This thesis is an useful resource for small-sized and medium-sized companies struggling with the problem of out-dated information systems. Every rapidly-growing company will, sooner or later, reach a point where its information system no longer suits its requirements. In the thesis I analyze the case of a small outfit trying to expand to foreign markets, showing the uneven development of the individual parts of its information system. In this particular case, rapid partial changes in the functionality of the system were always preferred over a more systematic and thorough development. Eventually, the company found itself in a situation where it was no longer possible to further develop its system, and did not know what to do next. In accordance with the primary goal of improving the effectiveness of distribution processes, the thesis describes the project of unification of two different e-commerce solutions and their integration into other applications. In the second part, the thesis discusses the problem of choosing a suitable application that would bring all optimized distribution processes under one umbrella, describing various ways how to approach the problem.

This diploma thesis covering HR solutions in small and mid-size companies, involving generic characteristics of human resource coordination and its development. In focus to software possibilities covering this topic, including SW assessment base on gathered informations about small and mid-size companies and their management processes. My study is composed into six major parts (introduction to the topic, current trends, description and presentation of researched sector, contemporary software implementations and abilities, analysis of highlighted application, case study). In the Chapter II, beginning of HR and its development as stand alone branch of economy science is explained, and pointed to it's current state. Next chapter features the whole scale of HR in relation to this research. The core of this research is covered in fourth, fifth and sixth chapter, where the assessment of HRIS is made according to demonstration company specifics. Final choice is based on analysis of gathered specifications of each HRIS, according to requirements stated by each company.

The topic of this thesis is the support of the small and medium enterprises. The theoretical part deals with the sector of small and medium enterprises, its deffinition, importance and the support of this sector and the development of this support. The practical part is devoted to the analysis of the possibilities of the company ALLEGRO, s. r. o., that manufactures and installates drywall plasterboards and supporting constructions, to obtain subsidy from the Operational Programme Enterprise and Innovations.

This thesis deals with the entry options of European SME companies into the Chinese sanitary market. The paper identifies four main objectives, which are: 1. Introduce the entry options of foreign companies into the Chinese market. 2. Summarize the development of China's real estate market. 3. Compare selected foreign companies in the Chinese sanitary ware market. 4. Evaluate whether the entry of a European SME into the Chinese sanitary market would be a strategically correct step. The thesis is divided into three chapters. These chapters are divided into two sections. The first chapter is the theoretical foundation of the thesis. It introduces motives and entry options of companies into foreign markets in terms of theory, and motives and general options of entering the Chinese market. The second chapter deals with the Chinese real estate market and related sectors. The related sectors are specified on furniture and sanitary market. The third chapter introduces foreign manufactures of sanitary ware on the Chinese market -- American company Kohler, Spanish company Roca and Czech company Ravak. The second part of the third chapter evaluates the felicitous target group, geographic location, marketing and sales options of the foreign companies in the Chinese market. At the end of this chapter a potential entry of European SME into the Chinese sanitary market is evaluated.

This Master's Thesis focuses on the elaboration of a business plan, the specific goal is to create a business plan intended to establish a restaurant in Kolin, whose vision is to provide services in the field of traditional Czech cuisine. Another goal of this work is to assess the viability of such a project. The work is divided into two main parts. The first - the theoretical part describes the structure of a business plan including specificity of small and medium-sized companies. The second - the practical part applies the theoretical part to the real establishment of restaurant. Great attention is paid to the financial plan and the related verification whether such an enterprise could prosper in the long term.

The main goal of this master thesis is to introduce the reader to the "SIESTA café e vino" business plan that will be profitable and attractive when put in place. The thesis is divided into two sections, theoretical and practical. Theoretical part presents necessary information for the beginning entrepreneur and describes the structure of the business plan. Practical part is based on the theoretical part and contains actual business plan of the café. It also elaborates analysis of market environment, competitors, customers, financial plan, SWOT analysis and risk analysis. The practical part concludes overall assessment and evaluates real feasibility of this project.

The thesis deals with small and medium enterprises and sources of financing. The theoretical part contains definition and characteristic of small and medium enterprises, national and international business support and various financial resources. The practical part analyzes financial situation of concrete small enterprise, sources of its financing and gives some recommendations for the financing of future.

The legislated Accounting principles modernizing act, abbreviated BilMoG, caused a fundamental accounting reform in Germany. The most important international accounting standards IFRS were implemented in to elsewise conservative accounting rules. Due to fact the main users of GAAP in Central Europe are SME, the description and analysis of IFRS's implementation in to German GAAP seems to be beneficial for SME's financial statement informative value for the first year as of December 31, 2010. Major receiver of SME's financial statement is not the institutional investor but financing bank and other creditor. The aim of the thesis is to verify assumed informative value's improvement of SME's financial statement as their most important finance reporting form. The verification of defined hypothesis is based on rigorous and systematic SME's characteristic analysis as well as their applicable GAAP's. After recognition of the most important German GAAP's changes follow the IFRS comparison and a feasibility evaluation of German qualitative characteristics used not only by SME. The consequent empirical research mergers the provided analysis and recognition of the fundamental and by SME frequently used balance positions with quantitative and qualitative assessment of adjustment to be made for preparation of consolidated financial statement in accordance with German accounting rules and principals. This research is based on near 70 available audited Czech SME's financial statements for the financial years before and after partly IFRS adoption into German GAAP (BilMoG). The findings and results establish the verified informative value's improvement of financial statements. The finance lease recognition (necessary capitalisation) persists to be the most significant adjustment between Czech and German financial statement after BilMoG. This fact clearly shows the deficiency of current Czech GAAP. Extent and number of required adjustments are on the decrease and the current German GAAP seems to be applicable for SME's purposes either. Thesis conclusion draws the attention and requirement to improve the Czech GAAP. Also continuance of prudence principle after partly IFRS adoption is fixed. Surprisingly the positive tax law impact is found out, especially not only on allowances or provisions, but also on other relevant accounting areas as such asset definition, discounting of long term provisions, finance lease recognition etc.

Both the European Union and the Czech Republic support small and medium enterprises as an important leverage point for increasing competitiveness, employment and added value through European funds and programs. Thus, the thesis analyzes key changes between OP PI from the 2007-2013 financial framework with its successor OP PIK and the implications for small and medium enterprises in the Czech Republic. Besides that is the main goal of this thesis to understand the underlying motivation of SMEs when applying for a financial aid from European funds. The research identifies key changes, such as changes in the priority axes, increase in budget, and decrease in maximum public support or single methodical environment. Based on the literature research, case studies with successful applicants for European grants and subsidies and interviews with consultants and governmental experts, the thesis defines key challenges and issues for SMEs when applying for financial support such as excessive bureaucracy, user experience with a new monitoring system, ever changing requirements for applications or governmental preferences on price the over the quality standards when assessing an application. The thesis recommends following key factors - thorough business plan, detail-oriented preparations for applications and dedicated project management - mentioned by the analyzed companies to successfully receive a subsidy from the European funds.

The Master´s thesis deals with the social responsibility of organization with focus on small and medium-sized enterprises. The aim of this thesis is to analyze the level and attitude of corporate social responsibility in these enterprises. The theoretical part is to introduce concept of tripple-bottom-line, history, current trends and advantages and disadvantages of CSR. This part of thesis also includes implementation and measurement of CSR activities with subsequent reporting and information support. The practical part deals with the research of the social responsibility in small and medium-sized enterprises in Czech Republic. In the conclusion of the practical part are summarized recommendations and proposals for SME.