This thesis is aimed on the business process management of semi-budgetary organizations in the Czech Republic. For description of the field of business process management, the work lists common definitions and important information that is linked to this area. Subsequently, there was described the specificity of public administration in the Czech Republic, taking into account the level of and ability to implement business process management in this area. The important part of this thesis is the analysis of assumptions, which should public organizations fulfill in order to implement business process management. Thesis focuses on business process modeling, both in terms of methodology and standards used, and from the perspective of adequate tools for creating business process models. The main focus of the work is on the consolidation of the business process models of semi-budgetary organizations simultaneous checked on a case study. Case study, which is part of the practical part of this thesis, is a modified description of the implemented project, which aimed to merge two semi-budgetary organizations, especially from the perspective of the consolidation process management and process models.

This thesis deals with consolidated financial statements prepared in accordance with UK GAAP and compares selected areas with the approach according to IFRS. The thesis describes development of UK accounting legislation from its beginnings to its current form focusing mainly on consolidation. It also outlines content of the key accounting standards that are relevant for the subject. The emphasis is put on use of the full consolidation method in preparing consolidated financial statements. The thesis also deals with accounting for investments in associates and joint ventures. Therefore it is necessary to define the criteria according to which it can be assessed whether an entity controls another entity. Another field of study is dedicated to new standards coming into effect for accounting periods commencing on or after January 1st, 2015. Benefits of changes that are incorporated in the new standards are subsequently evaluated. The aim of this thesis is to describe development of rules for preparation of consolidated financial statements in accordance with UK GAAP and to assess to what extent is UK GAAP affected by global convergence of accounting systems.

The master’s thesis aims to evaluate the existence of the financial synergistic effect concerning consolidating companies in the construction industry area. For this purpose three appropriate financial indicators, which are to be calculated separately for the parent company and the concern, will be proposed. The subsequent comparison of these values will enable us to determine if the positive financial synergistic effects were achieved in the researched area.

The master’s thesis deals with the subject of consolidated financial statement of group TOS VARNSDORF with the main focus on evaluation of economic influence caused by consolidation group expansion. First part of the master’s thesis concerns with definition of consolidation and therefore represents basics for the following practical application. Subsequently, the actual economic situation of the concern is analysed, consolidation of financial statements is accomplished by appropriate consolidation methods and afterwards, the final assessment of achieved impact is executed.

This diploma thesis deal with the consolidated financial statement and with the use of methods of financial analysis for the consolidated financial statement. Thesis is focused on form, methods, procedures and the financial performance of the parent company and the consolidated group. It includes analysis of problems, identification of causes and possible solutions.

The thesis aims on a proposal of server infrastructure utilization within a particular organization based on a virtual environment. Analysis of current company’s IT infrastructure was chosen as a starting point for subsequent draft of suitable server consolidation solution that includes all necessary aspects from server configuration up to virtual environment conversion itself. Price calculation and benefits of proposed solution are listed at the end of the thesis.

The diploma thesis deals with the consolidation rules, particularly the elimination of intercompany profit system resulting from reciprocal market activities in consolidating companies. These rules are further examined in terms of the efficiency and administrative burden. In the practical part of the information is evaluated.

After 1989 a lot of non-democratic regimes crumbled in Central and Eastern Europe. These regimes had started their way towards democracy and its consolidation. This way differed case by case but some aspects that affected them were common. One of the most important aspects is European Union, a strong international actor and a possibility for future development for these countries. This paper tries to examine the influence of possible future accession of Romania into the EU on its democratic consolidation. It is mainly focused on issues of national minorities and their protection and on extreme nationalist political parties and their position within Romanian society. Additional topics are democratic consolidation in broader sense and Europeanization. The conclusion shows that Romanian democracy in studied fields has become more consolidated and the influence of the EU o this change can be traced.

The master thesis "Latvia's transition to democracy and the challenges of democratic consolidation in Latvia" deals with the analysis of Latvian transition to democracy and the processes of democratic consolidation after regaining the independence in Latvia. The thesis focuses on the development of transformation processes in the late nineteen eighties and at the beginning of the nineteen nineties in this Baltic republic as well as it analyses the most significant problematic aspects of the development of Latvian democracy after regaining the independence till now.

(by Eric Holtschke) The end of the Cold War and thus the collapse of the Eastern Bloc was, in the words of Mary Farrell, "one of the late twentieth century's defining moments"1 : Communist rule in Central and Eastern Europe collapsed, opening up the road to democracy together with freedom of speech, freedom of thought and free elections, as well as free and independent movement of people. The end of the Cold War, which started as a direct result of the Second World War, came about by means of mass demonstrations, the first of which took place in Plauen (GDR) on 7 October 1989. Only a few months later, no-one could be sure how the world would develop. The so-called 'voice' was followed by 'exit' in the German Democratic Republic - and the Czechoslovakians were close to the events taking place in the embassy of the Federal Republic of Germany in Prague. The end of the autocratic system was followed by the process of democratisation, characterised by upheavals and the restructuring of political conditions. Free and independent elections marked the end of democratisation in both the German Democratic Republic and Czechoslovakia. The consolidation period was determined by the dissolution of both of the aforementioned countries, succeeded by 1) the absorption of the entirety of former East German...