The graduation thesis deals with the evaluation of the individual entrepreneur's business plan. To decide whether a project is accepted or not, was drawn up a detailed business plan, sometimes referred to as a feasibility study. The theoretical part discusses the purpose of the business plan, elaborates on the basic essentials of the business plan, the form and the principles of treatment. Based on a synthesis of findings from the literature the author further elaborates on some of the tools of managerial and economic practises and their applicability in the business plan. The aim of the theoretical part is inter alia to provide guidance to anyone who is processing the business plan without necessity of studying comprehensive literature. The practical part already specifically deals with author's business plan. On its basis it should be possible to decide whether to implement the plan. It is specific narrowly focused Internet project. The methods used to evaluate the project revealed the potential of the project and simultaneously pointed out to the potential risks. The entire business plan then finds the image in the used modern approach to the evaluation of investment projects -- the Monte Carlo simulation.

<p>Syfte: Vi kommer i denna promemoria försöka skapa en förståelse för hur det är att driva ett nystartat företag samt vad som påverkar företagaren/företaget under de första åren.</p><ul><li>Vad tycker företagare att de kan stöta på för utmaningar under de första åren?</li><li>Hur utvecklas ett företag och vad kan hända i det under de första åren?</li></ul><p>Metod: Det är den kvalitativa metoden och det hermeneutiska synsättet som har använts i denna uppsats. Vidare har vi arbetat med primärdata insamlad från intervjuer på ett induktivt arbetssätt. Teorin har insamlats från litteratursökning på högskolan i Gävles bibliotek samt genom internetsökningar. Analysen har skett genom en jämförelse mellan empiri och teori. Sedan har diskussionen om analysen samt slutsatser redovisats i efterföljande kapitel följt av egna kommentarer samt lärdomar.</p><p>Resultat & slutsats: Vi har genom uppsatsen sett att empiri och teori delvis stämmer överrens med varandra. Dock har vi kommit fram till att empirin inte helt stämmer överrens med det teoretiska materialet om entreprenörskap. Det viktigaste vi har kommit fram till är att läran om entreprenörskap bäst erhålls genom empiriska studier i stället för teoretiska.</p><p>Förslag till fortsatt forskning: Begränsningar i uppsatsen är bland annat att forskningen endast representerar ett mindre urval företagare samt teoretiska källor. För framtiden vill vi se en djupare och mer omfattande forskning för att se om våra slutsatser trots begränsningarna är korrekta.</p><p>Uppsatsens bidrag: Inom uppsatsens problemområde ser vi att praktisk kunskap är mycket mer givande än teoretisk, när man driver ett företag. Uppsatsen visar för utbildningsorganisationer samt intresserade att den teori som finns i dagsläget ej är komplett. Med det menas att utbildning inom företagande bör ske av företagare och inte genom teori och/eller av praktiskt okunniga inom området.</p> / <p>Aim: In this study we are going to try to create an understanding of how a new corporate can be operated and how it/the owner can be affected during the first years.</p><ul><li>What challenges does corporate owners think they can be exposed of during the first years?</li><li>How does a corporate develop and what can happen during the first years?</li></ul><p>Method: We used the qualitative method and the view of hermeneutics in this essay. Further on we worked with primary data based on interviews in an inductive way of investigation. The theory was collected from the library of the University of Gävle with help of their search engine and through searching the internet. Analyzing has been conducted through a comparison between empirical and theoretical data. The discussions about the analyze and the final result have later on been shown in the following chapters followed by our own comments and what we've learned.</p><p>Result & Conclusions: From writing this essay we've seen that empirical and theoretical data partly tells the same. Our final results have shown us that empirical and theoretical data of entrepreneurship doesn't correspond to each other. The most important aspect of entrepreneurship is given through empirical studies instead of theoretical studies.</p><p>Suggestions for future research: Some of the limitations in this essay are that the research only represents a minor selection of corporate and theoretical sources. For future studies we want to see a deeper and wider research to see if our conclusions, though the restrictions, are correct.</p><p>Contribution of the thesis: Within the approach of the essay we have seen that practical knowledge is more giving than theoretical, when running a corporation. For educational organizations and those who are interested in the subject, the theoretical data that is known today aren't complete. With that said the education to be an entrepreneur should be led by those who are running a company and not through theoretical data and/or not by those who lack competence.</p>

Syfte: Vi kommer i denna promemoria försöka skapa en förståelse för hur det är att driva ett nystartat företag samt vad som påverkar företagaren/företaget under de första åren. Vad tycker företagare att de kan stöta på för utmaningar under de första åren? Hur utvecklas ett företag och vad kan hända i det under de första åren? Metod: Det är den kvalitativa metoden och det hermeneutiska synsättet som har använts i denna uppsats. Vidare har vi arbetat med primärdata insamlad från intervjuer på ett induktivt arbetssätt. Teorin har insamlats från litteratursökning på högskolan i Gävles bibliotek samt genom internetsökningar. Analysen har skett genom en jämförelse mellan empiri och teori. Sedan har diskussionen om analysen samt slutsatser redovisats i efterföljande kapitel följt av egna kommentarer samt lärdomar. Resultat &amp; slutsats: Vi har genom uppsatsen sett att empiri och teori delvis stämmer överrens med varandra. Dock har vi kommit fram till att empirin inte helt stämmer överrens med det teoretiska materialet om entreprenörskap. Det viktigaste vi har kommit fram till är att läran om entreprenörskap bäst erhålls genom empiriska studier i stället för teoretiska. Förslag till fortsatt forskning: Begränsningar i uppsatsen är bland annat att forskningen endast representerar ett mindre urval företagare samt teoretiska källor. För framtiden vill vi se en djupare och mer omfattande forskning för att se om våra slutsatser trots begränsningarna är korrekta. Uppsatsens bidrag: Inom uppsatsens problemområde ser vi att praktisk kunskap är mycket mer givande än teoretisk, när man driver ett företag. Uppsatsen visar för utbildningsorganisationer samt intresserade att den teori som finns i dagsläget ej är komplett. Med det menas att utbildning inom företagande bör ske av företagare och inte genom teori och/eller av praktiskt okunniga inom området. / Aim: In this study we are going to try to create an understanding of how a new corporate can be operated and how it/the owner can be affected during the first years. What challenges does corporate owners think they can be exposed of during the first years? How does a corporate develop and what can happen during the first years? Method: We used the qualitative method and the view of hermeneutics in this essay. Further on we worked with primary data based on interviews in an inductive way of investigation. The theory was collected from the library of the University of Gävle with help of their search engine and through searching the internet. Analyzing has been conducted through a comparison between empirical and theoretical data. The discussions about the analyze and the final result have later on been shown in the following chapters followed by our own comments and what we've learned. Result &amp; Conclusions: From writing this essay we've seen that empirical and theoretical data partly tells the same. Our final results have shown us that empirical and theoretical data of entrepreneurship doesn't correspond to each other. The most important aspect of entrepreneurship is given through empirical studies instead of theoretical studies. Suggestions for future research: Some of the limitations in this essay are that the research only represents a minor selection of corporate and theoretical sources. For future studies we want to see a deeper and wider research to see if our conclusions, though the restrictions, are correct. Contribution of the thesis: Within the approach of the essay we have seen that practical knowledge is more giving than theoretical, when running a corporation. For educational organizations and those who are interested in the subject, the theoretical data that is known today aren't complete. With that said the education to be an entrepreneur should be led by those who are running a company and not through theoretical data and/or not by those who lack competence.

This thesis within economics is examining the impact that remittances could have on the level of new small and medium sized enterprise start-ups. Remittances could be seen as a capital flow and would therefore increase the level of new SME start-ups but is this really the case? A model is developed with a panel data set over 45 countries all across the globe over a two year period. Six businesses environment variables are included in the regressions to see how the businesses environment affects the level of new SME start-ups. This model is also used when testing if the relationship between remittances and the level of new SMEs are stronger in the middle income countries than in the lower income countries. The descriptive statistics shows that both remittances and the number of new SME`s have increased from 2003 to 2005. The level of new SME`s have increased with a larger percentage share in the middle income countries relative to low income countries. The results from this thesis are somewhat difficult to interpret. Although there seems to be the case that remittances are not affecting the level of new SME start-ups when including all the countries in the same regression. As the countries are divided into two groups one can see a stronger relationship between remittances and the level of new SME started in the low income countries than in the middle income countries. One can also see that credit right and the cost of starting a new business is strongly related to the level of new SME.

This thesis is devoted to the business plan for the establishment of a small hostel in Pec pod Sněžkou. The goal is to process the available data and documents for business start-ups in collective accommodation services. Appropriate business plan will be designed after carrying out the necessary analysis of external and internal environment.

The thesis focuses on a Mexican business environment analysis which is subsequently used for creating the concrete business plan - establishing Czech restaurant in Mexico. The thesis provides analysis of essential differences, barriers and opportunities of Mexican market and it exposes complexity of doing business by Czech entities in the mexican area. Based on the analysis the business plan for purpose of establishing typical Czech restaurant in Mexico City is presented. The plan reflects entire specifics of a different market with regard to the relating branch. The essential steps and necessary activities are identified in the plan. They expose the difficulty of making this plan real. The thesis draws the conclusion that the business plan has a chance to succeed and its realization is meaningful.

The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.