The thesis deals with the accounting of Czech company's branch established in Slovak Republic. The first part is rather theoretical, it shows the branch from a legal point of view and consequently in terms of accounting from the perspective of the founder of the branch itself and from the perspective of the foreign branch. Other chapters are devoted to the practical example of the Czech company's branch established in Slovakia. The branch and its founder are defined in the second chapter of the thesis. The third part deals with the accounting of Slovak branch that means with the various operations carried out during the accounting period from the opening of the accounting books through regular transactions to closing the accounting books. The third chapter also describes how to capture branch in the accounting of its founder. The last part is devoted to correct mistakes, respectively infringement of the Slovak accounting standards, which were found in the accounting of the Slovak branch.

Marknaden för biotech-relaterade produkter är komplex och har ökat explosionsartat de senaste åren. Bolag som verkar inom denna bransch är ofta kapitalintensiva och tungt beroende avforskning för att lyckas i det långa perspektivet. Utbudet av biotech-relaterade produkter möteren ständigt överväldigande efterfrågan. Utmaningen ligger således ofta inte i att hitta sin marknadsnisch, utan snarare ligger den oftast djupt rotad i produktutvecklingen och R&D. För finansiering och underlättande av ägarbyte söker sig dessa bolag ofta till kapitalmarknaden (börsen). Vidare spelar grundaren en viktig roll vid stora händelser inom bolag, såsom en IPO. Grundarna sänder då ut unika signaler utefter sitt agerande och även enbart genom sitt närvarande. Denna studie syftar till att undersöka eventuella samband mellan grundarens position och rösträtt (genom aktieinnehav) inom ett biotech-bolag och aktiekursens utvecklingefter en genomförd IPO. Studiens urval består av 119 SME biotech-bolag som är noterade 2010-2017 på den svenska aktiemarknaden. Denna studie förser mottagaren med en analys av hur grundare inom den svenska biotech-marknaden påverkar aktiekursen efter en genomförd IPO. Studien uppvisar ett signifikant och positivt samband mellan grundarens position som “övrig ledande befattningshavare” (e.g. CRO, CSO, COO) och aktiekursens utveckling efter en IPO. Detta samband är starkast första handelsdagen samt en vecka efter IPOn. Vi fann även ett negativt samband mellan storleken på grundares aktieinnehav och kursutveckling den första handelsdagen. Resultatet har strategiska implikationer för hur företag sänder ut signaler vid en annalkande IPO samt hur marknaden tolkar dessa. / The market of biotech related products is complex and have experienced a substantial development in the recent years. Companies operating in this industry are often capital intensiveand heavily dependent on research in order to succeed, in a long-term perspective. The amount of biotech-related products is constantly facing an overwhelming level of demand. Therefore, finding a market niche is not usually the primary challenge, but instead the challenge lies deeply rooted within product development and R&D. To facilitate company financing and shifts in ownership, these companies are often drawn towards the capital market (the stock exchange). Furthermore, the founder plays a considerable role at major events within a company, such as IPOs. On such occasions, founders emit unique signals through their actions and mere presence. This study aims to explain the connection between founder position and voting rights (through shareholding) within a biotech-company, and the stock performance after an IPO. The sample consists of 119 SME biotech-companies, listed on the Swedish stock exchange between 2010-2017. The study provides the receiver with an analysis of how founders within the Swedish biotech-industry affects the stock performance after an IPO. The study shows a significant andpositive connection between founders with an “other governing position” (e.g. CRO, CSO,COO) and stock performance after an IPO. The connection is strongest by the first day of trading and after one week. We also found a negative connection between founder shareholding and the stock performance on the first day of trading. The result has strategic implications onhow companies send out signals during an IPO and how these signals are interpreted by the market.

This thesis deals with school management and relationships between its founders and directors. Laws and other standards formulating the relationships between schools and their founders are presented in the theoretical part. The thesis deals with management theory and employee motivation. Problematics related to competences of each participant is discussed in the theoretical part also. Furthermore, problematics of encroachment of founders to school directors competences is presented. The thesis discusses also the other part of the school management, i.e. the perspective of school founders on school directors work, and quality evaluation by directors. Results of the investigation work give a possibility to review the perspective of founders on their own work with respect to directors and also the view of directors on school founders. The thesis contains basic legislative rules for founders and school directors as it is stated in the Czech Republic and also some internal regulations stating the relationships between the two subjects. Formal and legislative impact on school management is observed together with relationships between participants and their collaborations. The empirical part is concentrated around investigation of this problematic for a group of school founders and school directors.

The final thesis is focused on the analysis of the proces of evalution and self evalution in the school management proces. This proces is on of the important activities of the school. If done corectly ,it often leads to effective regulation of school activities developement, it creates quality schools and to the satisfaction of all parties. The theoretical part of the thesis expains the basic concepts of the evalution process. They are besed on knowledge of literature and its legal basic in the context of recent changes. The research includes a metaanalysis of works that deal with the process of evalution and self evalution. Based on these investigation, the researchers have created a general approach to the evalution of school headteachers for the school founders and the main principles of school headteachers have been named which leads to the improvement of their management activites. KEYWORDS: Evalution, self evalution, quality, headteacher, founder of school

The study aims to create a deeper understanding and gain more knowledge about the complex and dynamic management processes in gazelle companies, in relation to both social- and financial aspects. We argue that financial challenges, such as funding and cash flow controls, are closely connected to social dimensions as human resources and company-specific strategies. Thus, it is not sufficient to handle them separately, since both social- and financial processes are closely connected and influenced by different stakeholders. The research displayed that human resources management practices and finance practices were more important than the other three dimensions. The companies that participated in our study also seem to have different attitudes towards external investors/stakeholders, depending on if they were founded before or after the financial crisis in 2008.

O presente trabalho analisa os debates sobre a escolha do fundador da Cidade de São Paulo, entre os anos de 1953 e 1954, quando ocorreram, na capital paulista, as festividades de comemorações de seu IV Centenário de fundação. Pulularam pela imprensa da época jornais e revistas que naquele momento já circulavam com relativa periodicidade pela Cidade as discussões sobre o mito fundador paulistano e os atributos que davam sentido e significado à paulistanidade. Tais manifestações realçavam os inúmeros símbolos nomeados como ícones da memória social paulistana e da sua identidade. Através da análise de amplo material midiático, chega-se à hipótese nuclear do trabalho: a configuração, nesse momento, de José de Anchieta como mito fundador da Cidade de São Paulo. / This paper analysis the debates about the choice of the founder of the City of São Paulo, between 1953 and 1954, when it was celebrated its IV Century Foundation Anniversary. There were many discussions in the media of that time newspapers and magazines that were published with relative frequency in the city - about the myth of the founder of the City of São Paulo and the attributes that gave sense and meaning to the paulistanidade. These manifestations highlighted the countless symbols nominated as the icons of the paulistana social memory and its identity. Through the analysis of large media material, we get to the core hypothesis of this paper: the configuration, in this moment, of José de Anchieta as the myth of the founder of the City of São Paulo.

Made available in DSpace on 2016-04-28T20:39:08Z (GMT). No. of bitstreams: 1 Josenice Regina Blumenthal de Moraes.pdf: 1474118 bytes, checksum: 3bc33f0dc00645885015b1e06a0860e9 (MD5) Previous issue date: 2015-08-24 / The multigenerational cycle of succession in family businesses has been the subject of concerns regarding the positioning of the founder. These concerns justify the realization of this dissertation considering the following questioning: in the passing of the baton, what is the viewpoint of the founder of the family business on the succession process? Drawing on perceptions of the founder on the succession process, the researcher attempts to identify how their lives are influenced by this process. In order to achieve these objectives, a qualitative research was carried out, with collective and instrumental case study outlining grounded in the Systemic Approach of the family, in the Three-Dimensional Developmental Model of Family Business, which seeks to differentiate the family relationships from the company context, as well as in the correlation of the business family‟s Development Model and the Family Life Cycle Model. Participating in this study were four family business founders invited by the researcher. The presented data was derived from the records of semi-structured interviews with the participants, as well as from the applied instruments: the Constructivist Genogram and the Family Timeline. Proceeding to the individual data analysis, the results marked the individual differences concerning the life story of each participant, and the viewpoint of each founder on the business succession process during the passing of the baton. The overlapping of the family life cycle and the business family life cycle, and their influence on their lives, were also identified in the analysis results. This study pointed towards the possibility of theoretical probing on the subject, in the Brazilian academic community, through scientific research, which may help comprehend the phenomenon of the founder in the succession process of the family business, in the passing of the baton, within the peculiarities of our country, Brazil / O ciclo multigeracional do processo de sucessão em empresas familiares tem sido objeto de preocupações a respeito do posicionamento do fundador. Essas preocupações justificam a realização desta tese considerando a seguinte problematização: na Passagem do Bastão, qual o ponto de vista do fundador da empresa familiar sobre o processo de sucessão? Baseando-se nas percepções do fundador sobre o processo de sucessão, procurou-se identificar de que forma sua vida é influenciada por esse processo. Para alcançar esses objetivos realizou-se uma investigação qualitativa, com delineamento de estudo de caso instrumental e coletivo fundamentado na Abordagem Sistêmica da família, no Modelo Tridimensional de Desenvolvimento da Empresa Familiar, que procura diferenciar as relações familiares do contexto da empresa, bem como na correlação do Modelo de Desenvolvimento da família empresária, segundo Gersick et al, (1997) e no Modelo de Ciclo Vital da Família apresentado por Cerveny (1994). Foram participantes desta pesquisa quatro fundadores de empresas familiares convidados pela pesquisadora. Os dados apresentados foram originados dos registros de entrevistas semiestruturadas com os participantes, bem como dos instrumentos aplicados: o Genograma Construtivista e a Linha do Tempo Familiar. Procedeu-se à análise individual dos dados e os resultados assinalaram as diferenças individuais concernentes à história de vida de cada participante, e o ponto de vista de cada fundador sobre o processo de sucessão empresarial na Passagem do Bastão. A sobreposição do Ciclo Vital da Família e do Ciclo de Vida da Família Empresária, e de suas influências em suas vidas, também foram apontadas nos resultados das análises. Esse estudo apontou para a possibilidade de aprofundamentos teóricos sobre a temática, no meio acadêmico brasileiro, por meio de pesquisas científicas que venham a auxiliar a compreender o fenômeno do fundador no processo de sucessão da empresa familiar, na Passagem do Bastão, dentro das peculiaridades de nosso país

TITLE: Analysis of the evaluation criteria of kindergarten headmasters by founders in Pardubicky region AUTHOR: Bc. Lenka Marková DEPARTMENT: School management centre SUPERVISOR: Mgr. Jiří Trunda ABSTRACT: This thesis analyzes the current criteria for evaluating the work of kindergarten headmasters. The criteria were created by community representatives as founders of the kindergarten. The thesis also focuses on identifying indicators leading to the fulfillment of the evaluation criteria. Monitoring headmasters views on the current criteria, which they are valued, is the part of research. Through the analysis criteria, surveys and informal interviews with representatives of the founders and headmasters the deficiencies in the structure and list of criteria were found. The research has shown inconsistency and formality outlined evaluation criteria with absence of their indicators. Based on the findings was recommended evaluation criteria to include all areas of the kindergarten headmasters. Indicators, that show the way to meet the criteria, were also suggested. This thesis aims to draw attention to current issues in evaluating the work of headmastrers at the regional education as well as to need for systemic solutions in this area. This thesis can be used as the theme for the creation of evaluation criteria...

O presente trabalho analisa os debates sobre a escolha do fundador da Cidade de São Paulo, entre os anos de 1953 e 1954, quando ocorreram, na capital paulista, as festividades de comemorações de seu IV Centenário de fundação. Pulularam pela imprensa da época jornais e revistas que naquele momento já circulavam com relativa periodicidade pela Cidade as discussões sobre o mito fundador paulistano e os atributos que davam sentido e significado à paulistanidade. Tais manifestações realçavam os inúmeros símbolos nomeados como ícones da memória social paulistana e da sua identidade. Através da análise de amplo material midiático, chega-se à hipótese nuclear do trabalho: a configuração, nesse momento, de José de Anchieta como mito fundador da Cidade de São Paulo. / This paper analysis the debates about the choice of the founder of the City of São Paulo, between 1953 and 1954, when it was celebrated its IV Century Foundation Anniversary. There were many discussions in the media of that time newspapers and magazines that were published with relative frequency in the city - about the myth of the founder of the City of São Paulo and the attributes that gave sense and meaning to the paulistanidade. These manifestations highlighted the countless symbols nominated as the icons of the paulistana social memory and its identity. Through the analysis of large media material, we get to the core hypothesis of this paper: the configuration, in this moment, of José de Anchieta as the myth of the founder of the City of São Paulo.

My dissertation focuses on foreign entrepreneurs—individuals who establish firms outside of their native countries. Despite the prevalence of foreign entrepreneurs, their strategic choices have received little attention in the research literature. For example, when starting a firm, an entrepreneur must decide whether to manage the business personally or hire a local manager, yet we know little about how this choice affects firm performance. To examine this issue, in the first study I use a novel dataset of foreign entrepreneurial firms in Russia and a visa policy change as an instrument for the owner-manager choice. Contrary to the expectation that foreign entrepreneurs would underperform local managers due to the liability of foreignness, I find that foreign owner-managers can benefit their firms: Exogenous assignment of a local manager in place of a foreign owner-manager reduces profits. Foreign owner-managers benefit their firms by hiring cheap native-country labor as well as through reduced agency costs. The second study examines how private benefits of occupying a managerial position affect an entrepreneur’s choice between owner-management and hiring an agent. I show that foreign entrepreneurs with a strong desire to reside in a host country are more likely to become owner-managers. These results are consistent with the idea that entrepreneurs expecting to gain private benefits from managing their firms are more likely to become owner-managers. Moreover, I demonstrate that entrepreneurs are willing to substitute the non-pecuniary benefits associated with relocation for firm profit. These findings add to a growing literature exploring the role of personal preferences in entrepreneurs’ strategic decisions, such as location choice and ownership structure. The third study examines the impact of media coverage on the location choices of foreign firms. Publicly available media information has largely been ignored by the location literature, perhaps because its impact on location choice is expected to be trivial. This study challenges this assumption: Using a new instrument for media coverage (a major anniversary of a city’s establishment date), I show that extensive foreign media coverage of a city increases the number of foreign entrants. Moreover, this effect is strongest for socially and geographically distant firms and entrepreneurs.