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.

The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.

The Master’s thesis is focused on the issue of the financial statement consolidation of a selected company and the subsequent evaluation of the impact of the consolidation group change on the economic situation of the concern. The first part contains the theoretical knowledge of this area, the second part includes the introduction of the concern and its current economic situation, and the last part is devoted to the consolidation of the new consolidation group and evaluation of the impact of the change on the economic situation of the concern.

The master´s thesis focused on the issue of consolidated financial statemant of chosen enterprise and evalution of influence on spreading consolidated unit on its economic situation. The first part of a thesis consists of theoretic solutions for preparation of financial statements. There is introduced chosen concern and evaluated its economical situation in second part. By an application of theoretic findings are formed a consolidated rules and a new financial statement spread with a new subsidiary. Finally there is evaluated a consequence of spreading consolidated unit on its economical situation.

The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.

This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.

The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.

The topic of the thesis is the comprehensive proposal for establishing foreign branch of the company in the Baltics with a distribution network across the countries of the region. The theoretical part is focused on basic information regarding the legal requirements in the countries concerned. Practical part deals with the specific formation of a subsidiary and commissioning.

This thesis deals with ICE - industrial services as The company must pay a withholding tax on their invoices received. Economic activity is undertaken in Germany. Company income from the supply of goods and services. Selected issue will be resolved by the formation of a permanent establishment or establishing a subsidiary in Germany. Developed solution provides the possibility of effective expansion into foreign markets. Results of the work allows the company to decide which option is best for her.

[pt] A tese é que a rotina de Governança Societária na prática é influenciada mais pelos atores humanos do que pelos sistemas formais com seus artefatos. O objetivo final é entender a influência dos artefatos na rotina de Governança Societária e assim poder realizar proposições teóricas acerca da Dinâmica da Rotina Organizacional e acerca da Governança Societária com base na experiência dos administradores. Foi utilizado o método fenomenográfico, um método qualitativo e interpretativo, a partir de um caso aplicado em um grupo de negócios. A pergunta central foi Qual a percepção dos administradores acerca da influência dos artefatos na rotina de Governança Societária. A pesquisa de campo foi realizada no primeiro semestre de 2019. Foram entrevistados 25 administradores de empresas (Conselheiros de Administração e Diretores) onde a empresa acionista possui participação societária. Conforme preconiza a fenomenografia, ao final encontramos um Espaço de Resultado que aponta três concepções explicadas por cinco dimensões explicativas, a partir das quais três proposições teóricas foram feitas, e uma proposta de evolução do espaço de resultados. Para a academia, a pesquisa contribui para proposições que vem sendo feitas sob a perspectiva teórica das Dinâmicas das Rotinas Organizacionais, considerando a atuação dos atores, o entrelaçamento entre atores e artefatos, as tréguas e a ecologia de rotinas. Para as empresas, o estudo contribui para a gestão do processo de Governança Societária na prática, em toda a sua complexidade, a qual reconheça a totalidade relacional significativa que constituí este processo. Com esta contribuição, acredita-se que será possível desenvolver e aplicar novos mecanismos de gestão que desenvolvam os atores e os processos sociais que são centrais à rotina. Para a sociedade, ao explicitar a realidade da prática empresarial, a pesquisa provê um caminho de diálogo a ser explorado pelas empresas com os legisladores, contribuindo para a elaboração e implementação de leis, bem como para uma maior conformidade, que é de interesse de toda a sociedade. / [en] The thesis is that the Corporate Governance routine in practice is influenced more by human actors than by formal systems with their artifacts. The ultimate goal is to understand the influence of artifacts in the Corporate Governance routine and thus be able to make theoretical propositions about the Dynamics of Organizational Routine and about Corporate Governance based on the experience of the administrators. The phenomenographic method was used, a qualitative and interpretative method, based on a case applied to a business group. The central question was What is the perception of the administrators about the influence of the artifacts in the Corporate Governance routine. The field research was carried out in the first half of 2019. 25 company administrators (Board Members and Managing Directors) were interviewed in which the shareholder company has equity interest. As recommended by the phenomenography, at the end we find a Outcome Space that points out three conceptions explained by five explanatory dimensions, from which three theoretical propositions were made, and a proposal for the evolution of the Outcome Space. For the academy, the research contributes to proposals that have been made under the theoretical perspective of the Dynamics of Organizational Routines, considering the performance of the actors, the intertwining between actors and artifacts, the truces and the ecology of routines. For companies, the study contributes to the management of the Corporate Governance process in practice, in all its complexity, which recognizes the significant relational totality that constitutes this process. With this contribution, it is believed that it will be possible to develop and apply new management mechanisms that develop the actors and social processes that are central to the routine. For society, by explaining the reality of business practice, the research provides a path of dialogue to be explored by companies with legislators, contributing to the drafting and implementation of laws, as well as to greater compliance, which is of interest to all the society.