The master's thesis deals with the issue of consolidated financial statement. The first part of the master's thesis contains the theoretical basis for the preparation of the consolidated financial statements. Subsequently, the theoretical knowledge is applied to the practical part of the master's thesis, which deals with the preparation of the consolidated financial statements of the analyzed entity.

This master thesis deals with issues that are focused on the consolidated financial statemenst and the financial situation of the group of companies. The primary goal of the thesis is evaluate the financial situacion of selected group of companies on the basic of financial analysis. From analysis are suggests proposals improvements to the financial situation of the group including individual companies, that have some weaknesses which follow from analysis. The financial analysis is realize over the period 2013 – 2016.

This master's thesis deals with the design and implementation of optimization and monitoring of the server room. Optimization consists in designing access system and server room temperature measurement, automatic infrastructure start-up and power management, server and network infrastructure optimization, server virtualization management and network monitoring.

The master thesis is focused on impact assessment of business share purchase in order to enlarge consolidation group to the concern economical situation. Prior to economical situation evaluation, overall situation of the original concern is thoroughly analysed, value of new subsidiary company is determined, the most suitable consolidation method is chosen and new consolidated financial statement is compiled.

The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.

Master's thesis deals with the consolidation of the financial statements. The thesis is divided into two parts. The first part focuses on the implementation of the consolidated financial statements for the Czech part of the group. The second part analyzes the performance of the consolidated financial statements and the individual companies by financial indicators. The thesis also contains proposals to improve the economic situation of the holding or individual companies.

The diploma thesis desribes the situation in Czech Union of Journalists during the Prague Spring era and the normalization era. Its aim is to explain to the reader how the situation changed after the intervention of Soviet army in August 1968. Prague Spring is generally perceived as a period of regime measures release and progressive ideas establishment. On the other hand, in the era after the Occupation strated theperiod of normalization and consolidation, which brought many repressive measures to light. It all took its toll in the function of Union of Journalists and the whole media sphere. The function of the Union o journalists becomes important from the political and ideological view. Attention is on the Union's structure as well. Thesis is focused on the period of 1968 to 1972 and embraces the historical events from Prague Spring to VI. Congress of the Union, in which the allegiance to Communist Party of Czechoslovakia was pladged by the journalists. It describes how the journalists were forced to conform their pursiut to the regime. Main focus is on the way of presentation of the journalists themselves, the relations in the Union and the change of the prestige and role of the journalist in the society before and after the normalization era. All of this is historically founded, so the reader...

The diploma thesis desribes the situation in Czech Union of Journalists during the Prague Spring era and the normalization era. Its aim is to explain to the reader how the situation changed after the intervention of Soviet army in August 1968. Prague Spring is generally perceived as a period of regime measures release and progressive ideas establishment. On the other hand, in the era after the Occupation strated theperiod of normalization and consolidation, which brought many repressive measures to light. It all took its toll in the function of Union of Journalists and the whole media sphere. The function of the Union o journalists becomes important from the political and ideological view. Attention is on the Union's structure as well. Thesis is focused on the period of 1968 to 1972 and embraces the historical events from Prague Spring to VI. Congress of the Union, in which the allegiance to Communist Party of Czechoslovakia was pladged by the journalists. It describes how the journalists were forced to conform their pursiut to the regime. Main focus is on the way of presentation of the journalists themselves, the relations in the Union and the change of the prestige and role of the journalist in the society before and after the normalization era. All of this is historically founded, so the reader...

The Graduation Theses is targeted at mergers and their accounting and tax aspects. The Graduation Theses solve mergers in clearly law point of view, i.e. merger by acquisition, merger by the formation of a new company, spin-off by acquisition and spin-off split by acquisition. In the text you can find not only solution of mergers from the accounting point of view (from IAS/IFRS as well as from the czech accounting law point of view) but also from the tax point of view (from corporate income tax as well as from the tax administration point of view).

The goal is to become familiar with deferred tax concept - explain the nature and bring this accounting term near on a few selected areas. The thesis deals with two different accounting frameworks, Czech legislation and transnational concept in form of International Financial Reporting Standards with the motive to try to explain true nature of deferred tax and to conclude which of the accounting system sufficiently regulates this area so, that it could reflect all important differences with tax system and leads to fair distribution of profits among owners. In other words, not to awarded disposable earnings to those who do not belong solely because of differences between taxes and accounting. Thus, in a situation where these differences did not exist, the belonging amount of allocation of the profit would be else. The thesis is complemented with descriptive examples and illustrations created from real financial statements of two chosen companies. Representative of the Czech framework is Skanska a.s., and for a framework of IFRS the company Unipetrol a.s. The thesis concludes that a more elaborate treatment of deferred tax includes International Financial Reporting Standards, and therefore the financial statements prepared under them provide truer view of an analyzed company to user.