In this diploma thesis, I conduct a research into approaches to consolidating data base and source code base of the Techno.cz webserver, which is the subject of the consolidation. By consolidation I mean bringing the server into the state where documentation is produced according to given requirements, data base is changed in order to improve data structure and consistency and source code base is reorganised in order to unify source code upon one platform, improve file system organization and remove problematic characteristics of the source code in general. The goals of this thesis are to create and describe general process of consolidation, sequence and contents of its steps; to describe contents of consolidation in given areas: documentation, data base and source code base; to describe actual steps made to achieve the final state of the server. My approach to accomplishing these goals is the study of relevant literature and usage of my practical experience in the field of web development. My contribution to the topic is the creation of the general consolidation process that has a potential to be reused by similar projects. Another contribution may be the description of handling the risks and problems that emerged during the consolidation process. This topic may find itself as a valuable source of knowledge for fellow developers facing similar issues. The thesis is divided into eight chapters. After the introduction chapter 2 follows. Chapter 2 describes parameters of the Techno.cz webserver. Chapter 3 discusses software engineering methodologies in order to create suitable consolidation process. Chapter 4, 5, 6 discuss particular fields of consolidation: documentation, data base and source code. In chapter 7 I am trying to assess suitability of created processes and approaches for usage in future development. In the conclusion I summarize the thesis according to required structure.

Charles University, Faculty of Pharmacy in Hradci Králové Department of: Supervisor: Pharmaceutical Technology doc. PharmDr. Zdeňka Šklubalová, Ph.D. Consultant: Mgr. Jana Brokešová Student: Daniela Ferechová Title of Thesis: Study of the influence of tablet mixture composition on the flow and consolidation properties Good flow properties of a tabletting mixture play an important role in the manufacturing of tablets. Flow behaviour of the commercial (original) tabletting mixture with poor flowability was evaluated in this thesis. The main aim was to find alternative fillers that may improve its flow. The granulometric characteristics and flowability of eight types of lactose and microcrystalline cellulose and their binary mixtures were studied. In comparison to the original tabletting mixture, the proposed modified one with both original fillers were replaced with new ones showed significantly better flow properties with steady state flow through the hopper orifice having a diameter of 10 mm. The results were confirmed using powder rheometer. The lower shear stress necessary to achieve flow under different normal loads as well as approximately 72 times lower cohesion value were detected for the modified tabletting mixture.

The diploma thesis deals with consolidated financial statements. In the thesis, a change of consolidation method is performed for chosen entity, followed by drawing up the new consolidated financial statements. The effect of changing consolidation method is evaluated.

This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012.

This thesis deals with the preparation of consolidated financial statements of the com-pany and the subsequent assessment of the performance of the consolidated group. The main part deal with scien-characterization methods consolidation, procedure for the pre-paration of consolidated financial statements and exclusion relations. Theoretical knowledge is then ap-forged to a specific preparation of the consolidated financial sta-tements of the company.

The theoretical section includes basis of consolidation, procedures and methods of preparation of consolidated financial statements under Czech accounting legislation. The second part shows how to prepare consolidated financial statements of real companies.

This master’s thesis deals with a comparison of applied methods of consolidation in connection with evaluation of impact of their difference on a financial situation of capitally connected enterprises through a financial analysis. Theoretical background describes fundamental characteristics of a consolidated financial statement and representative indicators of a financial analysis, but also deals with a procedure of a consolidation. In the practical part of the thesis the acquired knowledge is applied on the evaluation of the current and newly chosen method of consolidation in connection with execution of the financial analysis of both methods. The thesis also deals with the assessment of concrete results and complete evaluation of methods in relation to the financial position and performance of the consolidated enterprise.

The master´s thesis deals with the issue of consolidation of financial statements. Aim of thesis is expansion of the consolidation group of new company Mlékárna Otinoves s.r.o. and subsequent evaluation of finacial situation of new consolidation group. The first part is dedicated theoretical knowledge in the area of consolidation and the second part is focused on preparation of consolidated financial statements and its evaluation.

This diploma thesis deals with the financial analysis of a group of companies that are subject of consolidated financial statements. The thesis describes the theoretical background of the consolidated financial statements of the group of companies and the possibilities of financial analysis of the consolidated group. In the practical part, a financial analysis of the selected group of companies is carried out. The development of the financial position of the group of companies is also evaluated taking into account the current situation in the business sector that these companies primarily deal with. Based on this, a proposal for the future development of the company is presented.

The Master’s thesis is focused on the issue of the financial statement consolidation of a selected company and the subsequent evaluation of the impact of the consolidation group change on the economic situation of the concern. The first part contains the theoretical knowledge of this area, the second part includes the introduction of the concern and its current economic situation, and the last part is devoted to the consolidation of the new consolidation group and evaluation of the impact of the change on the economic situation of the concern.