväl långsiktiga mål som strategier där det på koncernnivå är av vikt att kongruens råder mellan moder- och dotterbolag. Vid utformning av en standardiserad modell för prestationsmätning måste hänsyn tas till rådande organisationsstruktur och företagsunika förutsättningar. Representerade mätetal avser påvisa kritiska områden med förhoppning att vidareutveckla verksamheten. Problemdiskussion: Koncernen Emballator Plastics & Innovations utgör tillsammans med underliggande dotterbolag ett konglomerat med koncerngemensam lean-strategi. Koncernen erhåller på månadsbasis rapporter över dotterbolagens prestationsmätning vilka upprättats utan direktiv ifrån koncernen och därmed är av särskiljande karaktär. Ett behov har uppkommit att låta standardisera en modell för prestationsmätning som samtliga dotterbolag kan nyttja för att enklare kunna skapa en övergripande bild över dotterbolagens prestationer. Prestationsmätningsmodellen skall vara standardiserad men samtidigt inte förbise företagsspecifika förutsättningar detta för att tillföra nytta på såväl koncern- som dotterbolagsnivå. Syfte: Denna studie syftar att utveckla en standardiserad prestationsmätningsmodell till Emballator Plastics & Innovations, vilken tar hänsyn till koncernens konglomerat och lean-strategi. Utvecklad prestationsmätningsmodell ämnar skapa en övergripande bild samt tillföra nytta på såväl moder- som dotterbolagsnivå. Metod: Detta är en fallstudie med kvalitativ ansats. Tillvägagångssätt för analys har varit av deduktiv karaktär där den teoretiska grunden i huvudsak baseras på vetenskapliga artiklar. Insamling av empiriskt material har erhållits via dokument samt intervjuer av övervägande semistrukturerad karaktär. Respondenter innefattar verkställande direktörer på koncern- liksom dotterbolagsnivå. Slutsats: Kongruens mellan långsiktiga mål och strategier på Emballator Plastics & Innovations och underliggande dotterbolag har identifierats. Med anledning av identifierad kongruens har förutsättningar funnits att utforma en standardiserad prestationsmätningsmodell. Väsentliga mätetal har utkristalliseras i avseende att skapa en övergripande bild över dotterbolagens prestationer. Modellens utformning främjar konglomeratet. / Background: Performance measurement is a basic foundation in financial management and control, where the intention is to fulfill long-term objectives. Performance measurement should therefore be developed with consideration to long-term objectives and strategies. Consequently, there is a need of congruence between the parent- and subsidiary level. When developing a standardized model for performance measurement, the current organizational structure and conglomerate needs to be considered. Represented key performance measurement aim to demonstrate the critical areas with the intention to influence improvements within the corporation. Problematization: Emballator Plastics & Innovations, is a composition of underlying subsidiaries, characterized of conglomerate and lean-strategy. The corporation receives monthly reports of the subsidiaries’ performance measurement, which have been constructed without directives from the corporation and this resulted in reports of distinctive character. Consequently, the need of a standardized model of performance measurement with the aim to easier receive a comprehensive picture of the subsidiaries' overall performance has arisen. However, the remaining problem is how to develop a standardized performance measurement model, which is beneficial for both parent- and subsidiary level, without ignoring the conglomerate. Purpose: This study aims to develop a standardized performance measurement model to Emballator Plastics & Innovations, where the corporations conglomerate and lean- strategy is taken into account. The developed performance measurement model intends to create an overall picture and bring benefits to both parent- and subsidiary level. Methodology: This is a case study with a qualitative approach. Procedure for analysis has been of deductive character where the theory is mainly based on scientific articles. Collection of empirical data has been obtained through documents and interviews with semi-structured character. Respondents include chief executives at parent- and subsidiary level. Conclusion: Congruence between long-term objectives and strategies at Emballator Plastics & Innovations and subsidiaries has been identified. Regarding to the identified congruence, potentials to develop a standardized performance measurement model have been secured. Significant key performance measurements have been detected, this with aim to receive an overall picture of the subsidiaries' performance. Finally, the design of the model has been designed in consideration of the conglomerate.

A l’heure de la globalisation des relations économiques, il est nécessaire que les décisions stratégiques soient prises au plus haut niveau, celui, dans un groupe, de la direction centrale. Or, construit autour du paradigme de la subordination juridique du salarié à l’égard de son employeur, le droit du travail néglige la dépendance économique, voire juridique, de ce dernier à l’égard d’entités juridiquement distinctes. L’employeur placé dans une telle situation peut voire ses choix stratégiques influencés ou commandés. S’esquisse alors l’image d’un « décisionnaire » étranger à la relation contractuelle nouée qui, néanmoins, influence l’exécution des relations de travail dans le groupe. Cette dichotomie dans l’adoption des décisions ne doit pas avoir pour corollaire l’oubli des responsabilités légitimes. Sans aller jusqu’à faire plier l’autonomie juridique des entités constituant le groupe, il convient d’en amender les effets pour que chacun assume les conséquences de ses décisions. Le droit ne peut rester indifférent au réel. / At a time of globalization of economic relations, strategic decisions have to be made on the highest level, that is, on the group's level. However, french employment law, which was built up around the paradigm of the employee's legal subordination to the employer, disregards the latter's economic or even legal dependence on other legal entities. Yet in such a situation, an employer's strategic choices may well be influenced or even dictated. Thus showing through are the outlines of an external decision-maker, third-party to the contractual relationship, who nonetheless influences the performance of the employment relationships within the group. This dichotomy in the decision-making process should not correlatively incur total oblivion as to the rightful responsibilities. Accordingly, without overriding the legal autonomy of corporate bodies, the legal consequences should be adapted so that everyone takes responsibility for their decisions.

This article analyzes the essential obligations arising on safety and health at work with regard to the parent company in a scheme of productive decentralization, which is characterized in our midst by the widespread use of labor intermediation and outsourcing services both modalities recognized and regulated by Peruvian law. / El presente artículo analizará las obligaciones esenciales que surgen en materia de seguridad y salud en el trabajo respecto de la empresa principal en un esquema de descentralización productiva, el cual se caracteriza en nuestro medio por el empleo difundido de la intermediación laboral y la tercerización de servicios, ambas modalidades reconocidas y reguladas por la legislación peruana.

This master’s thesis deals with a comparison of applied methods of consolidation in connection with evaluation of impact of their difference on a financial situation of capitally connected enterprises through a financial analysis. Theoretical background describes fundamental characteristics of a consolidated financial statement and representative indicators of a financial analysis, but also deals with a procedure of a consolidation. In the practical part of the thesis the acquired knowledge is applied on the evaluation of the current and newly chosen method of consolidation in connection with execution of the financial analysis of both methods. The thesis also deals with the assessment of concrete results and complete evaluation of methods in relation to the financial position and performance of the consolidated enterprise.

This diploma thesis focuses on tax aspects of multinational companies. In the first part there is an analysis of EU Council Directive (relating multinational companies) compared with The Income Tax Law. Practical application of some of the above mentioned Directives is shown in some examples. The next part deals with very discussed and actual problem of multinational companies - transfer pricing. This thesis analyses particular documents for this area. The aim of this diploma paper is to create the copmlex thesis about taxation of multinational companies.

The thesis is focused on holding companies legislation in the Czech Republic and related issue of tax optimization in the international business environment. First aim of this thesis is to map control and influence relations and therefrom arising legal obligations within Tescoma Group. Second aim is to explore Tescoma Group from the point of view of tax optimization and to compare advantages and disadvantages of alternative structures of the group.

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.

The topic of this master thesis is focused on preparation of new consolidated financial statements of chosen company after the sale of ownership interest of the subsidiary and the subsequent evaluation of the economics before and after the change. The thesis is divided into three parts. The first part deals with theoretical grounds, the second part contains the introduction of the concern and evaluates the current economic situation and the last part is devoted to the preparation of new consolidated financial statements and economic evaluation.