The core topic of this master thesis is creation of Consolidated Financial Statement of particular company. I tis divided into two main parts; Firstly, it deals with theoretical grounds for the second part, which aims on creation of Consolidated Financial Statement itself. Lastly, there is an evaluation of the whole economical situation and this is compared to Parent Company.

The topic of this thesis is a consolidation of the financial statement. Thesis contains basic theoretical approaches related to consolidated financial statements, which are then applied in its practical part. Aim of the analytical part is to assess the current state of the company, containing original consolidation methods used for a consolidation of the financial statement. In the last part of this thesis a new consolidation method is being applied, followed by the evaluation of an impact this new method has on the general economical situation of the whole consolidated group.

The aim of this thesis is to numerically evaluate democratic consolidation in Eastern European countries of the former Eastern Bloc. To compare these countries with each other and decide which of these countries can be considered as consolidated democracies. Secondary aim is to find which factors supported this consolidation or at least correlate with it. Theoretical basis of this work is Wolfgang Merkel's theory of democratic consolidation. He divides democratic consolidation into four levels: constitutional consolidation, representative consolidation, behavioral consolidation and democratic consolidation of the political culture. Each level of democratic consolidation is numerically expressed, with usage of Bertelsmann's transformation index data, separately for all states in two-year intervals since 2005 to 2015. Based on that, overall democratic consolidation is calculated. Therefore, we can compare countries between each other and in time. Correlation between factors supporting consolidation and overall democratic consolidation is expressed by Pearson correlation coefficient. This work is beneficial in creating and describing method, which can be used for numerical expression of democratic consolidation in any state since 2005 to 2015 without author's subjective influence. Another benefit is...

In current information systems the requirement to integrate disparate applications into cohesive package is greatly accented. While well-established technologies facilitating functional and comunicational integration (ESB, message brokes, web services) already exist, tools and methodologies for continuous integration of disparate data sources on enterprise-wide level are still in development. Master Data Management (MDM) is a major approach in the area of data integration and referrential data management in particular. It encompasses the referrential data integration, data quality management and referrential data consolidation, metadata management, master data ownership, principle of accountability for master data and processes related to referrential data management. Thesis is focused on technological aspects of MDM implementation realized via introduction of centrallized repository for master data -- Master Data Integration Hub (MDI Hub). MDI Hub is an application which enables the integration and consolidation of referrential data stored in disparate systems and applications based on predefined workflows. It also handles the master data propagation back to source systems and provides services like dictionaries management and data quality monitoring. Thesis objective is to cover design and implementation aspects of MDI Hub, which forms the application part of MDM. In introduction the motivation for referrential data consolidation is discussed and list of techniques used in MDI Hub solution development is presented. The main part of thesis proposes the design of MDI Hub referrential architecture and suggests the activities performed in process of MDI Hub implementation. Thesis is based on information gained from specialized publications, on knowledge gathererd by delivering projects with companies Adastra and Ataccama and on co-workers know-how and experience. Most important contribution of thesis is comprehensive view on MDI Hub design and MDI Hub referrential architecture proposal. MDI Hub referrential architecture can serve as basis for particular MDI Hub implementation.

The content of my work has been chosen on the basis that I have spent most of my career working as a regulatory lawyer in telecommunications. I started my career as a lawyer at the Czech Telecommunications Office and after few years I moved to the Ministry of Transport, which was then also responsible for telecommunications, and its strategy and legislation. Finally I joined Radiomobil (now T-Mobile Czech Republic) where I have spent 15 years to date. The development of technologies in the last 20 years is without a doubt fascinating. It is exciting to observe the sector regulation trying to catch up with the fast moving technological developments, and often aiming at attempting to regulate what cannot be regulated. At the same time we can witness the overregulated European telecommunications market gasping for air in comparison with other regions as it becomes less and less attractive to investments and investors, which is evidenced by the major European companies leaving the European markets and moving their activities into the less regulated regions of the world. A direct consequence of that is the consolidation of the European telecommunications markets. At the same time there are very high expectations on the part of both regulatory bodies and customers in the field of broadband development...

This work reports on virtualization and cloud computing technologies. It evaluates their strengths and weaknesses as well as describes the examples of its deployment. The document serves as a concise and comprehensive guide, describing the necessary theory along with the practical use. It is all demonstrated on a real project. The practical part refers to the data environment of the Fire Rescue Service of South Bohemia Region and represents the usage of studied technologies. The analysis also includes project´s financial and technical aspects.

The thesis follows the preparation of Czechoslovak TV's Channel Two, covering a period of twelve years from the start of the preparation process in 1958 till the first day of Channel Two's regular broadcast on May 10th 1970. The thesis' area of interest covers the proposals, plans and ensuing organisational measures that resulted in the historical event of launching a multi-channel television broadcast in Czechoslovakia. The period of 1958-1970 is split into sections, according to the stages of preparation for the launch. The introductory part of the thesis deals with the political grounding for the implementation of a multi-channel broadcast in Czechoslovakia, as well as with the initial steps in creating the technological support for Channel Two. The second part introduces the evolution and finalisation of the Channel Two project and its organisation in relation to the majority Channel One. The following chapter(s) focus on the formation of Channel Two's independent head division as well as the department's evolution until the launch of the regular broadcast. This section covers the changes in personnel within the department, an outline of its key creative collaborators and supplies a schema of how Channel Two's production was organised. The final part of the thesis offers an overview of...

This thesis deals with the areas of enterprise data quality, data integrity and data consolidation from the perspective of Business Intelligence (BI), which is currently experiencing significant growth. The aim of this thesis is to provide a comprehensive view of the data quality in terms of BI, to analyze problems in the area of data quality control and to propose options to address them. Moreover, the thesis aims to analyze and assess the features of specialized software tools for data quality. Last but not least aim of this thesis is to identify the critical success factors in the field of data quality in CRM and BI projects. The thesis is divided into two parts. The first (theoretical) part deals with data quality, data integrity and consolidation of data in relation to BI trying to identify key issues, which are related to these areas. The second (practical) part of the thesis deals at first with the features of software tools for data quality and offers their fundamental summary as well as the tools breakdown. This part also provides basic comparison of the few selected software products specialized at the corporate data quality assurance. The practical part hereafter describes addressing the data quality within the specific BI/CRM project conducted by Clever Decision Ltd. This thesis is intended primarily for BI and data quality experts, as well as the others who are interested in these disciplines. The main contribution of this thesis is that it provides comprehensive view not only of data quality itself, but also deals with the issues that are directly related to the corporate data quality assurance. This thesis can serve as a sort of guidance for one of the first implementation phases in the BI projects, which deals with the data integration, data consolidation and solving problems in the area of data quality.

The dissertation thesis analyzes reasons for the consolidation of the banking sector in the Czech Republic, the shape of the consolidation and impact of the consolidation institution's activities on the performance of the Czech banking sector. The first part of the research deals with the reasons for consolidation, i.e. specificities of the banking sector in the Czechoslovakia before 1989 and the transformation of the banking sector during the 1990s. The factors analyzed significantly influenced the processes of disintermediation, universalization and diversification in commercial banking. The analysis of banking profitability measures, which is the second part of my dissertation thesis, employs those aspects mentioned above. The thesis concludes there was an objective necessity to consolidate the banking sector after 1990. However, the consolidation process had been influenced by both a deficient institutional environment and inflation of goals set for consolidation institutions. This generated inefficiencies related to the activities of consolidation institutions (e.g. the management of receivables and rent-seeking) and also influenced the income and profit performance measures of the banking sector in the Czech Republic.

This diploma thesis focuses on business combinations under common control. It begins in outlining business combinations and their associated accounting methods. From there, common control is defined, and the specifics of business combinations involving the same parties are examined. The thesis concludes through exploring in greater details the accounting methods which could be used to account for these specific transactions in different situations, and a discussion of other related issues.