À medida que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um pais. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras de Preço de Transferência brasileiras. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação. / As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodology in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.

The purpose of this thesis was to objectively appraise development of economical situation of transport company and to make conclusions about situation of the company. Financial analysis was applied on the real existing company. Theoretical part of the thesis characterizes transport company,transport services in cities, financial analysis and its method of calculation individual indicators. Practical part of the thesis includes horizontal and vertical analysis, calculation of financial analysis indicators (rentability, cost, labour productivity, liquidity, indebtedness), intercompany comparison and intercompany comparison among private transport companies and urban transport companies.

À medida que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um pais. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras de Preço de Transferência brasileiras. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação. / As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodology in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.

À medida que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um pais. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras de Preço de Transferência brasileiras. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação. / As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodology in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.

The diploma thesis is dedicated to the intercompany mentoring issue, its thorough description and specific practical application in the company. The objectives are to define the intercompany mentoring as a new form of corporate learning, to analyze it in detail and to assess its benefits to the certain company. Its strengths / weaknesses and the possible opportunities and threats are found in the theoretical part via SWOT analysis. The assessment of intercompany mentoring is based on the interviews with mentors, mentees and last but not least with mentees' superiors. These semi-structured interviews are focused on finding of the strengths / weaknesses and the opportunities or threats. It means that the SWOT analysis is used also in the practical part of the thesis. The output of the thesis is the final resume and my personal improvement proposals. The results of the thesis can help those companies that are looking for new ways to develop their employees or which are hesitating to participate in the intercompany mentoring. KEYWORDS Learning, development, intercompany, mentoring, mentor, mentee, HR, coordinator, company culture, code of ethics

The aim of the thesis is to evaluate the performance of the company AGRALL Ltd., which sells agricultural equipment. This thesis is split into two parts. The first part describes the theoretical assumptions and used methods. The second part applies theoretical knowledge to the data of the selected company. At first, the performance is evaluated by traditional indicators of profitability and then by using the economic value added which is calculated according to the methodology of the Ministry of Industry and Trade of Czech Republic. The company data are compared with values of indicators for the sector and with the data of the selected competition to ensure better explanatory capability. At the end of thesis the findings are evaluated and improvements are recommended.

The aim of this graduation thesis is to perform comparison of EMPO HOLZ, s. r. o. with selected competitors and industry averages values for the years 2012, 2013 and 2014. Further, this paper aims is to evaluate the financial situation of these compared establishments. Financial health is assessed by the application of financial ratios and the subsequent interpretation of the results. The comparison has been conducted by using unidimensional and multidimensional methods of the intercompany comparison. Spider analysis demonstrates the comparison with average values of industry. Output of this graduation thesis is the position of EMPO HOLZ, s. r. o. in the analysed group. Position in the group is based on the results of the particular methods of intercompany comparison.

The target of this thesis is to compare suitable application methods at intercompany comparison. Used methods are divided into three sections. In the first part, the multiple criteria decision methods are described. Within this part, common used methods (method of simple order, method of standard variables, method of distance from virtual subject) and more advanced methods taught in the class of Theory of decision (WSA, Topsis, ELECTRE III, Mappac and other) are described. As part of these methods the determination preferences are defined. Further Data envelope analyses are introduced. The last method mentioned in the theoretical part is index IN05 method. All of the above described methods are applied to the beer industry. In conclusion the comparison of all used methods is presented.

Thesis deals with relationships among financial accounting, auditing, taxation and transfer pricing. There is a description of the legislative regulation of transfer pricing in financial accounting, auditing and taxation. Thesis studies importance of the transfer pricing in these named areas. The importance of the transfer pricing in each area is evidenced with model and real examples. Thesis contains a lot of rulings of the Supreme Administrative Court.

The thesis is focused on creation of B2B market place design to support small and medium size enterprises. It is based on research of issues of small and medium size enterprises and system complexity. Study of logistics, logistic distribution and contemporary supply chains in the Czech Republic from the point of view of small and medium size enterprises is another part of the thesis. The design is based on research of semantic web and is created according to MMSP methodology. The design is created to eliminate pressure points of studied areas such as small ability of semantic web to become a communication system used in exchange of enterprises' offers and demands, limited cooperation of small and medium enterprises, prices which do not depend on logistics costs and door to door deliveries which supports the prominent position of large retail companies.