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Financial analysis of agricultural company AGRO BYSTŘICE, a. s.
Blažek, Pavel ; Dvořáková, Dana (advisor)
The aim of this bachelor's work is to analyze the financial situation of the agricultural company AGRO BYSTŘICE, a. s. The work is divided into two parts, theoretical one and practical one. The theoretical part deals with the subject and function of financial analysis. The practical part shows how the theoretical knowledge is utilized in the company. This is additionally completed by the intercompany comparison with the agricultural company PERSEUS, a. s.
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The impact of whole company investment and mergers upon value and structure of equity
Pražáková, Jana ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
This graduation thesis is concerned with impacts on equity which are caused by some of selected operations with company (whole company investment, merger). The explanation of essence and elements of equity is basis of understanding. Particular operations with company are specified in light of commercial law, accountancy and taxes. Special attention is paid to questions of revaluation. The application of different valuation base has got a fundamental impact upon value and structure of equity.
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Analysis of Current Areas of Data Warehouse Solutions
Hník, Pavel ; Pour, Jan (advisor) ; Dvořáková, Dana (referee)
This thesis analyzes various factors of impact on current data warehouse solutions. It is structured along three main sections. The first section dissects current issues faced by data warehouses. The second section focuses on an analysis of how the market for data warehouse solutions has developed; within this context, it also mentions other, related markets. The last section is devoted to current trends in the area of data warehouses and Business Intelligence. While this work focuses on data warehouses proper, the topic is closely interconnected with the overarching category of Business Intelligence, which is why a suitable degree of discussion also of this area appeared to be in order. This paper does not seek to provide advice as to which specific solutions management should choose for their business, nor to serve as a manual on how exactly to implement a data warehouse so as to avoid potential issues. Rather, this thesis attempts to provide a comprehensive and transparent overview of the factors which have impact on today's data warehouse solutions. The rationale behind this thesis is to draw special attention to the key influences on data warehouse solutions at this point in time and to give an informed estimate of their likely future development.
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Animal production according to the Czech accounting standards
Pospíšilová, Kateřina ; Dvořáková, Dana (advisor)
The subject of my work is the animal production according to the Czech accounting standards. The bachelor thesis is divided into two parts: a theoretical and a practical. In the theoretical part I deal with specifics, forms of evaluation and accounting animals in short- term and long-term assets in the Czech Republic. In the practical part I apply a piece of knowledge mentioned in the theoretical part on concrete examples. For this reason I visited one agricultural company Zevo Střelice a.s. and I got many valuable information.
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Mergers - accounting aspect according the czech legislative and tax framework
Kataeva, Natalia ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
The main goal of my diploma is to describe domestic mergers and amalgamations, which take place on the territory of Czech republic. Chapters are divided and sorted by particular related areas of the czech legislative framowork. First part of my diploma is dedicated to mergeres as they are, their definition and basic characteristic.Then come description of mergers from different standpoints: legal, tax and account principles regarding to realized changes in framework legislation. A separate chapter describes the whole process of merger paying higher attention to obligatory steps and defined statuory terms. One of the chapters describes a process of merger as it is defined by IFRS rules and compares it with how it is defined by czech legislative framework. The last chapter is about showing an example on how two companies are merged.
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Delivery, implementation and post-implementation support in the multiple projects environment
Gažmerčík, Jakub ; Bruckner, Tomáš (advisor) ; Dvořáková, Dana (referee)
This project is discussing the specifications of implementation and post-implementation support of information systems used in the environment with wide range of operations and processes, often driven by multiple projects. It analyzes the risks associated to this environment and it discusses the approaches assigned to minimize these specific risks. It specifies the basic concepts and practices in the sphere of implementation and post-implementation support, their actual design and trends. It describes their key factors on predefined multiple projects environment, depending on the approach to the partial projects management. In the end, this project creates simulated hypothetic model of complex information system in the environment of the programme consisted from self dependent partial projects, in purpose to explain the best practices and methods.
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