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Interoperabilita slovenského mýtneho systému so susednými štátmi
Kačala, Tomáš ; Zelený, Lubomír (advisor) ; Šiovič, Michal (referee)
Abstract: The purpose of this thesis is to provide a complex overview of selection of toll system fees for the usage of charged sections of highways and first class roads in countries Poland, Slovakia, Hungary and Czech Republic in present time. Familiarization with various types of toll systems used in Europe, with legislative preconditions for pricing of road infrastructure in European Union and with basic principles of freight and road transport. A part of thesis is a description of companies' functioning which intermediate payments for the usage of charged road communications. Followed by a proposal of common toll system for countries of Visegrad Four, its technical aspect, price calculation and legislative requirements for its introduction into practice. At the end of thesis there are recommendations and possibilities of this system implementation into commom european toll system.
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charging for road infrastructure in Slovakia
Kačala, Tomáš ; Zelený, Lubomír (advisor) ; Šiovič, Michal (referee)
In my Bachelor Thesis I'm dealing with introduction of electronic toll system in Slovakia, from the selection of supplier and operator, to the practical application. Moreover, I'm outlining the method of financing and constructing of road infrastructure as one of the important factors that led to the need for tolling the road network in Slovakia and consequently to implementing of toll system into practice. I'm mentioning the problems, scandals and shortcomings arisen by the implementation of electronic toll system as well. At the end of my thesis I'm trying to evaluate the whole process in terms of benefits and obligations to society and citizens.
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Continuous audit of financial statements - chosen methods and procedures
Šiovič, Michal ; Dvořáček, Jiří (advisor) ; Boráková, Helena (referee)
This diploma work deals with Continuous audit of financial statements. The goal of this work is to describe chosen methods and procedures of this kind of audit. The first part of the text belongs to the description of laws and rules accordind to financial accounting and financial audit. Procedures and methods used in financial audit are described in the second part of the text. I was able to gain such a knowledge of these procedures and methods while working as an assistant of financial auditor in Cyech Republic. This work should be useful for anyone who is thinking about becoming a financial auditor, or an assistant.
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Value chain analysis - Regada s.r.o.
Šiovič, Michal ; Sotonová, Hana (advisor) ; Koščáková, Zuzana (referee)
Práca popisuje teóriu M. Portra, metodologická časť obsahuje popis jeho teórie hodnotového reťazca. Ako súčasť aplikačnej časti som sa rozhodol zhodnotiť daný podnik z pohľadu vývoja hodnotového reťazca podniku v čase. V bakalárkej práci je skúmaná fokálna stratégia podniku, upriamujúca pozornosť na nízke náklady. Teoretická časť obsahuje popis teórie M. Portra, ktorá je aplikovaná na výrobnú firmu Regada s.r.o., avšak s určitými obmedzeniami, ktoré podrobne popíšem v úvode aplikačnej časti. Tieto informačné obmedzenia som nútený rešpektovať a aplikácia Portrovej teórie na daný podnik spolu s definovanými cieľmi bakalárskej práce tomu zodpovedá.
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