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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

Pád prezidenta Suharta a perspektivy demokracie v Indonésii / The Fall of President Suharto and Perspectives of Democracy in Indonesia

Šedivá, Zuzana January 2014 (has links)
The thesis "The fall of President Suharto and the consolidation of democracy in Indonesia" aims to characterize the circumstances of the fall of President Suharto and outline the developments that followed after his resignation. The work is divided into theoretical and analytical part. In the first part are characterized the conception of non-democratic regime, the conception of the transition to democracy, the theory of opposition and the theory of consolidation of democracy. The analytical part applied the theory to the Indonesian practice. The intention of the thesis is to introduce the undemocratic regime, circumstances leading to downfall of Suharto and evaluated subsequent developments. The aim of the work is to present the democratization process in Indonesia, find and analyze the causes of the difficulties that accompanied the process of consolidation of democracy.
82

Zhodnocení vlivu změny metody konsolidace na ekonomickou situaci vybraného koncernu / The Evaluation Effect of Change in the Consolidation Method on the Economic Situation of the Chosen Concern

Šerá, Gabriela January 2015 (has links)
The master thesis focuses on the issue of consolidated financial statements. The thesis discusses the possible change of the consolidation method as a result of selling a part of the share. The financial health of the analyzed entity after the sale is assessed based on the conclusions of the financial analysis. Finally, proposals and arrangements for the sale are presented and appropriate consolidation method is identified.
83

Multinacionální společnosti v letecké dopravě / Multinational companies in air transport

ŽÍŽALOVÁ, Hana January 2009 (has links)
This work {\clqq}Multinational companies in air transport{\crqq} is focused on existence of multinational companies in segment of public air transport. The work is focused on appearance of multinational companies in the air transport or more precisely on analysis of strategic airline alliances in term of its multinational character. Analysis of two multinational airlines, members of two different strategic airline alliances and their confrontation on the basis of services provided to customers is the principal aim of this work. Two airlines of world signification and establishing members of two different alliances, French Air France and German Lufthansa, were chosen for this work. These two airlines were advises in three fields: destination offer, fleet and general services provided to customers.
84

Finanční analýza města Uherský Ostroh na základě individuálních a konsolidovaných účetních dat / Financial analysis of Uhersky Ostroh based on the individual and consolidated financial data

Kašpárková, Martina January 2015 (has links)
The aim of this thesis is to perform a financial analysis of the city Uhersky Ostroh in the years 2012 to 2015 on the basis of individual and consolidated financial data. The work is divided into two parts, the theoretical and practical part. The theoretical part introduces the basic concepts and characteristics of the municipalities,define their nature and specifics, then we will deal with budgets and budget structure, financial analysis and also consolidation, basic concepts, procedures and methods. The theoretical part is followed by a practical part where is the financial analysis of Uhersky Ostroh,first on the basis of individual data and later on consolidated data. Finally, we compare the both of the analysis and evaluate the management of the city Uhersky Ostroh.
85

Vymezení konsolidačního celku - srovnání úpravy platné v ČR s IFRS / Determination of the consolidated group - comparison of Czech accounting legislation and IFRS

Eibl, Lukáš January 2013 (has links)
This diploma thesis compares the area of determination of the consolidated group according to International Financial Reporting Standards (IFRS) and Czech accounting legislation. At first, there are explained the most important definitions, which are linked to consolidation. The second part of thesis deals with previous antecedent legislation of determination of the consolidated group - IAS 27 and SIC-12. Then, there is analysed in detail determination of the consolidated group according to newly issued standards IFRS 10. The fourth part compares both international accounting legislations and it points out to main differences between them. After that, this thesis focuses on determination of the consolidated group according to Czech accounting legislation. This part also presents and analyses the biggest deficiencies and weak spots of Czech legislation in this area. Last part deals with the main objective of this thesis - the thorough and detailed comparison of both accounting legislations in the area of determination of the consolidated group. The thesis is also supplemented by illustrative examples, figures and schemes that are instrumental to better understanding.
86

Rozvoj modelu MBI v oblasti podpory finančnej konsolidácie na platforme CPM / Development of MBI model in area of supporting financial consolidation on platform CPM

Kanuščák, Marek January 2015 (has links)
This thesis occupies with the issue and support of financial consolidation platform CPM (Corporate Performance Management). The aim of this thesis is the creation of tasks related to the lifecycle of the project implementation of CPM solution to support financial consolidation in sufficient detail for the development of a MBI model (Management of Business Informatics). This thesis also occupies with the detailed processing of key activities and links with the existing MBI environment. The theoretical part deals with analysis of the available resources, it describes the process of financial consolidation and CPM platform. The practical part is based on the theoretical knowledge as well as practical knowledge and uses both of them as a basis to processing them into a form, so, they comply with the MBI rules. The added value of this thesis is the creation of new tasks, their key activities and the links to existing MBI content in order to increase the efficiency of the worker, which uses the model. Regarding several tasks, there were created definitions of new applications, documents and metrics for the further development of MBI model.
87

Konsolidace výkazů sestavených zahraničními dceřinými jednotkami v různých cizích měnách / Consolidation of finacial statements prepared by foreign subsidiaries in different currencies

Vodvářková, Iva January 2014 (has links)
The aim of this thesis is to explain the main principles of consolidated financial statements prepared with the full method of consolidation and to point out problems that can arise from foreign currency translations. The main part deals with the procedures in accordance with international accounting standards IAS/IFRS, Czech accounting principles are mentioned only for comparison. The thesis is divided into two parts, the first is dealing with the theory of consolidated financial statements and the second part deals with foreign currency translations. At the end of the thesis, there is an illustrative example on the preparation of consolidated financial statements of a parent company and its foreign subsidiary.
88

Krize eurozóny a její paralela s japonskou ztracenou dekádou / Eurozone crisis and its parallel with japanese lost decade

Draisaitl, Michael January 2014 (has links)
The thesis analyses problems of eurozone after the beginning of financial crisis in 2008, which continuously changed into economic and debt crisis. The thesis considers eurozone in aggregate and closer focuses on so called GIIPS (Greece, Ireland, Italy, Portugal, Spain) countries. Recent eurozone economic situation is compared to Japanese "lost decade" during 1990s, I seek for parallels and differences. Theoretical part shows approaches by economic schools to causes of cycle and to role of policymakers. Main challenges of fiscal and monetary policy are considered, specifically fiscal policy in time of high public indebtedness, monetary policy in liquidity trap etc. Applicative part considers causes of the economic situation at the beginning, more specifically devoted to balance sheets recession. Key part of the practical part it is analysis of applied fiscal and monetary policy, including helping efforts to financial system. Concluding remarks summarizes key understanding from the thesis, proposals are included and it is considered whether eurozone is going to follow Japanese path since 90's or not. It seems highly probable that eurozone is going to follow Japanese in terms of sluggish economic growth, parallels can be seen in weak impact of monetary policy in liquidity trap, but recommendations to fiscal policy from Japanese experience should be taken into account in very cautious way because of both specifics of eurozone and Japanese economy.
89

Vliv rozšíření konsolidačního celku na ekonomickou situaci koncernu / The Impact of The Consolidation on The Economic Situation of The Company

Píšová, Klára January 2019 (has links)
The thesis deals with the issue of consolidated financial statement in a selected holding and in its economic appreciation before the expansion of the consolidated group and after its change. The first part of the thesis includes theoretical knowledge for consolidated financial statement which are subsequently applied in the creation of new consolidated financial statements related to the expansion of the consolidated group. The conclusion of the thesis is dedicted to the comparison of consolidated financial statements.
90

Vliv rozšíření konsolidačního celku na ekonomickou situaci koncernu / The Impact of The Consolidation on The Economic Situation of The Company

Brablecová, Petra January 2019 (has links)
Diploma thesis focuses primarily on influence on the expansion of consolidated group on the economic situation of the concern. Specifies individual sub-concepts related with consolidation and selected indicators for economic evaluation. Applies theoretical findings into proposal chapter where is used one of the methods of consolidation and then review of the economic situation.

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