The main objective of this thesis is to map present system of business law in China, identify key factors, that formed and determine its present shape and compare theoretic form with reality, so that this thesis may become a basis for further exploring and studying of Chinese system of business law. The thesis is divided into four sections. Topic of the first section are sources of business law, their hierarchy and scope. Second part describes various types of business entities and their legal forms. Third part describes current state of contract law, while the fourth part studies various means of solving commercial disputes. Scope of this thesis does not cover business law in Taiwan and special administrative regions of Hong-Kong and Macau.

The diploma thesis is focused on software process improvement in very small entities. It contains description of benefits that can be achieved by implementing such improvements. The focus is on the use of the fairly new ISO/IEC 29110 international standard and the basic profile of ISO/IEC 29110 standard for software engineering in particular. The standard is also suitable for use in system engineering. However, such application is not discussed within this diploma thesis. The aim of the work was to promote dissemination of information regarding said standard in the Czech Republic. The thesis, therefore, describes advantages of conforming to the standard and issues that the standard deals with. Thus, the attractiveness of the standard for very small entities is expected to increase. Furthermore, the thesis describes the importance of centers (organizations) providing support for very small entities. These centers are dedicated to spreading information about the standard and helping VSEs with the implementation of ISO/IEC 29110 into practice. The possibility of creation of such center in the Czech Republic is discussed in the thesis. A description for the center is provided designed based on information about similar foreign centers and their experiences gained during execution of pilot projects aimed at implementing the ISO/IEC 29110 processes and practices. In the practical part of the thesis, an informational website about ISO/IEC 29110 has been designed and created. The website will serve as a source of information regarding the ISO/IEC 29110 standard in the Czech Republic. It will also promote the activities of the center for very small entities and provide organizations with possibilities of collaboration. I regard the main contributions of the thesis to be: evaluation of center's competencies needed promote the use of ISO/IEC 29110 in Very Small Entities for example by an execution of pilot projects us; and the creation of a website that can be used to concentrate knowledge about the ISO/IEC 29110 standard and to share it among the target audience.

The aim of the thesis is to determine the value of the company Kofola a.s. as of May 1st, 2014 using only public data. The valuation is created for ordinary buyer who has the opportunity to diversify his portfolio, which means that the goal of the valuation is to find out the net market value of the company. The theoretical part is devoted to the basics of business valuation, terms, methodology and recommended practice which is focused on DCF entity approach. The practical part introduces the company, the strategic and financial analysis are processed here and result in confirmation of going concern principle, then financial plan based on value drivers is prepared and finally by DCF entity approach net market value of the company is calculated.

The presented thesis deals with the task of automatic information extraction from HTML documents for two selected domains. Laptop offers are extracted from e-shops and free-published job offerings are extracted from company sites. The extraction process outputs structured data of high granularity grouped into data records, in which corresponding semantic label is assigned to each data item. The task was performed using the extraction system Ex, which combines two approaches: manually written rules and supervised machine learning algorithms. Due to the expert knowledge in the form of extraction rules the lack of training data could be overcome. The rules are independent of the specific formatting structure so that one extraction model could be used for heterogeneous set of documents. The achieved success of the extraction process in the case of laptop offers showed that extraction ontology describing one or a few product types could be combined with wrapper induction methods to automatically extract all product type offers on a web scale with minimum human effort.

The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.

The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.

La question de la nature de la firme n’a jamais suscité de consensus parmi les économistes, ce qui signifie que loin d’être épuisé, ce champ de recherche mérite de faire l’objet de nouveaux développements théoriques. Quelles sont les propriétés constitutives et quels sont les mécanismes de gouvernement – interne et externe – des firmes ? Partant d’une analyse critique des théories économiques, cette thèse propose de poser les jalons d’une théorisation de la firme en tant qu’entité réelle émergente fondée sur le pouvoir. Pour ce faire, nous développons une démarche méthodologique originale reposant sur une approche pluridisciplinaire (économie, théorie des organisations et droit) et expliquons que la firme crée des mécanismes génératifs intrinsèques. Pour comprendre les règles constitutives de la firme, nous analysons les relations de pouvoir, lesquelles sont, par nature, plurielles et « cohésives ». Avec l’évolution récente de l’environnement institutionnel, les relations de pouvoir se sont substantiellement modifiées. Que ce soit dans l’entité firme (gouvernement interne) ou dans l’entité firme-réseau (gouvernement externe), nous montrons théoriquement et empiriquement – à partir des enquêtes REPONSE 2004-2005 et ERIE – une relation positive entre le pouvoir et la coopération dans l’activité de production. De nombreuses implications politico-légales et normatives émanent de notre travail de recherche. / The question of the nature of the firm has not lead to a consensus among economists, which means that this research field is not obsolete and makes way for new theoretical investigations. What are the constitutive properties and the internal and external governance mechanisms of firms? Starting from a critical analysis of economic theories, this dissertation proposes some building blocks for a new approach to the firm as a power-based emergent real entity. To do so, an original methodological reasoning based on an interdisciplinary framework (economy, organization theory and law) is proposed and it is shown that the firm produces intrinsic generative mechanisms. In order to understand the constitutive rules of the firm, we analyze power relationships, which are in essence plural and cohesive. With the recent evolution of the institutional environment, power relationships have been substantially modified. Whether in the real entity called “firm” (intra-firm level) or in the real entity called “network-firm” (inter-firm level), we show both theoretically and empirically – from the 2004-2005 REPONSE and ERIE surveys – a positive relationship between power and cooperation in productive activity. Several politico-legal and normative implications result from this dissertation.

Denna uppsats ämnar belysa om det går att digitalisera den individuella studieplanen på en institution vid Uppsala universitet. Digitalisering anses vara en av de största trenderna som påverkar dagens samhälle och det har visats bidra till ökad tillgänglighet och effektivitet inom offentlig förvaltning. Vid Uppsala universitet finns det i dagsläget behov av ett digitalt system för hanteringen av den individuella studieplanen. Studieplanen hanteras för tillfället som ett papper i form av en PDF och upplevs enligt tidigare studier, som ett mindre bra planerings- och uppföljningsverktyg. Forskningsarbetet har utförts baserat på forskningsstrategin Design & creation. Resultatet av forskningsprocessen är en informationsmodell, en processmodell i olika nivåer, samt en databas. Dessa modeller och databas är baserade på tidigare forskning, befintliga dokument och empiriskt material från intervjuer. Tidigare forskning omfattar ett verktyg för digitalisering, problem med identifierare, samt forskning kring modellering. De befintliga dokumenten utgörs av en tidigare studie om den individuella studieplan, samt lagstiftning, riktlinjer och allmän information gällande denna studieplan. Intervjuerna genomfördes med 9 informanter som använder studieplanen i sin roll på Uppsala universitet. Modellerna och databasen har utvärderats i en kriteriebaserad intervju med ämnesexpert, samt i en teoribaserad utvärdering. Forskningsresultatet tyder på att det är möjligt att digitalisera studieplanen med hjälp av de framlagda modellerna och databasen. Dessa modeller och databas kan med viss modifikation användas för att bygga ett digitalt gränssnitt och ett fullständigt system för studieplanen. / This thesis aims to illustrate whether it is possible to digitize the individual study plan at an institution at Uppsala university. Digitalization is considered one of the biggest trends that affects today’s society and it has been shown to contribute to increased accessibility and efficiency in public administration. Uppsala university has a need for a digital system for the individual study plan. It is currently handled as a paper in the form of a PDF and is perceived as an inferior planning and monitoring tool, according to previous studies. The research work has been carried out based on the research strategy Design & creation. The result of the research process is an information model, a process model at different levels and a database. These models and database are based on previous research, existing documents and empirical material from interviews. Previous research includes a tool for digitalization, problems regarding identifiers and research regarding modeling. The existing documents comprise a previous study of the ISP, legislation, guidelines and general information regarding the ISP. The interviews were conducted with 9 informants who use the study plan within their role at Uppsala university. The models and database have been evaluated in a criteria-based interview with a subject matter expert and in a theory-based evaluation. The research results indicate that it is possible to digitize the study plan using the presented models and database. These models and database can be used with slight modifications to build a digital interface and a complete system for the ISP.

The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern.

This diploma thesis deals with the design and implementation of a desktop application designed to determine the dimensional changes of concrete mixtures during solidification. The work includes implementation of the server portal for real-time data evaluation. The introductory part deals with the analysis of the measurement task and the original solution, as well as the specification of the new application and its deployment in real operation. The next part of the thesis describes current software technologies used in the development of desktop and server applications. The design and implementation of both parts of the solution is a major part of the work. In the last part, the real-time functionality test of the application is presented.