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Administration costs of Environmental Taxes
Fröhlichová, Magdalena ; Martínková, Lenka (advisor) ; Vítek, Leoš (referee)
This diploma thesis aims to investigate an administrative costs of Environmental Taxes in the Czech Republic between 2013 and 2015. A value of administrative cost has been monitored for individual customs authorities. By using an indicator of the relative administrative cost thesis also assesses an overall effectiveness of Environmental taxes from perspective of tax entity and tax administrator. The main finding from this analysis shows that administration costs of Environmental Taxes in the Czech Republic were lower and administration of these taxes was more effective than administration of Environmental Taxes in Slovakia. However in comparison with Excise Taxes in the Czech Republic the administration cost of Environmental Taxes in the Czech Republic were higher and administration of these taxes was less effective. Overall the administration of Environmental Taxes in the Czech Republic could have been considered as effective in reviewed period.
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Analysis of subthreshold public contracts on services
Vycudilíková, Eva ; Ochrana, František (advisor) ; Vítek, Leoš (referee)
The thesis deals with a topic of subthreshold public procurement on services in the Czech Republic in 2014. The main point of the thesis is to evaluate the effectiveness of the public procurement by analysing selected sample of the subthreshold public procurement on services in 2014. At first there is a brief description of general and legal requirements for the public procurement functioning. Secondly an analysis of the sample of the public procurement is made applying criteria as type of contracting entity or type of procedure. Then the influence of these two patterns on number of offers from contenders and also on savings of public financial assets is examined. Results of the regresion analysis say that there is a positive effect of the openess of procedures on creating the savings of the public financial assets.
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Multimedia communication
Vondra, Zdeněk ; Horný, Stanislav (advisor) ; Skrbek, Jan (referee) ; Jurášková, Olga (referee)
Multimedia is a form of communication and sharing knowledge using synergic effect of parallel connected communication channels. Its main use is in producing communications products and services and in design of user interfaces. Main objective of this dissertation is to develop and create a model of multimedia communication for better understanding of the meaning and the purpose of using multimedia forms in communication process. The model will describe a system of elements and parameters of multimedia communication within the internal and external context. Another objective of this dissertation is to develop multimedia communication methodology that will be used for the design, development and evaluations of concepts of multimedia communication. The methodology will be created by applying the model of multimedia communication into the procedure structure. In theoretical way this dissertation is based on analysis of different definitions and approaches to the multimedia communications topic. This is followed by an analysis of communication theories, concepts of media, multimedia, delivery channels, and communication functions. The theoretical part is followed by the outcomes of the research in practice of four different fields of multimedia use. The knowledge gained is analyzed in the following parts in purpose of creating the model of multimedia communication and the methodology which is derived from the model. The methodology is further validated through case studies and the recommendations for further development are formulated. The model and the methodology of multimedia communication created in this dissertation present complex view on multimedia communication topic that is considered as a useful tool for meeting a specific communication purpose. Dissertation provides mechanics for use and study of multimedia communication and also defines the opportunities for further development of the methodology.
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Analysis of Manufacturing Processes within The Company for the Purpose of their Optimization
Šilon, Dávid ; Stromko, Pavel (referee) ; Klčová, Hana (advisor)
This bachelor thesis deals with optimization of production processes in the company, its information and also material flows conducted in planned production. The first part focuses on the theoretical description and background of the issue. In the second, practical part, this work will discuss and then analyze the production process of selected company. According drafted analyzes and theoretical basis, this thesis determine the problems and shortcomings of the process. In the last phase it provides suggestions to improve founded shortcomings and their implementation into production.
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A new manufacturing technology for an automotive part
Kotrsal, Miloš ; Polzer, Aleš (referee) ; Píška, Miroslav (advisor)
The thesis is about analyzing a current technological process. It also includes describing a current production machines, tools and methods of measuring. The problems of milling procedure are described in a detail. In addition, there are descriptions of a technology of the production, methods of using production preparations, and methods of measuring gained results. There is designed an innovative solution of a new technological production. A history of the stoba Precizní Technika Inc. is summarized there. A comparison of the two versions is described in a techno-economic evaluation part, which is about comparing of mechanical time. A solution of the thesis is realized in a medium-sized production company during particular conditions. Limited conditions of the thesis are influenced by the conditions of the selected company.
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The Study of the Contract Award in Company
Boštík, Petr ; Tesař, Rostislav (referee) ; Jurová, Marie (advisor)
This thesis is focused on study of process during the engagement in small company Podlahy Lakomý, which deals with realization of floor work. Thesis is divided to three main parts. First part is concerned with the theoretical knowledge. Second part focusing on the analysis of the current status process of order. In the last part are mentioned proposals for amendments, which leading to streamline entire order process.
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Evaluation of the investment project
BENEŠOVÁ, Vendula
The aim of this thesis was to evaluate the effectiveness of the investment project, the source of its financing and the impact on the financial situation of the company. During the evaluating of the investment a capital expenditure and income resulting from it is necessary to establish. Terms of time value of money and the risks are connected with this. After this the project can be assessed with fundamental methods of evaluation efficiency of investment, such as net present value or internal rate of return. Researched investment was the acquisition of fixed assets needed for a new way of catching poultry PEER System. Based on fundamental investment efficiency evaluation methods, this project was assessed at various forms of financing, which was evaluated using method of discounted costs, from this, financing by debt and subsidies was the best form. The project's impact on the company's financial situation was found by selected indicators of financial analysis, such as return on equity and sales, total indebtedness, current ratio and others. With this analysis was proved, that the realization of project did not impact fundamentally the situation of company, which is financially stable.
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Evaluation of the effectiveness of the investment project
HYPŠOVÁ, Alice
The theme of the Bachelor's thesis is the evaluation of the effectiveness of the investment project. The work assesses the effectiveness of the acquisition of new premises and the impact of the acquisition of scrap on the financial situation of the company. The cash flows from the investment are predicted in several variants on the basis of the accounting data and of management of the company. Variants of the investment project are evaluated by using the methods of time-sensitive aspect: the net present value, internal rate of return and the discounted period percentage. Sensitivity analysis points to the critical factors that significantly affect the assessment of the investment project. The financial effect of realization of the investment project of the company is expressed by reference to financial indicators before the investment and two years after the investment. In conclusion, given the firm recommendations, whether a new business establishment.
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Design of Information System
Tomáš, David ; Škorpík, Miloslav (referee) ; Neuwirth, Bernard (advisor)
The paper deals about analysis of current state of information system in the Agro Odersko, a.s. company. For the sumarizing the analysis of the company and the information system, I used the SWOT method and for the analysis of the information system, I used the method of HOS 8. Furthermore, it deals about the drawbacks, that have been revealed in both the company and the information system, and discusses what new and effective approaches of data processing could be applied in the company for increasing the effectiveness of company management and thus achieving better economical results while searching for the desired data. The outcome of this paper is an evaluation of the chosen design of information system for the company, according to it's demands. One of the most important criteria of the company was a complexity of the design, easy handling with the system and economical convenience of the design from long-term point of view.
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Facility management
Božková, Lenka ; Neumann, Ivan (referee) ; Polák, Michal (advisor)
A theme of this bachelor thesis is a finding of a way how to increase the long-term effectiveness and the prosperity of company which manages and entertain its own properties in centre of Brno within the frame of its enterprise activities. The bachelor thesis is patterned on the current situation of the facility management and definition of its eminencies and demerits. The basis of concept of the effective facility management is processing of the financial analysis and costs including its optimization. The main asset of my bachelor thesis is the description of the financial analysis and recommendation of the concepts for effective facility management in company.
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