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Cultural relativism in expats time management in DHL Maastricht
Yuzkiv, Viktoriya ; Procházka, David Anthony (advisor) ; Surynek, Alois (referee)
The ability to manage time in todays modern world is a key skill that determines our professional and personal success. To learn how to manage our time firstly we need to understand what influence our perception of time, our motivation, and our goal setting. This topic we are discussing in this bachelor thesis. In a theoretical part, we describe different cultural aspects, that influence out time management. In a practical part, we are analysing interviews that we made with respondents from 10 different countries and base on it we are trying to appoint if culture indeed influence out time management. Then we created the categories, small groups of respondents that had similar opinion on certain issue. Base on our analysis we discovered that cultural factor has quite small influence on time management and that there are many other factors like age, phenomenon of gender equity, personal experience that also influence our time management.
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Use of Design Thinking approach: Study from students’ point of view
Kouba, Adam ; Jiřinová, Kateřina (advisor) ; Procházka, David Anthony (referee)
The aim of this thesis is to define key issues that students encounter during their studies of the bachelor degree of Business administration in the University of Economics in Prague using the approach of Design Thinking. The theoretical part focuses on describing the innovation management method called Design Thinking, its principles, methods and tools. It also summarizes the current findings we have about so-called generation Y. The research uses the first two stages of the process of Design Thinking called "discover" and "define". The first phase included a workshop with 4-5 students in which the potential problematic areas were defined using innovation games such as Speed boat, Five whys and Brainwriting. The workshop was repeated 3 times and was followed by second phase in which 190 students filled in a questionnaire that was designed to verify the findings of the first phase. The outcome of the thesis is definition of areas in which the faculty could potentially grow from students' perspective as well as creation of Faculty of Business Administration student's persona.
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IFRS implementation: A case of real company
Balík, Pavel ; Procházka, David (advisor) ; Peprníčková, Mariana (referee)
The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards.
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IFRS Adoption and Its Influence on Capital Markets in Transition Countries: The Case of Russia
Talykova, Gerenzel ; Procházka, David (advisor) ; Vašek, Libor (referee)
Capital markets development is an integral part of overall economic growth of any country. Accounting harmonization is aimed to increase the attractiveness of capital markets by creation of synchronized financial reporting environment globally so that the capital is effectively allocated with the lowest costs and increased liquidity. To the date, more than a hundred of countries implemented IFRS into the national accounting frameworks, therefore the need for the assessment of the real impacts on capital markets is obvious. The main goal of this study is to identify whether there is statistical evidence of the relationship between decreased/increased cost of equity capital among Russian listed companies and mandatory adoption of IFRS. Theoretical part includes an overview of the relevant theory, reasons of accounting harmonization as well as potential challenges. There are also described the main findings and real evidences of adoption impacts on the main capital and financial markets. Practical part of this paper is aimed to investigate whether the proposed benefits of IFRS adoption may be similarly observed in an environment of transition economy.
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Working capital management`s effect on profitability
Kaikaryte, Gabija ; Procházka, David (advisor) ; Žárová, Marcela (referee)
The financial state of the most companies was significantly challenged by the last decade. Thus, financial managers must be aware of all factors that can contribute to the firm`s profitability in order to fight unstable economical environment. Working capital management`s effect on profitability has been raised recently and its importance is already known. This thesis aims to dig deeper into the relationship between working capital management and firm`s profitability across different sectors and different time periods. The subject for the empirical analysis are 908 UK manufacturing and 315 construction firms during the period of 2006-2013. The results indicate about the strong negative relationship between working capital, measured as cash conversion cycle (CCC) and gross operating profitability. Thus, it is an indicator that working capital and its characteristics must be included in the firm`s financial planning.
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The impact of mergers and acquisition on the technical side of accounting
Šubrtová, Lenka ; Procházka, David (advisor) ; Janhuba, Miloslav (referee)
The diploma thesis introduces the obligations, details, links, contexts and circumstances of integration in relation to the technical aspects of accounting. It provides information on the motives that lead to decisions about company mergers and acquisitions, the phases and principles of these processes, analyzes possible risks, human factors, potential reporting issues, and other practical aspects of accounting management.
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Market analysis for commercialization
Kukula, Jakub ; Procházka, David Anthony (advisor) ; Kubička, David (referee)
This Bachelor theses is analysing current global sterilization market with focus on vapour phase Hydrogen Peroxide sterilization (VPHP) and methods of its detection during sterilization process. The goal of this theses is to find optimal strategy for commercialization of new technology that provides online monitoring of Hydrogen peroxide concentration during sterilization process. Market is analysed by PESTLE analysis and Porters analysis. Findings are then synthesized by SWOT analysis, where strengths, weaknesses, threats and opportunities are introduced and optimal procedure for the technology commercialization is presented.
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Uznávání výnosů v softwarovým průmyslu: případová studie Apple Inc.
Farkašová, Anna ; Roe, Jana (advisor) ; Procházka, David (referee)
Rapid digitization of enterprise processes and software applications simplifying daily-life routines enhance the need for software arrangements. Based on this growing trend, the underlying thesis discusses revenue recognition for software arrangements under US GAAP, the lingua franca of financial reporting framework in software industry. The thesis examines the first industry-specific guidance - SOP 97-2, its successor ASC 605 and aims at capturing the main implications resulting from the new converged US GAAP/ IFRS revenue recognition standard ASC 606/ IFRS 15 on a case study. The five-step revenue recognition model introduced by ASC 606 is applied to the US-based technology and software seller Apple Inc. and its wide range of product portfolio including software.
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Using IFRS for taxation
Tuzarová, Simona ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee) ; Tumpach, Miloš (referee)
Tato práce popisuje rozdíly dvou systemů - účetnictví a korporátního zdanění a take mapuje současné vědění o vzájemné intenzitě mezi oběma disciplínami. Díky analýze vědeckých prací, které byly doposud napsány, lze říci, že najít ideální vztah mezi oběma veličinami je nemožné a optimální krajně složité. Vztah mezi účetnictvím a zdanění je v České republice řízen pomocí zákona o daních z příjmů. Díky evropské harmonizaci účetnictví přijaly kótované společnsoti IFRS, které ale pro zdanění nesmí být aplikovány. Hlavním cílem této práce je zhodnotit přijetí IFRS také pro zdanění. Pro naplnění tohoto cíle byly použity informace a data získané osobním pohovorem s dotčenými společnostmi. Výsledky výzkumu ukazují, že IFRS jsou použitelné pro zdanění a drtivou většinou respondentů by takový krok byl vítán.
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Case report physiotherapy care of the patient with the diagnosis after total knee arthroplasty and ankylosis of the hip joint
Procházka, David ; Malá, Jitka (advisor) ; Biskup, Šimon (referee)
Title: Case report physiotherapy care of the patient with the diagnosis after total knee arthroplasty and ankylosis of the hip joint. Objective: The general part deals with the theoretical knowledge of the anatomy of the knee joint. Furthermore, the most common disorders of the knee. Iindikacích and contraindications total knee arthroplasty and rehabilitaci.Zahrnuje theoretical information about tuberculous koxitid and ankylosis. A special section covers the case of a patient, where it is processed history, input kinesiology analysis, course of therapeutic units, output kinesiology analysis and evaluation of the effect of therapy. Method: The general part deals with the theoretical knowledge of the anatomy of the knee joint. Furthermore, the most common disorders of the knee. Indications and contraindications for total knee arthroplasty and rehabilitation. It includes theoretical information about tuberculous koxitid and ankylosis. A special section covers the case of a patient, where it is processed history, input kinesiology analysis, course of therapeutic units, output kinesiology analysis and evaluation of the effect of therapy. Results: Increasing the range of motion and muscle force, eliminating swelling in the operated leg and the removal of joint blocks. Furthermore, removal of muscle...
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