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Dopad změny metody konsolidace na ekonomickou situaci koncernu / Impact of a Change in The Consolidation Method on The Group's Economic SituationBorůvková, Petra January 2019 (has links)
The topic of this master thesis is focused on preparation of new consolidated financial statements of chosen company after the sale of ownership interest of the subsidiary and the subsequent evaluation of the economics before and after the change. The thesis is divided into three parts. The first part deals with theoretical grounds, the second part contains the introduction of the concern and evaluates the current economic situation and the last part is devoted to the preparation of new consolidated financial statements and economic evaluation.
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Změna konsolidované účetní závěrky v důsledku změny velikosti podílu ve společnosti / Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The CompanyLaslová, Klára January 2019 (has links)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
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Zjištění existence finančních synergických efektů konsolidujících jednotek ve vybraném odvětví / Determining The Existence of Financial Synergy Effects of Consolidating Units in The Selected IndustryGürtlerová, Lucie January 2019 (has links)
This diploma thesis is aimed at the issue of monitoring the existence of synergic effects of the selected consolidating entities in the Czech Republic. The aim of the thesis is to assess the existence of positive financial synergy effects for entities operating in agronomy. The decision about influence of these effects is based on the analysis of the values of selected economic indicators of the parent company and the consolidation unit.
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Vliv rozšíření konsolidačního celku na jeho ekonomickou situaci / Effect of Enlargement of Consolidated Group on its EconomyŠevčíková, Hana January 2020 (has links)
The master's thesis focuses on the expansion of the consolidated group and the impact on economic situation consolidated group due the expansion. Theoretical part of the thesis focuses on consolidated financial statements, company valuation and assessment of the economic situation. In the second part is determined company value and then the company is included to consolidation group by using method of consolidation. After that is assessed the economic impact of the extension group.
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Návrh změny organizační struktury firmy / Proposal of change company organization structureSvobodová, Elena January 2008 (has links)
The aim of this diploma thesis is to suggest new organization structure in the industry company, the main is to focus on individual organization components and to specify goals, which would be achieved by this restructure. The proposal of new enterprise organization structure is made on basics of analysis of present situation in company, provided information and internal sources from employees and Management Company. In scope of this diploma thesis I suggested new organization structure, which faces to improve of its efficiency – decreasing of costs and increasing of productivity.
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Analýza výkonnosti skupiny podniků / Performance Analysis of a Group of CompaniesDvorská, Lucie January 2014 (has links)
This thesis analyzes the consolidated financial statements for a selected group of companies, through Saarbruck model and financial analysis. The theoretical part deals with the concepts related to the consolidated financial statements and analyzes used to assess the financial situation of enterprises. The following section is on the practical application of theoretical knowledge to the consolidated financial statements, as well as focusing on the comparison of the financial results achieved by the individual companies and groups of companies as a whole. At the end of this work focuses on the final evaluation of the performance and financial position of the group of companies to which the proposals are processed to changes that could in the future lead to an improvement of their situation.
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Konsolidace účetní závěrky vybraného subjektu / Consolidation of Financial Statements of the Selected GroupBláhová, Šárka January 2015 (has links)
The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.
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Zhodnocení existence synergických efektů u vybraných konsolidujících subjektů / Assessing the Synergistic Effects of the Selected Consolidated EntitySchreiber, Adam January 2016 (has links)
This diploma thesis is aimed at the issue of synergistic effects selected consolidated entities in the Czech Republic. The objective of this thesis is the evaluation of whether the synergic effects arise in selected concerns from "Wholesale trade, retail trade; repairs and motor retail trade" industry. The decision about the presence of synergistic effects is based on the comparison of values of selected indicators for parent company and the concern.
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Dekonsolidace demokracie ve Venezuela: rozklad stranického systému, neo-populismus a repolitizace ozbrojených sil / Deconsolidation of Venezuelan Democracy: Erosion of tha Party System, Neo-Populism and Repoliticization of the Armed ForcesBuben, Radek January 2013 (has links)
Thesis PhDr. Radek Buben Deconsolidation of Venezuelan Democracy: Erosion of the Party System, Neo-Populism, and Repoliticization of the Armed Forces The thesis Deconsolidation of Venezuelan Democracy: Erosion of the Party System, Neo- Populism, and Repoliticization of the Armed Forces addresses the process of deconsolidation of democracy in Venezuela between 1973 and 1993. The analysis is based on both theoretical and comparative approach embedded notably in institutional comparative political science (analysis of systemic and institutional conditions of the analyzed process), historical sociology and political theory (phenomena of populism and neo-populism) and approaches of traditional historical analysis of political process in a particular period of time. The theoretical part of the text is focused on the issue of democracy in Latin America in general. More concretely, it concerns with typologies of political regimes, institutionalization of party systems, civil-military relations and the so-called resources curse theory. The great deal of the text covers analysis of populism, its definition and the existing research of the phenomenon. The starting point of the empirical part presents the establishment of the petrostate and bipartism in 1973. The analysis ends with the decomposition of the...
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Fiscal consolidations and their effects on income inequality. An empirical analysis of the distributional effects of austerity, using a novel approach to identify consolidation compositions / Fiscal consolidations and their effects on income inequality. An empirical analysis of the distributional effects of austerity, using a novel approach to identify consolidation compositionsScheibe, Conrad January 2016 (has links)
This thesis investigates the effects of fiscal consolidations on income inequality. Although fiscal consolidations have become a popular economic research topic, their effects on income inequality, which itself has gained broad popularity lately, are relatively unexplored. Therefore, this thesis econometrically assesses the development of Gini coefficients during and after austerity measures. The paper applies regression analysis with panel data techniques using a sample of 17 high-income countries during the period of 1978 - 2009. It finds that a consolidation, measured by a deliberate improvement of the primary budget balance significantly increases income inequality of the referring country. In detail, an improvement of the primary budget balance about one percent of GDP is associated with an increase in market income inequality of 0.6% and a smaller increase in net income inequality in the year after. Moreover, this thesis explores the discretionary effect of different consolidation compositions. To do so, it introduces a novel approach to differentiate between consolidations that are either exclusively undertaken through spending cuts, tax increases or a combination of both. Thereby, it is found that especially tax-only consolidations tend to be equality-friendly but also rather small in size...
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