Founded in 1896, the Chunghwa Post Corporation, provided the people with the post services, savings and insurance by government organizational structure. In 2003, the Chunghwa Post Corporation reorgained its structure to be a national enterprise, in order to comply with the global trend and government policy. The business model was changed from service-oriented people to be a business-oriented enterprise. After reorgained, the Chunghwa Post Corporation adjust its operation goals, not only to serve the people with good quality but also to gain the profits for keeping the company subtainable and development . All the revenue of the post comes from the operantion of branch offices, espercilly from the Taiper Post Office where located in Taipei metropolitan area. We shall to know what the problem for the operation of Taipei branch offices after corporation. In this study, there are many problems under the discussions through the ten managers work in the Taipei branch offices, we get many suggestions and hope it will be a helpful for the future companys decision and policy-making. We found that to evalue the focus of performance of branch offices is unfair¡F double recheck of audictors will effect the routine operation of branch office¡F be kind to managers and staffs that hard work in branch offices and establish the good information system to support and reduce the mistake of business operations.

Syfte: Syftet med denna studie är att identifiera hur framfarten av online-banking påverkar de fysiska kontoren. Metod: Vår studie har genomförts med en kvalitativ metod och en abduktiv ansats. Valet av datainsamlingsmetod  resulterade i semistrukturerade intervjuer. Urvalet för respondenterna har varit litet med bara 9 respondenter. Respondenterna valdes strategiskt och utefter vad som fanns att tillhandahålla. Vi använder både personal på bankkontor och bankkunder. Teoretiskt referensram: Utgångspunkten för vår studie är tidigare genomförd forskning på relaterade ämne. Även beslutsteorier och forskning om hur individer reagerar på förändring har legat till grund för vår studie. Dessutom använder vi oss av teorin diffusion of an innovation. Slutsats: Resultatet av denna studie blev att vi identifierade ett cirkulärt händelseförlopp när det gäller förhållandet mellan online-banking och bankkontor. Utefter analyser av de semistrukturerade intervjuerna kom vi även fram till att de fysiska bankkontoren fortfarande behövs både ur kunders och bankers perspektiv. / Purpose: The purpose with this study is to identify how the online-banking services has a impact on the physical branch offices. Methodology: The research strategy for our study has been of a qualitative nature and with a abductive approach. We have been using semi-structured interviews to collect our empirics. Our selection of respondents is fairly small with only 9 respondents. There has been an strategic selection of respondents. We are using both staff at branch office and banking customers. Theoretical Approach: The base for our study is earlier research on similar subjects. We have also been using decision making theories and proven research about how individuals react on changes. Furthermore, we are using the diffusion of innovation theory. Conclusions: The result of our study is that we identified a circular course of event that describe the relationship between online-banking services and bank offices. The analysis that was made on the semi-structured interviews shows that the branch offices still is desirable both from customers and from banks.

The thesis is a comparison between the business environment in Czech Republic and in France in term of SME's definition, legal forms of enterprise and different steps for a creation of enterprise in both countries. The thesis compares as well the tax and the social insurance in France to the Czech Republic system. The information founded is used by a Czech company to setup a branch office in France. The objective of the thesis is to evaluate the feasibility of this strategic concept of branch creation.

The diploma thesis deals with possible option of establishing the branch office of the technology company in Slovakia. The first part is focused on theory related to setting up the business plan. The second part contains analysis describing current status of the company of interest based on the information provided. The proposal of the branch office setting up is included in the last part of the diploma thesis where ways the company could follow when entering new market are described.

This business plan has been developed in order to evaluate the feasibility for the start-up of a trading company based in Honduras and a Latin American Cafeteria based in Taipei, Taiwan, Eureka LLC. The present will also serve as an operational framework and plan for the first three years that the company will be in business. According to Taiwanese law, the company needs to have a representative from the home office and a manager that lives in Taiwan. Hence, Eureka LLC will have two founding partners, and will need a start-up capital of $44,347.64 which will be provided jointly in equal parts by the founding partners. While taking advantage of the current FTAs between Taiwan and some Latin American countries, this business plan will also serve to demonstrate the enormous potential that there is for trading between Latin America and Taiwan, not only for the economy of the countries but also for the well-being of Latin American expats living in Taiwan. The forecasts show that the business model works and it can let the company grow organically over time, by adding new products according to the demand or even by entering other Asian markets.

This Master’s thesis has been elaborated on the basis of a real issue, which a company, which decided to procure it’s full time presence in the Austria’s market, is facing. The analysis of the present state, which proved the rationality of the decision, is followed by a theoretical fundament of this thesis, that lays the foundations of the specific proposal leading to reach the aim given by the company. The theoretical part of the thesis deals with the core of the international trade and its brief history. The thesis is further focused on the areas of the international trade important for solving the given issue. The main areas are as follows: international trade legal regime, law of international trade, risks in the international trade, ways of penetration into a foreign market. Based on the knowledge attained in the theoretical part of this thesis, while applying them, I have come to the conclusion, that it would be best for the company to establish a branch office in the Austria. The conclusion is followed by a factual proposal of progress supplemented by a calculation of costs of establishing the branch office and calculation of operating costs for the first year. I am also proposing a strategy for legal relationships being concluded by a branch office and marketing strategy for the first year.

The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.