The diploma thesis is focused on evaluating the impact of programs supporting small and medium enterprises on the competitiveness of czech regions. The first part defines small and medium enterprises and their importance. The second section focuses on describing the various forms of supports for small and medium enterprises. The third part is divided into the three chapters. The first part deals with the specificities of the czech regions. The second chapter analyzes the effectiveness and real impact of the two major programs for supporting entrepreneurship. There are used three different analyzes: analysis of the efficiency of allocation, convergence analysis and correlation analysis of transferred resources and competitiveness factors. The conclusion of this section is accompanied by recommendations for regional policy.

The thesis aims to analyze the current situation regarding the marketing mix in the selected company. Based on this analysis it was found that the current marketing mix should be adjusted in an attempt to increase sales and brand awareness. It was suggested solutions to improve the situation, which consists of improvement proposals. These proposals focus according to the results of the SWOT analysis to improve brand image and expand its presence among the customers. It is also trying to solve the problem with the purchasing power of customers, not least the problem of obtaining customers. Two selected suggestions, which attempts to solve the problem of obtaining customers and also partly to raise awareness about the company and its operations were subsequently tested market.

The cash flow report is very important for a financial management, especially from the point of monitoring liquidity of the company. Its great advantage, in comparison to a profit and loss statement, is the fact, that it eliminates effects emerging from an accounting principle. The financial analysis has a great importance too. It can show to management some signals about financial health of the company. Fundamental provisions concerning the cash flow is asserted in the prerequisites of the Czech Republic by the Accountancy law 500/2002 Sb. There was passed an international accountancy standard number 7 in 1993 called A report on a cash flow, which is recognised internationally as well as in the Czech Republic. The diploma thesis has a theoretical and a practical part. The theoretical part specifies basic theoretical groundwork of the cash flow and financial analysis, configurational methodology and there is also outlined a problematic of planning the future cash flow and financial ratios which use the cash flow. The practical part contains a report of cash flow for last five years concerning a chosen firm, witch is carrying its bussines in electrotechnical industries. Afterwards were counting some financial ratios and made the conclusion about the financial health of the company.

Thesis focuses on the possibility of setting up business entities in tax havens and their utilization in tax optimization. Reader is introduced to the most interesting Offshore and Onshore localities, their advantages, risks and possibilities of use. I will clarify the nature of the tax advantages of various types of companies including explanations of terms come from angloamerican jurisdictions. I will describe the specific steps which are required to set up the company in Grenada, including Sample documents and a model example demonstrating the tax optimization of the hypothetical bussines company. The resulting structure of the company will be subject to lower tax burden and consequently increase competitiveness of its products in global markets.

Purpose of this diploma thesis is to develop a business plan to build a company called Černomořské pochoutky s.r.o., which is dealing with preparation and sell of products of bulgarian-balkanian and Black sea cuisine. Company store will be located in rented premises in the city center of Brno and combines grocery and fast food.

El presente estudio tiene por finalidad analizar la idea de negocio para la implementación de un servicio de asesoría empresarial, que ayude a la micro y pequeña empresa en nuestro país, a través del desarrollo del modelo de negocio bajo la metodología del Business Model CANVAS. Este trabajo comprende la idea de negocio, el análisis del sector y del mercado; así, como su viabilidad. Esta idea de negocio se originó como resultado del análisis de la información obtenida sobre la situación de este tipo de empresas y como resultado del conocimiento adquirido durante nuestra carrera profesional, lo cual nos ha permitido conocer con mayor detalle la realidad y desafíos que estas tienen que afrontar, y más aún en un contexto que exige innovación de las empresas Por otro lado, se recurrió a un sondeo de mercado para determinar si esta propuesta de negocio era de interés y necesario. Como resultado se identificó que existe la preocupación del empresario por el futuro de su empresa y la necesidad de conocer de manera sencilla como opera su negocio y como identificar nuevas oportunidades que le permita generar los flujos de ingresos suficientes. Finalmente, se determinó que mediante una estrategia de diferenciación de servicio personalizado y de calidad, se puede ingresar al mercado para captar clientes. El análisis financiero mostró que esta idea de negocio es capaz de generar valor, con un VAN de S/ 1’700,197 soles y una TIR de 150%, superior a un COK de 11.04%. / The purpose of this study is to analyze the business idea for the implementation of a business advisory service, which helps micro and small businesses in our country, through the development of the business model under the business model CANVAS methodology. This work includes the business idea, the analysis of the sector and the market, as well as its viability. This business idea originated as a result of information obtained on the situation of this type of companies and as a result of the knowledge acquired during our professional career, which has allowed us to know in greater detail the reality and challenges that they have to face, and more so in a context in which companies have to be innovating. On the other hand, a market survey was used to determine if this business proposal was of interest and necessary. As a result, it was identified that there is the concern of the entrepreneur for the future of his company and the need to know in a simple way how his business operates and how to identify new opportunities that allow him to generate sufficient income streams. Finally, it was determined that through a strategy of differentiation of personalized service and quality, you can enter the market to attract customers. The financial analysis showed that this business idea can generate value, with an NPV of S/. S/ 1’700,197 soles and an IRR of 150%, higher than a COK of 11.04%. / Trabajo de investigación

Diese Arbeit gibt einen Überblick über das Spektrum der Enterprise Application Integration. Dazu werden die Grundlagen des E-Business erläutert, um die Notwendigkeit der Integration aufzuzeigen. Eine Aufstellung der verschiedenen Datenformate gibt Aufschluss über die Entwicklungen und die verschiedenen Standards. In dem Abschnitt Middleware werden die technischen Grundlagen einer möglichen Integration erläutert. Besonders wird dabei auf JMS eingegangen, das in der praktischen Anwendung genutzt wurde. Die Frameworks bilden ein umfassendes Mittel zur Integration von Applikationen, deswegen werden sie abschließend vorgestellt. Dabei wird J2EE und das neue von Microsoft propagierte .NET präsentiert. Die Problematik bei der Implementierung wird anhand des Praxis Beispiels herausgearbeitet. Als Verbindung diente SonicMQ, der JMS Broker von Progress.

This thesis focuses on developing a business plan to establish a subsidiary dealing with traffic engineering signs. The introductory part deals with the theoretical work, concepts and methods which will be directly applied in the following sections. Analytical part is focused on the individual analysis of the external and internal environment, a description of the parent company, especially after the financial costs incurred and contains a summary analysis describing the position in the marketplace. The final section contains a selection of the legal form of the founding companies, business and financial plan, risk management, schedule and evaluation of the business plan.

Programinės įrangos kūrimo procese reikalavimų rinkimo ir jų analizės etapai yra patys svarbiausi, nuo jų priklauso tolesnių programinės įrangos kūrimo etapų įgyvendinimas. Informacinių sistemų specifikavimui dažniausiai naudojamos projektavimo kalbos (UML, Z, DFD, OCL ir t.t.), kurių supratimui reikalingos specifinės žinios. Užsakovo projektavimo kalbos žinios dažnai yra minimalios, tad jis pasitiki projektuotojo žiniomis ir pateiktų reikalavimų interpretavimu. Projektavimo etape tinkamai užsakovo nesuprastų, formalia kalba specifikuotų, sistemos projektinių modelių netikslumai, dažnai išryškėja tik realizavimo etape. Klaidingai IT specialisto interpretuotų žinių padarinių taisymas yra brangus ir pailgina programinio produkto kūrimo trukmę. Šiam nesusišnekimui išvengti buvo pasiūlyta dalykinę sritį aprašinėti veiklos taisyklėmis natūralios kalbos šablonais. Veiklos taisyklės yra struktūrizuotos ir vienareikšmiškai interpretuojamos tiek IT specialistų, tiek verslo atstovų. Šis dalykinės srities aprašymo metodas yra labai neseniai pasirodęs ir dar nėra nusistovėjusių standartų jo taikyme. Šiame darbe bus kuriamas algoritmas, kuris veiklos taisyklių pagrindu patikslins nuo skaičiavimų nepriklausomo (arba nuo platformos nepriklausomo) lygmens duomenų modelius. Tuo savo ruoštu paspartindamas projektinių modelių kūrimą ir patikslinimą automatizuojant veiklos taisyklių ir klasių modelio analizę. / Software development process of the collection and analysis phases are the key, since they belong to the software development phases of implementation. Information systems are the most used in the design specification language (UML, Z, DFD, OCL, etc.), understanding the need for specific knowledge. Customer's design language is often minimal, so he is confident in the knowledge the designer and the requirements of the interpretation. The design phase of the customer due misunderstood formally specified language, system design models, inaccuracies, often become apparent only in the realization phase. Erroneous interpretation of the IT professional knowledge effects editing is expensive and prolonged the duration of software product development. This misunderstood was proposed to avoid the subject area specificate operational rules of natural-language ralios pattern. Activities are structured and unambiguous interpretation of the IT professionals and business representatives. The Subject field of the description method is a very recent and has not established standards for its application. This work will be developed in the algorithm, the business rules-based adjustments to the calculations of independent (or platform-independent) level of data models. Meanwhile, prepare their own models for accelerating the development of design automation and to verify rules and model of class analysis.

This paper presents a case study in a high school and youth and adults, located in the city of Passo Fundo, RS, that it uses Strategic Planning in its activities. The purpose this research is to identify management skills of managers of the company under study. To reach this purpose they had been studied the origin and history of education in Brazil, one analyzed the strategic planning and organizational structure of the company and also the functions and abilities, present and expected the director, vice- director and school supervisor of the company in question. To collect data, structured interview was used with the support of open and closed questions, applied with the director, vice-director, school supervisor, teachers, students and their subordinates. With these interviews, it was possible to identify how it is organized the management structure of the company, but also to the analysis of management skills that these professionals possess and should possess, for the efficient performance of its functions and optimization of strategic management of the company. / O presente trabalho apresenta um estudo de caso, em uma escola de Ensino Médio e Educação de Jovens e Adultos, localizada no município de Passo Fundo, RS, que utiliza o Planejamento Estratégico em suas atividades. O objetivo desta pesquisa é identificar as competências gerenciais dos Gestores da empresa em estudo. Para atingir este objetivo, foram estudadas a origem da educação e a história da educação no Brasil. Analisou-se o Planejamento Estratégico e a Estrutura Organizacional da empresa e também as Funções e as Competências, presentes e esperadas do Diretor, do Vice-Diretor e do Supervisor Escolar da empresa em questão. Para coletar os dados, foi utilizada entrevista estruturada, com auxílio de questões abertas e fechadas, aplicadas junto ao Diretor, ao Vice-Diretor, ao Supervisor Escolar, aos Professores, aos alunos e a seus subordinados. Com essas entrevistas, foi possível identificar como está organizada a estrutura de gestão da empresa e também fazer a análise das competências gerenciais que estes profissionais possuem e deveriam possuir para o eficiente desempenho de suas funções e otimização da Gestão Estratégica da empresa.