The diploma thesis deals with the support analysis of small and medium enterprises (SMEs) in the Czech Republic. The aim of the thesis is to prove the importance of SMEs in the economics and to assess the influence of their support from the Operational Pogramme Enterprise and Innovations (OPEI) on the labour market. The main hypothesis represents the assertion that the SMEs support from the public sources is never effective. The statistical analysis proves that the SMEs in the Czech Republic on the international scale are economically significant. They participate from 99,8% on the total number of entrepreneur's subjects and from almost 60% on the country employment. The evaluation of the support program from the Operational Pogramme Enterprise and Innovations is based on the collected data from the questionnaire poll. The data analysis proved that the supports were important for the workplace production. The public source support analysis on an economical theory and empirical study base proved that the investments are not effective.

This Master's Thesis focuses on integration of software that are provided as services (SaaS) into current on-premise information systems of enterprises. In enterprise computing, services such as SaaS are usually integrated into cloud services. In recent years, cloud services have been experiencing a dynamic growth, and, in various forms, they have been entering enterprises of different sizes and fields. At the same time, the experience show that implementation of SaaS into enterprise computing faces many challenges due to the fact that the SaaS vendors have exclusively focused on improvement of software functionality and the integration itself has completely remained out of their attention. Given that, the integration of SaaS is rather complicated or even inaccessible for many enterprises. In particular, small and medium-sized businesses are a very specific target groups and the traditional integration platforms are unaffordable for them. The goal of this thesis is to develop a methodology based on MeFIS that would cover integration of SaaS into on-premise-based information systems in small and medium enterprises. In this thesis, first, I will define the terms used in integration of IT and cloud services and describe the essential principles, tools, and technologies used. Second, I will conduct a literature review of available sources to find the best methodology for integration of SaaS, which would take into account the specific needs of small and medium enterprises. Third, I will develop a methodology based on the methodology framework MeFIS (Methodology Framework for IS/ICT Systems). At the final stage, the developed methodology will be applied in one company in the Czech Republic. The emerged integration challenges will be described and their solutions will be developed; thus, this thesis might also serve as a specific example of SaaS integration into enterprise information systems within small and medium-sized businesses.

Since the third and possibly the last grant period for the Czech Republic in the framework of drawing the European Funds is underway, it is assumed that businesses successfully and efficiently draw funds with allocated resources for the Czech Republic. Agencies should also help to the effective implementation, however, their activities do not reflect the market and clients requirements properly. To confirm that, the Czech Republic was in previous years, one of the worst states in terms of efficiency of drawing on funds of the EU structural funds, which was caused by an improperly formed grant system by management authorities, as well as misconduct on the part of applicants and potential beneficiaries and agencies with their erroneous philosophies. Author task was to analyse the causes of drawing funds inefficiency with a detailed focus on Operational Programme Enterprise and Innovation and Entreprise and Innovation for Competitiveness used mainly for businesses. Diploma thesis not only analyses the current grant situation in which entrepreneurs can submit their project applications but also proposes possible solutions how to help entrepreneurs in drawing on funds.

The aim of this thesis is to create a business plan for the newly established business subject in the health food industry and evaluate the viability of the plan. The plan also includes the choice of the appropriate form of potential expansion into the foreign market. This thesis is divided into theoretical and practical parts. To create this business plan, firstly it was necessary to write down the complex theoretical framework of the basic aspects which are crucial for small and medium businesses. Secondly, it was needed to sum up the general principles of creating a business plan, characterise its structure and mention the most common mistakes and problems that entrepreneurs may encounter. The theoretical part is concluded by a description of the appropriate forms of expansion for small and medium businesses. Based on this theoretical framework the business plan for the company SnackBag was created with the emphasis on the project´s financial calculation. The calculations confirm the business plan as viable. Analysis of the main advantages and disadvantages of particular forms of expansion to foreign markets concludes that the franchise was evaluated as the most suitable for SnackBag.

This thesis focuses on developing a business plan for the production of baby food. The thesis consists of three parts. The main purpose of the theoretical part is to introduce the reader the environment of small and medium enterprise subsequently to describe the proper writing of a business plan. There are also recommendations for suitable structures procedures. Methodical part deals with the proper execution of marketing research, considerable attention particularly a method of interrogation. The practical part is the business plan itself. The aim of this thesis is to evaluate the feasibility of the project and its ability to prosper at today's market.

The subject of this thesis was agile development on ASP.NET web development platform. The main goal was to create new methodology MMSP - ASP.NET MVC by adjusting methodology MMSP for development in ASP.NET MVC framework, which was mainly achieved through the definition of new objects in the methodology. Text describes four newly created roles (eg. Database specialist) which are responsible for application development. Text also defines or modifies several tasks (eg. Database design) and work products (eg. Data model). All added objects were integrated into the methodology by adjusting its life cycle. At first, thesis was generally focused on the development of web applications, defined their characteristics and analyzed the possibilities of using agile development. Then the MMSP methodology was presented and verified its suitability for the planned extension. Furthermore, there was described the ASP.NET MVC framework, its architecture and basic characteristics. In the last chapter of this thesis methodology MMSP-ASP.NET MVC was verified on the example of development database management web application for the Anthropological Department of the National Museum in Prague.

This Master's Thesis shows the process of formulating and implementing the corporate strategy with the use of the Balanced Scorecard method. The theoretical part defines small and medium enterprises, explains the basic concepts and procedures of strategic analysis and creation of the Balanced Scorecard. The practical part deals with the strategic analysis of a particular small company, based on which the strategic business objectives for individual perspectives are then defined (financial, customer, internal business processes and perspectives of learning and growth) and proposes appropriate standards for the corporate objectives. The thesis ends with the processing of the company's strategic map, which clearly shows the consistency and causality of the individual strategic objectives.

This diploma thesis deals with application of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS SME) in conditions of a certain manufacturing company. First parts of the thesis are focused on identification of differences between IFRS SME and full IFRS as well as on IFRS SME concept compared to the Czech and Dutch GAAP. Practical part aims to analyze the overall process of first Standard's adoption that is linked to necessary modification of company's accounting policies. The goal of this part is also to prepare Statements of financial position covering two accounting periods after the transition date. In one part of this thesis there are also brief comments on qualification and education of accountants. As a result of all mentioned above, this thesis helps to outline benefits and constraints of possible IFRS SME implementation in the Czech Republic.

With the growing competition both on domestic and on international markets, SMEs face very specific challenges to sustain in their activity. A strategy to gain a competitive edge can be to internationalize innovative activities. In this work the internationalization of innovation is reflected in the context of SMEs. This is done in the first step by making a connection between research on SMEs, on Internationalization and on R&D and subsequently building a theoretical framework. In the second step, the innovative activity of a Swiss firm's Czech subsidiary is investigated on a case-study basis from the perspective of the suggested theoretical framework. The main contribution of this work to research is that it puts in a research field, which is dominated by large enterprises, the focus on SMEs.

The present dissertation provided an insight of the organizational culture and the innovative behavior of small and medium-sized enterprises (SME) in the early stages of the innovation process. The method Culture Types of Organizations certified that the investigated SMEs possessed a distinctive family culture, and in addition an innovation cul-ture at the company headquarters. By using the social research method Grounded Theory the so called theory "Innovation kultivieren" was developed. This theory consists of three process stages. The first process stage "Mindset geben" is about defining and anchoring new innovative company's values. The second process stage "Innovation organisieren" defines the organizational responsibilities and last but not least, the third process stage "Innovation strukturieren" delivers various accompanying soft skill factors to improve the innovation culture of companies.