Only one third of the French SMEs are going abroad. However, this option can be an opportunity for the enterprises to extend their growth. The Chinese market is often designated to be the best place to invest. Nevertheless, it is far from France geographically and culturally. Russia and Central/Eastern Europe represent for French SMEs huge and frequently unknown markets, closed to France with all the benefice of their accession to the European Union. These regions have economic and demographic potentials because of their singular history. The study of these countries will show the possible market development in which the French companies and specially SMEs have competences and know-how highly valuable in these markets. Furthermore, the European and French incentives for SMEs and the support of different organizations are additional assets to facilitate the internationalization.

The purpose of this thesis is to analyze role of Small - Medium Sized Enterprises (SMEs) in Turkey's Integration to EU. SMEs have a strategic importance in providing sustainable development, employment and value added in the economies. So that, European Union and Turkish Goverment have carried out several policies in order to support SMEs. These policies facilitate the process of creating, maintaining and improving business skills and opportunities of SMEs. They play significant role in Turkey's accession to EU. One of the purposes of the research is to explore indicators and effects of Turkish SMEs in EU integration. Also, it explores the effects of strategic alliances of Turkish and European SMEs all over the world. In this research, chapter 1 aims to describe SME definitions for EU, Turkey and other countries. In addition, the factors that determine these definitions in Turkey and EU have been discussed. Chapter 2 examines current policies of SMEs in Turkey and their strengths, weakness, problems accordingly. In chapter 3, current European SME policies have been described and their impacts to Turkish SMEs have been mentioned. Funds and incentives for SMEs from EU and their contribution to Turkish SMEs have been also explained in this chapter. In the last chapter, importance of SMEs in Turkish and European economies has been mentioned. Influence of Turkish SMEs has been indicated on the EU integration and in response to this influence; effect of European SMEs in Turkish Economy has been pointed out. After all, it has been exposed to worldwide effects after strategic alliances of European and Turkish SMEs.

This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.

The aim of the thesis was to examine the basic technical and technological requirements of photovoltaic technology in terms of economic characteristics, analyze the current situation in the use of renewable energy sources, especially photovoltaics in the Czech Republic with comparing to the world's situation. The thesis also provides an overview of laws and legal norms applicable in the Czech Republic and the European Union with regard to photovoltaics. The crucial part is dedicated to investment evaluation of the renewable energy (photovoltaic) projects. The author supports presented ideas with a comprehensive investment analysis of a specific rooftop photovoltaic project realized by medium sized company. In addition to evaluation process the investment recommendation is provided and the most significant risk factors of the project are identified. The conclusion of this thesis includes a single-factor sensitivity analysis of a net present value of the project.

The aim of this diploma work is to show the differences or similarities between financial reporting of small and medium enterprises based on International Financial Reporting Standard - IFRS for SMEs and British accounting standard - FRSSE. Introductory chapters are devoted to the principles of dividing enterprisies by the criteria of size on the first place, and also to the short characteristics of different kinds of regulation of accounting in the world, especially regulation based on IASB and British accounting standards. These introductory chapters serve as information basis for the main part of the diploma work. This part is represented by the analysis of financial reporting of small and medium enterprises based on IFRS for SMEs and British accounting standard FRSSE and consecutive comparison of these two ways of financial reporting of small and medium enterprises, which is also the last part of the diploma work. In the scope of this comparison there are, except for basic differencies, also analysis of differences in goodwill and leasing with occasional view on certain problems in the conditions of Czech Republic.

Small companies can more flexible react to the present economic crise on one side, but on the other side they are very influenced by unpredictability and continous external factor changes From that reason the current economic crise can contribute to the development of various managerial simulation enabling better support in the company decision making. This new condition and rules "rebuilding" without question means also the creation of new opportunity. The decision making should be supported by suitable decision making systems to be able to quickly react, specially for small companies. This role can play business flight simulators on the basis of system dynamics, which can help small companies make strategy decision. And just the analysis of possibility how to use business flight simulators for the strategy decision in the sector of small companies is the main goal of this thesis. First the present state research had to be done and the definition of small companies and the business strategy was set. Further in this thesis the analysis of using bussines flight simulators for strategy decision making are described. This analysis is influenced by two main factors -- thin capitalization and the current business complexity - which declare the general failure in small companies sector. On these factors of failure the business flight simulator using is tested by creating models in the software for decision making support. The part of all models is the company definition from the resources view, external and internal influences including "soft" factors and the developing of the model which is the base of the business flight simulator. Within the exploring, the questionare research in the small company sector was carried out. This research should show how Czech companies use bussiness flight simulators, if they want to try them or if their decisions are supported by this kind of decision making systems. The own development of model cases reflecting these main factors of the failure and their possible solution made in the software for decision making, which was tested at one small company, the analysis of business flight simulators using by questionare research in the sector of Czech small companies and sugessted recomandation could be taken as a main and scientific benefit of this thesis.

The theoretical-methodological part of the thesis deals with the managerial audit and coaching. It describes what managerial audit and coaching is, what are their goals and focuses on problems that coach or auditor has to face. In its practical part, the thesis introduces SACH Company which goes through the managerial audit using the coaching approach. There are identified the most important problems and their solutions during coaching interviews. In conclusion, findings are summarized and evaluated.

First chapter explains the concept of SME in terms of providing of the state support, and points out their contribution to economy and society. Second chapter provides a brief overview of the activities of EU towards SME sector and state support of cross-border activities of SME. Third chapter provides an overview of commercial and alternative forms of financing of SME's activities, such as activities of commercial banks towards SMEs, factoring, leasing and private equity). Fourth chapter is an analysis of impact of crisis on financing of SME, concentrated on governmental anticrisis measurements and their real impact on financing of export with state support.

Thesis deals with the use of renewable sources of energy focused on water energy, especially small hydropower plants in Czech Republic. It should clarify the legal and technical framework for energy production in small hydro power plants, types of aid and the amount for the operator. Case studies describe the construction and reconstruction of small hydroelectric power plants which are dependant on the amount of feed-in tariffs and try to find out the economic efficiency according to the selected methods of investment appraisal.

The diploma thesis focuses on e-commerce in small businesses in connection with marketing and social networks. The first chapter focuses on the marketing processes and the possibility of use of the Internet in small businesses. In the second chapter I deal with the rules of creation of the corporate website, I describe several Internet tools to promote the website (Google Analytics) and deal with search engine optimization (SEO). The third chapter is devoted to social media and a number of case studies describing the use of the social network Facebook in marketing. The final chapter four is the result of the previous chapters, all the theoretical findings are applied to the two real companies AS. ROVI, s.r.o. and METRO FLORENC, s.r.o. In conclusion I am summarizing the facts mentioned above and set out recommendations for both companies and small businesses in general. This thesis was designed as a guide for small businesses -- for them to be thaught how to effectively use modern Internet tools to improve their own promotion and hence profit.