Theses on a related topic (having the same keywords):
liquidity, financial analysis, financni plan, financni rizeni, ucetni vykazy, financial management, financni analyza, likvidita, accouting statement, financial planKeywords ordered alphabetically | Keywords ordered by occurrence rate
651.
Kotlárová, Jaroslava
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Hodnocení finanční situace podniku a návrhy na její zlepšení | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Hodnocení finanční situace podniku a návrhy na její zlepšení | Theses on a related topic
652.
Koudelková, Lucie maiden name: Koudelková
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Hodnocení finanční situace podniku a návrhy na její zlepšení | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Hodnocení finanční situace podniku a návrhy na její zlepšení | Theses on a related topic
653.
Krajčuška, Adam
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Využití finanční analýzy a finančního benchmarkingu v podniku | Theses on a related topic
654.
Kramplová, Miriam
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
655.
Krbyľová, Eva
Faculty: STING ACADEMY
Year: 2018, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Analýza ziskovosti firmy Jozef Krbyla - AUTOOPRAVA | Theses on a related topic
Faculty: STING ACADEMY
Year: 2018, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Analýza ziskovosti firmy Jozef Krbyla - AUTOOPRAVA | Theses on a related topic
656.
Krejčí, Adéla
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
657.
Krejčová, Drahomíra
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
658.
Křemen, Tomáš
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Specifika řízení rizik jako součásti finančního řízení malé a střední firmy | Theses on a related topic
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Specifika řízení rizik jako součásti finančního řízení malé a střední firmy | Theses on a related topic
659.
Křivánek, Petr
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Návrh optimalizace kapitálové struktury konkrétního podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Návrh optimalizace kapitálové struktury konkrétního podniku | Theses on a related topic
660.
Kubíček, Martin
Faculty: STING ACADEMY
Year: 2019, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Projekt využití nástrojů controllingu v konkrétní společnosti | Theses on a related topic
Faculty: STING ACADEMY
Year: 2019, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Projekt využití nástrojů controllingu v konkrétní společnosti | Theses on a related topic
661.
Kubíčková, Alžběta maiden name: Kubíčková
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Zhodnocení finančního zdraví společnosti KUBÍČEK VHS, s.r.o. metodami finanční analýzy | Theses on a related topic
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Zhodnocení finančního zdraví společnosti KUBÍČEK VHS, s.r.o. metodami finanční analýzy | Theses on a related topic
662.
Kučera, Martin
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Finanční analýza společnosti ROEL, s. r. o. | Theses on a related topic
Master's thesis defence: Finanční analýza společnosti ROEL, s. r. o. | Theses on a related topic
Faculty: STING ACADEMY
Year: 2016, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Finanční analýza společnosti ROEL, s. r. o. | Theses on a related topic
Master's thesis defence: Finanční analýza společnosti ROEL, s. r. o. | Theses on a related topic
663.
Kučerová, Kateřina maiden name: Dymáčková
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
664.
Kudlička, Radek
Faculty: NEWTON University
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
665.
Lagová, Zuzana
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Hodnocení ekonomické výkonnosti podniku prostřednictvím finanční analýzy | Theses on a related topic
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Hodnocení ekonomické výkonnosti podniku prostřednictvím finanční analýzy | Theses on a related topic
666.
Lajda, Martin
Faculty: Collegium Humanum - Warsaw Management University
Year: 2022, studies completed, degree conferred: Mgr.
Programme/field: Management / International Management
Faculty: Collegium Humanum - Warsaw Management University
Year: 2022, studies completed, degree conferred: Mgr.
Programme/field: Management / International Management
667.
Le, Tuan Anh
Faculty: NEWTON University
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
668.
Lenochová, Kristýna
Faculty: NEWTON University
Year: 2018, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
Faculty: NEWTON University
Year: 2018, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Globální podnikání a management
669.
Lepka, Martin
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Faculty: STING ACADEMY
Year: 2004, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
670.
Libiger, Lukáš
Faculty: NEWTON University
Year: 2023, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2023, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
671.
Lišková, Eva maiden name: Pecůchová
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
672.
Lopes de Carvalho Benevides, Érika
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Global Business and Management
Faculty: NEWTON University
Year: 2019, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Global Business and Management
673.
Macek, Ladislav
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Strategie rozvoje obce se zaměřením na financování v podmínkách města Brna | Theses on a related topic
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Strategie rozvoje obce se zaměřením na financování v podmínkách města Brna | Theses on a related topic
674.
Machová, Timea
Faculty: NEWTON University
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
Faculty: NEWTON University
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
675.
Marečková, Lenka
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Finanční pomoc klientům | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms (combination/specialization: Studium pro absolventy VOŠ)
Bachelor's thesis defence: Finanční pomoc klientům | Theses on a related topic
676.
Mareš, Pavel
Faculty: STING ACADEMY
Year: 2009, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2009, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
677.
Marková, Petra maiden name: Muláčková
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
678.
Matějková, Jitka
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
679.
Matušková, Iveta
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Zhodnocení ekonomické situace v podniku prostřednictvím finanční analýzy | Theses on a related topic
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Zhodnocení ekonomické situace v podniku prostřednictvím finanční analýzy | Theses on a related topic
680.
Melcher, Patrik
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Bachelor's thesis defence: Podnikatelský plán firmy na údržbu fotovoltaických panelů | Theses on a related topic
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Bachelor's thesis defence: Podnikatelský plán firmy na údržbu fotovoltaických panelů | Theses on a related topic
681.
Melcherová, Tereza
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Human Resource Management
Faculty: NEWTON University
Year: 2024, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Human Resource Management
682.
Měřínská, Monika
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Další rozvoj a zvýšení konkurenceschopnosti společnosti ARKYS, s.r.o. za pomocí dotací z EU | Theses on a related topic
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Další rozvoj a zvýšení konkurenceschopnosti společnosti ARKYS, s.r.o. za pomocí dotací z EU | Theses on a related topic
683.
Mička, Martin
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Návrh metod vhodných pro vyhodnocení podnikových investičních projektů | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Návrh metod vhodných pro vyhodnocení podnikových investičních projektů | Theses on a related topic
684.
Michalisková, Lucie
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Analýza podniku a inovace vybraných subsystémů | Theses on a related topic
Faculty: STING ACADEMY
Year: 2014, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Analýza podniku a inovace vybraných subsystémů | Theses on a related topic
685.
Mlezivová, Radka
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Finanční, účetní a daňová specifika v hospodaření obce Ratíškovice | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Finanční, účetní a daňová specifika v hospodaření obce Ratíškovice | Theses on a related topic
686.
Mrázek, Daniel
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2012, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Bachelor's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
687.
Nečas, Jindřich
Faculty: STING ACADEMY
Year: 2006, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Faculty: STING ACADEMY
Year: 2006, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
688.
NGUYEN, Tra My
Faculty: NEWTON University
Year: 2022, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
Faculty: NEWTON University
Year: 2022, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
689.
Nováčková, Eva
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Analýza účetních výkazů a jejich vliv na hospodaření u vybrané účetní jednotky a ekonomické rozhodování | Theses on a related topic
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Analýza účetních výkazů a jejich vliv na hospodaření u vybrané účetní jednotky a ekonomické rozhodování | Theses on a related topic
690.
Novotná, Lucie
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Bachelor's thesis defence: Podnikatelský záměr - založení Wellness centra | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Bc.
Programme/field: Economy and Management / Organization and Management of small and medium sized firms
Bachelor's thesis defence: Podnikatelský záměr - založení Wellness centra | Theses on a related topic
691.
Novotný, Václav
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Systém výhod pro studenty | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Systém výhod pro studenty | Theses on a related topic
692.
Odehnalová, Lucie
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Finanční analýza účetních výkazů vybrané účetní jednotky | Theses on a related topic
Faculty: STING ACADEMY
Year: 2017, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation (combination/specialization: Studium pro uchazeče ze střední školy)
Bachelor's thesis defence: Finanční analýza účetních výkazů vybrané účetní jednotky | Theses on a related topic
693.
Ondko, Slavomír
Faculty: STING ACADEMY
Year: 2020, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Projekt využití nástrojů controllingu v konkrétní společnosti | Theses on a related topic
Faculty: STING ACADEMY
Year: 2020, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Master's thesis defence: Projekt využití nástrojů controllingu v konkrétní společnosti | Theses on a related topic
694.
Ondráčková, Jana maiden name: Kloudová
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Využití finanční analýzy v podniku | Theses on a related topic
695.
Osička, Jiří
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Implementace controllingu ve firmě Rybníkářství Pohořelice a.s. | Theses on a related topic
Faculty: STING ACADEMY
Year: 2013, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Management malých a středních firem)
Master's thesis defence: Implementace controllingu ve firmě Rybníkářství Pohořelice a.s. | Theses on a related topic
696.
Padělková, Pavlína
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
Faculty: STING ACADEMY
Year: 2008, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management
697.
Pavlíček, Jiří
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Návrhy ke zlepšení finančního zdraví příspěvkové organizace Zdravotnická záchranná služba kraje Vysočina, p.o. | Theses on a related topic
Faculty: STING ACADEMY
Year: 2011, studies completed, degree conferred: Ing.
Programme/field: Economy and Management / Business Economy and Management (combination/specialization: Ekonomika a zdaňování)
Master's thesis defence: Návrhy ke zlepšení finančního zdraví příspěvkové organizace Zdravotnická záchranná služba kraje Vysočina, p.o. | Theses on a related topic
698.
Pavlovičová, Veronika
Faculty: NEWTON University
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
Faculty: NEWTON University
Year: 2021, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Marketing
699.
Pecková, Markéta
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Podnikatelský plán pro rozvoj firmy | Theses on a related topic
Faculty: STING ACADEMY
Year: 2010, studies completed, degree conferred: Bc.
Programme/field: Economic Policy and Administration / Taxation
Bachelor's thesis defence: Podnikatelský plán pro rozvoj firmy | Theses on a related topic
700.
Pech, Marek
Faculty: NEWTON University
Year: 2023, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management
Faculty: NEWTON University
Year: 2023, studies completed, degree conferred: Bc.
Programme/field: Economics and Management / Global Business and Management