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Created with Fabric.js 1.4.5 A tour with a driveris suitable for everybodyalso for wheelchair people Lorem ipsumdolor sit amet, consecteturadipiscing elit, sed do eiusmodtempor incididunut labore et doloremagna aliqua.Ut enim ad minim veniam, quis nostrudexercitation ullamco Usually drivers speaks only a basic English You can choose among group tour(low prices & medium quality)or a private tour(high price &high quality!) T S E L P E Business register Services:- Auditorská činnost- Pronájem nemovitostí bez poskytování jiných než základních služeb spojených s pronájmem- Poskytování daňového poradenství- Činnost účetních poradců, vedení účetnictví, vedení daňové evidence- Výroba, obchod a služby neuvedené v přílohách 1 až 3 živnostenského zákona- Oceňování majetku pro - věci movité, - věci nemovité, - nehmotný majetek, - finanční majetek, - podnik CATHEGORY: PROFESSIONAL SERVICESSECTORS: CONSULTING, AUDITING, ACCOUNTING, RENTALNACE: L68.2 RENTAL AND OPERATING OF OWN OR LEASED REAL ESTATEM69.2 ACCOUNTING, BOOKKEEPING AND AUDITING ACTIVITIES; TAX CONSULTANCY M70.2.2 BUSINESS AND OTHER MANAGEMENT CONSULTANCY ACTIVITIES PESTLE Analysis Karolína Boháčová, Fadi Fayad, Roman Řezáč, Sabina Vrabcová TECHNOLOGICAL FACTORS- Automation- Outsourcing- SAP- Technological advances- LTE internet, various operating systems, LTE internet, cloud computing, social networking, information security, Internet connection households, companies, IT specialists share on the labour market, average salary - Expenditure on R&D T ECONOMIC FACTORS- GDP growth, GNP, HDI- Inflation, unemployment rate, phillips curve- Interest rate- Monetary/fiscal policies- FX rate- TRADE FDI, trade barriers, tariff, redtape barriers, IIT intra-industry trade- Business environment subsidies and other support- Euro- Industry Financial Ratios BACH Database, Almanac of Business & Industrial Financial Ratios, INFA Benchmarking System- Benchmarking Competition PWC, KPMG, Deloitte - Concentration of the sector/industry Concentration Ratios, HHI Hirschman- Herfindahl E SOCIAL FACTORS- Language barriers- Dependancy ratios- Demographic datao Skills and knowledgeo Education and career trendso Age distributiono Income statisticso Population growth rateo Religion- Intercultural dimensionso Geert Hofsted Power Distance Index, Individualism vs Collectivism, Masculinity vs Femininity, Uncertainty Avoidance Index, Long-term vs Short-term orientation, Indulgence vs Restrainto Edward Twitchell Hall High vs Low context culture, Monochronic vs Polychronic time, High territoriality vs Low territorialityo Alfonsus Fons Trompenaars Universalism vs Particularism, Specific vs Diffuse, Neutral vs Emotional, Achievement vs Ascription, Seqentual time vs Sycnchronous time, Internal Direction vs Outer Direction S - Corruption Transparency International- Political stability Early elections; Changing ministers; Control; Authority- International relations Disputes; War- Level of intervention Laissez-faire; Interventionalism; Laffer curve- Political culture Prevailing ideology Left-wing politics; Right-wing politics- Bureaucracy Difficulty with preparing tax returns/ filling the form- Government attitude to Election programs/promises:o Taxes Proportional, Progressive, Regressiveo Labour lawo Health and safety requirementso Consumer protection laws P ENVIRONMENTAL FACTORS- Geographic location infrastructure, hilly, mountaneous etc.- Weather e.g. monsoons, high humidity; weather patterns- Climate climate cycles- Environmental protection contamination of soil avoidance, ecological consequences of product/service processes- Energy availability and costs- Recycling E L LEGAL FACTORSCore activities requirements - Auditing Authorization is needed; The Chamber of Auditors of the Czech Republic; Complying with the Act No. 93/2009- Accounting & bookkeeping activities Again, not everybody is allowed to do it; Education, experience or certification is needed; Complying with the Act No. 455/1991- Tax consultancy Regulated; Tax consultant registration is needed; The list of tax consultants managed by the Chamber of Tax Consultants; Act No. 523/1992- Rental of real estate Lease agreements in accordance with the Civil Code; Act No. 89/2012- Other services Taking into consideration actuarial, assurance, risk and possibly insurance services, the laws related to financial consultancy are relevant as well ; Act No. 277/2009, Act No. 38/2004Operations-related legislature - Law on income tax Important for tax accounting: depreciation formulas, depreciation categories, tax base calculations etc.; Financial x Tax accounting deferred taxes; Act No. 586/1992- Reporting Provided a company undergoes an IPO and becomes a publicly traded company, it has to report in compliance with International Financial Reporting Standards. Otherwise, the CAS (Czech Accounting Standards) is enough. The relevant law is Act No. 563/1991- Employess Labour Code, No. 262/2006; Employee welfare, discrimination issues etc.- Environmental regulations Environmental factors; Act No. 17/1992; Waste disposal, EIA (Environmental Impact Assesment)- Consumer Protection Laws Important both for products and services; Act No. 634/1992; E.g. the Black list of misleading and agressive business practices relevant.- Other regulations EPCs (Energy Performance Certificates) Act No. 406/2000 Sb. etc.- European Union and its directives E.g. Fiscal Compact L SOURCES: PROFESSIONAL SERVICES IN CR PESTLE Analysis
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