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Leo Express Company Strategy
Matveeva, Daria ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
This Master thesis deals with the valuation of Leo Express, a. s. to the date January 1, 2016. As a valuation method was used the earnings valuation method based on discounted free cash flow to the firm and equity (FCFF). The thesis is split into two parts The methodical part defines the terminplogy and used indicators. The practical part is a detailed analysis of the market for transport of passenger rail services in the Czech Republic, Slovak Republic and Poland by used PEST analysis. The part of Master thesis is also financial analysis of the company. Process of valuation was implemented on the base of well-prepared financial plan and other value drivers. The evaluation itself has been accomplished using three-phase DCF method,which is consist of a prediction phase,second faze and a residual value phase.
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Inductive reasoning of 10-12 year old children in mathematical environment
Herman, Jan ; Novotná, Jarmila (advisor) ; Hošpesová, Alena (referee) ; Rendl, Miroslav (referee)
Inductive reasoning of 10-12 year old children in mathematical environment Formation of inductive inference is a complex process influenced by a number of diverse phenomena, whose study is at present moving to the spotlight of the community of psychologists. So far, conclusions of researches in this domain have been used in mathematical environment only very rarely, this despite the fact that inductive reasoning is crucial in many operations which are perceived as essential in development of mathematical reasoning. In my thesis I summarized conclusions of the relevant research, mostly in the domain of psychology, and put them in context of other research in this field. I dissected phenomena described by other authors, then applied their consequences in mathematical environment and finally designed and carried out two experiments. The aim of the first was to explore the genesis of inductive inference in natural environment, with the focus on the conditions of its genesis. The aim of the other experiment was exploration of genesis of inductive inference in a stimulating environment, with the focus on the quantity of experience prerequisite for formation of inductive inference and on the relation between the quantity of the experience and confidence in the consequent inference. The conclusions of the...
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Destination of tourism: Sweden
Zeman, Tomáš ; Heřman, Jan (referee) ; Navrátilová, Miroslava (advisor)
Název: Destinace cestovního ruchu: Švédsko Title: Destination of tourism: Sweden Souhrn: Cílem této diplomové práce je charakterizovat Švédsko jako destinaci cestovního ruchu. Práce se zaměřuje na popis Švédska z mnoha úhlů pohledu a následné vypracování SWOT analýzy, která by nastínila aspekty, jež jsou typické a zásadní pro tuto destinaci. Součástí práce je také souhrnný přehled zájezdů do této skandinávské země, které jsou nabízeny českými cestovními kancelářemi. V práci jsou navrženy kalkulace dvou vlastních zájezdů. Summary: The goal of this diploma paper is to charakterize Sweden as a destination of tourism. The paper is focused on describing Sweden from different angles and afterwards creating SWOT analysis that provides specific and fundamental aspects of this destination. The paper also contains summarized syllabus of tours head for this Scandinavian country that are being offered by Czech travel agencies. The paper includes draft propositions of two own tours calculations. Klíčová slova: Švédsko, cestovní ruch, destinace, cestovní kancelář, zájezd, pobyt, účastník, SWOT analýza Key Words: Sweden, tourism,destination, travel agency, tour, visit, excursionist, SWOT analysis
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Computational complexity in Graph Theory
Herman, Jan ; Flusser, Jan (referee) ; Kratochvíl, Jan (advisor)
Seidel's switching is a graph operation , which for a given graph G and one of its vertices v gives the graph derived from G by replacing edges adjacent to v by non-edges and vice-versa. A graph H is called a switch of G, if H can be obtained from G by a sequence of switches of its vertices. In the thesis we introduce known results ab out computational complexity of problems if for a given graph G t here exists its switching lying in a given graph class (}. For different graph classes g, we later study a characterization of the class of all graphs, which can be switched into g, in terms of minimal forbidden induced subgraphs. We introduce a full characterization of a class of graphs switchable to a disjoint union af cutworms, respectively partial pairings by forbidden subgraphs. We also prove that a class of graphs switchable to chordal has infinit ely many non-isomorphic forbidden subgraphs. At the end we deal with the relationship between swit ching and other graph operations and graph classes operations.
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The impact of regulation on the protection of financial intermediary clients
Zámečník, Petr ; Heřman, Jan (advisor) ; Kislingerová, Eva (referee) ; Rozsa, Zoltán (referee)
Financial intermediation due to misselling harms consumers. The work concerns to regulation of financial intermediaries and relation between financial intermediary and his or her client. The main objective is to analyze how the regulatory of commissions impact financial intermediation. The paper analyzes the current form of legal status of financial intermediation in the European Union and the Czech Republic and results in analyzing the impacts of regulatory proposals that was discussed in Chamber of Deputies Parliament of the Czech Republic. It concludes that if the proposals were accepted, it will not improve the quality of consumer protection, but even can cause damage to the client. The current legislative base moreover provides sufficient resources to prosecuting financial intermediation, which does not respect the client's interest. For analyzing the relation between financial intermediary and his or her client is developed theoretical model based on theory of games.
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Safe Harbour Concept in Transfer Pricing
Kolář, Michal ; Heřman, Jan (advisor) ; Dvořáček, Jiří (referee) ; Kapoun, Vítězslav (referee)
Tax administrations worldwide provide taxpayers with favour and offer them the opportunity to set up transfer pricing system according to pre-agreed criteria. When taxpayer´s system complies with, a tax administrator does not dispute the transaction. Any predefined arrangement leading to the recognition of transfer pricing system by the tax administrator can be defined as a safe harbour. It was found out during the review process of current sources, that there is no relevant research available focused on assessing the appropriateness of introducing safe harbour system for both businesses and government. At the same time, even the OECD does not work with data that would conclusively prove the impact of transfer pricing regulation on companies´ behaviour. For this reason, a research was conducted in this area with focus on the potential of safe harbour to affect tax contributions of enterprises. Financial data were rendered from Amadeus database. The impact of safe harbour system was observed on the time series development of taxation of particular cluster. Cluster analysis was selected as the most suitable method for grouping companies.
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Introduction of Smart Metering: Ramifications for Business Management in Medium-sized Energy Providers
Selmke, Pierre ; Heřman, Jan (advisor) ; Neumaierová, Inka (referee) ; Markovič, Peter (referee)
In the European Union (EU), increasing final energy efficiency, so as to save energy, has become mandatory. This obligation will fundamentally alter the EU energy sector. The relevant EU directive, 2006/32/EG, requires that adjustments be made to energy billing and, where technically feasible, that new metering technologies (i.e. smart metering) be introduced. Individual EU countries are implementing these requirements in different ways: Smart metering is either being nearly fully implemented (e.g. in Italy), is being planned (e.g. in Germany), or completely disregarded (e.g. in the Czech Republic). Since the introduction of smart metering affects virtually all value-added steps, organisational structures and areas of operation in medium-sized energy providers, these providers must take the relevant requirements into account at as early a stage as possible. The present thesis analyses the effects of the introduction of smart metering on the business management of such companies. A deductive method was chosen and the effects of intro- ducing smart metering were assessed through a cross-sectional study of two separate data collections. Experts were interviewed and their statements were qualitatively evaluated. A written survey followed via online questionnaires, the results of which were quantitatively evaluated. Institutional, functional and activity-based perspectives were considered as well as normative, strategic and operative aspects of business management. The evaluation of the survey enabled a better assessment and analysis of the introduction of smart metering. An analysis of the scope of the upcoming alterations within energy providers illustrates just how fundamental a change this will bring to medium-sized energy providers. However, the outcome of the written survey shows that most executives do not recognise this need for change and therefore are unable to initiate it. These management deficiencies threaten the very existence of these companies and must be resolved through the timely initiation of consistent change management.
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Risk analysis of company strategic plan of KOVOFINIŠ s.r.o.
Mohoritová, Eva ; Špička, Jindřich (advisor) ; Heřman, Jan (referee)
The aim of the thesis is to find out risk factors, which influence the company, measure their impact on discounted cash flow of the company (DCF) and set measures to reduce these risk factors. First part of the thesis describes theoretical and methodological basis for the second practical part. Second part begins with company introduction and is followed by strategic and financial analysis to find out risk factors. After these analyses we can predict future development of the company and form financial plan for following three years. Next step is the calculation of discounted cash flow of predicted 3 years which will be used to count the impact of risk factors on the company. The last part of the thesis will contain a strategy how to reduce risk impacts.
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Suggestion of data architecture of Intranet and „data mining“ using SQL server
Herman, Jan ; Procházka, Jiří (referee) ; Kříž, Jiří (advisor)
The bachelor thesis proposes data structure of the intranet and the usage of the SQL language in data research. The output of the work is an intranet proposed for a particular organization. Data and functional modeling were used for the suggestion of the data structure and the SQL language served as a basis for creating queries. These queries allow the network user, server administrator and the director of an organization to control the data in a transparent manner. The work is based on the analysis of the current situation and of the information available, though it has been also influenced by modern trends.
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Belt feeder
Herman, Jan ; Kašpárek, Jaroslav (referee) ; Škopán, Miroslav (advisor)
The aim of this work is to perform engineering design of belt feeder for gravel and rubble. Components will be selected on the results of functional calculation according to norm ISO 5048. The result is a concept, that includes technical report and drawings documentation of the belt feeder.
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