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Littering in Řevnice. What to do with it?
Hlaváček, Jan ; Osersová, Marta (advisor) ; Louda, Jiří (referee)
This thesis investigates problem which is called littering. It analyzes causes, impacts and potential ways of solving this phenomenon. The thesis searches for an optimal littering problem solution. It comes to the conclusion that the most suitable option is focusing on a complex informational and educational campaigns. Optimization of litter bins net works well as a complement.
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The Benefits and Risks of Deployment of Open Data in Public Administration
Smrž, Jiří ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
This Bachelor's thesis focuses on potential benefits and risks of open data in public sector. The aim of this work is to analyze the benefits and risks, and based on them create a procedure to quantify the benefits of open data in public sector. The work is divided into four main parts. The first deals with basic terminology a reader interested in open data problematics needs to know. The second part is devoted to performing an analysis of the examined studies. Based on the conducted analysis, the particular approaches and risks are then divided into individual groups. The third part examines current approaches to determining the value of open data. I deal in more detail with BOUDICA model in this section. In the last part an approach to quantification of the benefits and risks of open data in public sector is proposed. For this I use the results obtained from the analysis of the examined studies. A part of this proposal is also a determination of recommendations that are necessary to quantify the benefits and risks of open data in public sector according to this method. The main asset of this work lies in a proposal of a potential method to quantify the benefits and risks of open data in public sector. Analysis of the benefits and risks of open data in public sector and listing many practical examples are partial benefits of this thesis.
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The Benefits of External and Internal Audit
Vašíčková, Lucie ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis deals with external and internal audit and is mainly focused on the benefits of both audits. The historical evolution, the definition and nature of external and internal audit are gradually introduced in the theoretical part. There are also featured the Czech and international legal regulations of both audits. The relationship between external audit and accounting is described, and then in the case of internal audit, it is the relationship between internal audit and internal control. One entire chapter is devoted to the comparison and partnership of the external and internal audit. In the practical part three companies, which are obliged to do external audit and which have also created an internal audit department, are presented. The attention is paid to the information about both audits that are published in the company annual reports. The benefits of external and internal audit are described from the perspective of the company and the users of audit results.
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Přínosy festivalu Academia Film Olomouc
Judasová, Věra
The bachelor thesis deals with international festival of science documentary films Academia Film Olomouc. The aim of the bachelor thesis is to evaluate the economic benefits of the festival for the city of Olomouc and to evaluate benefits for the development of regional tourism. The theoretical part describes basics of tourism, events, event marketing and event management, destination marketing and events evaluation. The practical part analyzes the current state of the festival and evaluates its benefits. The conclusion contains suggestions and recommendations for the future of the festival.
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Zhodnocení dopadů implementace IFRS pro SME do účetnictví malých a středních podniků
Škarvada, Jan
The aim of this diploma thesis is to identify benefits and costs related to the implementation of International Financial Reporting Standard for small and medium-sized enterprises (IFRS for SMEs). The theoretical part describes the development of harmonization of financial reporting in the European Union and the formation of IFRS for SMEs. Furthermore, the comparison of International Financial Reporting Standard for SMEs with Czech accounting legislation is accomplished. The identification of costs and benefits and their analysis are based on a survey conducted on a sample of construction companies. Subsequently, the influence of costs and benefits for willingness to apply the IFRS for SMEs to the company is evaluated.
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The experience with the marijuana consumtion at middle schools.
CHMELÍKOVÁ, Andrea
The thesis in its theoretical parts deals with drugs in general, it describes effects of marijuana, misuse of this narcotic, system of prevention and care in Czech Republic. I paid attention mainly to questions of characteristic, origin and spread of cannabis drugs. In this thesis I wanted to point out also positive effects of marijuana for human organism, what was the history of treatment before and how is marijuana used for medical purposes today. I also researched possible risks of the usage of cannabis drugs, what negative consequences can occur after prolonged and regular use of marijuana, for example how this drug affects lungs, psyche, how use of marijuana effects a fetus during pregnancy, if marijuana works as an initial drug toward the hard drugs addiction. In the practical part of my thesis the goal was to chart marijuana addiction at middle schools, the knowledge of pupils about addictive substance issues and consequences of their use. I wanted to find out where pupils meet marijuana most often, where they tried it for the first time, who gave it to them, what was their actual experience, how many of them begun to use marijuana regularly, where they take money for it or if they grow it themselves and if they tried as well as other kinds of drugs. In my thesis I also wanted to show a preventive program how primary prevention affects pupils in terms of prevention in the teaching, but as well as lectures and discussions at schools from external and special trained workers. The main goal of this thesis was increasing of awareness of the public about this issue.
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Income statement - content and predictive ability
Pavlíčková, Michaela ; Randáková, Monika (advisor)
This bachelor thesis deals with the content and predictive ability of the income statement. The thesis is divided into four parts. The first part refers to the delimitation of profit/loss and accounting principles and fundamentals, which are alleged at formation of income statement. The second part deals with the income statement forming according to International Financial Reporting Standards. Information on Framework, income, expenses and the operating results is founded there. The third part is focused on the income statement forming in the Czech Republic, where the accounting legislation of the Czech Republic, the income statement and its individual entries are described. The fourth part is a summary of diversities and differences between the income statement forming according to IFRS and the income statement forming in the Czech Republic.
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Income statement
Lhotáková, Edita ; Randáková, Monika (advisor)
This bachelor thesis, entited "Income statement", concerns the compilation of the so - called "income reports". According to International Financial Reporting Standards and Czech financial legislation compiles and compares statements of profit and loss. General theoretical considerations resulting from financial legislation involved in financial systems are analysed and compared. In the last part of this thesis theoretical findings are derived from practical examples.
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Effectiveness of IS
Gazda, Štefan ; Maryška, Miloš (advisor) ; Križiak, Štefan (referee)
Thesis defined the fundamental issues of information strategy and effectiveness of information systems (IS). Purpose of the process establishing Information Strategy is primarily identify areas where we expect the greatest effects of the deployment of information systems and information and communication technology (IS/ICT) and to determine ways to achieve these effects. In second chapter is presented a general model benefits of IS/ICT, which based on the principle of transformation inputs (costs) in IS/ICT to outputs (benefits of IS/ICT) and factors that affected the efficiency of transformation inputs to outputs. Next chapters are dedicated benefits from the using of IS/ICT. Managing benefits support strategic decisions of company's management on the volume of investments for construction of IS/ICT, strategic decision on the overall quality required IS and enables business managers to balance costs and benefits of IS/ICT in a specific time. Simultaneously are mentioned the problems in assessing the benefits, because some are difficult to quantify in financial indicators and can be in visible also hidden forms. The practical part focuses on the effectiveness of IS in the selected company - Východoslovenská energetika a.s. (VSE) Košice, with emphasis on methods used in evaluating investments in IS/ICT, internal and external influences affecting the achievement of the benefits of IS and their assessment. At the end of the thesis set out the principles for assessing the effectiveness of IS, which are a precondition for successful implementation of IS.
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Aplication LBG Methodology in Fund T-Mobile
Štambachová, Lucie ; Plášková, Alena (advisor) ; Masopustová, Dagmar (referee)
This dissertation deals with the Corporate Social Responsibily and highlights the importace of evaluation of CSR activities. I have chosen T-Mobile Czech Republic a.s. as an example of a socially responsible company. I evaluate one of its CSR activities by LBG methodology. Based on the analysis contained in this dissertation TMCZ can be considered as a socially responsible company. Its CSR activities are not only beneficial for the community, but also for the company itself. The purpose of this disertation is to stimulate creation CSR annual report in TMCZ and point out the importace of close monitoring of supported projects, so that it would be possible to find out the efficiency of invested resources.
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