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Liquidity and solvency management
Brabcová, Lucie ; Král, Bohumil (advisor) ; Wagner, Jaroslav (referee)
The thesis deals with the individual aspects of liquidity and solvency management in the context of financial risk management and working capital components. The main accent is put on the foreign exchange risk management and the cash management tools on the group level: netting and cash pooling. These tools are supported by the cash forecasting system and the actual cash flows evaluation. The methods of liquidity and solvency management are demonstrated on the example of a Shared Service Center organisation.
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Metodika pro práci s přírodovědeckým typovým materiálem
Jan Holec ; Petr Kment ; Jan Wagner ; Jiří Šmíd ; Otakar Šída ; Jiří Kvaček ; Jiří Sejkora ; Vítězslav Kuželka
The book deals with basic, really existing elements of nomenclature in natural sciences - types, which represent pillars for scientific names of organisms and minerals. It describes especially the managing of types governed by zoological and botanical codes (ICZN, ICN), both for their living and extinct representatives. The text covers the following aspects of managing types: their distinguishing, terminology, preparation, preventive conservation, packaging, labelling, documentation, publishing, studying, and loaning.
Fulltext:  PDF
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Autismus in film / Out is mus in documentary film
Wagner, Jakub ; VACHEK, Karel (advisor) ; GOGOLA, Jan (referee)
OUT - IS - TIC FILM
Emerging documentary underground in the Czech Republic
Standard is NOT TO SHOOT!
The diplom thesis as a manifest - as a way to free artistic expression.
As the author of the thesis, I come out of both practical and theoretical experience. I also use the knowledge of (not only) documentary film while studying it and living it in its many forms in everyday life.
I am trying to indicate and name contemporary problems of filming, financing and finding employment of a documentary filmmaker in the context of the system and society.
The goal of my work is to emphasize the importance of free artistic expression in contemporary documentary film that has come close to mainstream. I would like
to describe new borders between commercial production and independen cinema,
i.e. underground. Artists, whose work is more close to poetry, visual arts, videoarts or experimental films, and who perceive artistic and social values in a different perspective, have great trouble to realize any of their ideas and scripts. This is mainly because of complex structure of (financial) power acroos the TV stations and funds.
Documentary film has become a very impressive and desired product.
Artists not willing to accommodate with commercial, voguish and "art" trends are pushing out of the instituions where all the directors able to adapt themselves in the system and society are easily accepted. I refer to the first ones (inculding myself) as to the outistic and I also refer to their films as to the outistic ones. Using them , I would like to demonstrate my attitude to the situation. Out means: stand out of something, to be outside, to be switched off.
I understand the term "outistic film" as a contemporary name and authorial term for an independent documentary film with its roots in the Czech documentary environment. The expression "outism" originated as an anagram to the word "autism".
in the latter part of my paper, I focus on the phenomenon of the female documentary filmmmakers who studied at FAMU in the past ten years. Their attitude ti the filmmaking is unusualy natural, unique and outistis. At the same time, it is standard for them not to shoot!
Key words:
Out-, be far from, be switched off, be at stake, be out of game, underground, poetry, money, to have a lot of money, image, TV station, cars, vision, power.
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Utilisation of costing for profitability analysis in a particular entity
Hospodka, Jiří ; Wagner, Jaroslav (advisor) ; Knorová, Kateřina (referee)
The thesis deals with assembling the final calculation, and subsequent analysis of the profitability of particular outcomes on the example of non-profit organization AIESEC Prague. The theoretical part is devoted to methods of calculation and generally outlines the problems of profitability. The practical part describes the organizational structure, the services offered, and the method of bookkeeping. It serves as a basis for allocation of costs, and the subsequent compilation of the actual calculation.
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Evaluation of the gains of introduction of management information system (on the selected company)
Bajer, Zdeněk ; Král, Bohumil (advisor) ; Wagner, Jaroslav (referee)
The thesis "Evaluation of the gains of introduction of management information system (on the selected company)" examines the success of introduction of management information system. Theoretical part is focused on information systems, especially on life cycle, required features, settings and areas of management. Practical part describes complete research: characteristics and analysis of the company, creation of survey and the results. All the gains are identified in the results of the survey. This research extends theoretical area of management information systems and it helps the supplier as evaluation of completed implementation.
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Performance management system and motivation
Petera, Petr ; Fibírová, Jana (advisor) ; Wagner, Jaroslav (referee) ; Havlíček, Karel (referee)
The positive impact of performance measurement and management (in connection with rewards) on motivation of workforce have been questioned in recent years and decades. The conceptual part of the thesis strives to identify whether the above mentioned criticisms of discussed systems is based on their inherent properties (characteristics) or on properties (characteristics) of their specific implementations. Extensive multidisciplinary literature review (especially from the fields of accounting, performance measurement, financial management, microeconomics, labor economics, behavioral economics and psychology) showed that the performance measurement and management systems (including linkages to remuneration) have the potential to positively impact motivation, work effort and performance of workforce. Refusing this potential, which often occurs especially in relation to remuneration, is based on specific applications, and it must be dismissed as simplistic. The literature review also helped identify the factors and characteristics of the discussed systems, which are crucial for their positive motivational effect, as well as properties that are usually undesirable in terms of motivation. Another significant outcome of the conceptually oriented part of the thesis is a model framework enabling detailed analysis of rewarding for performance. The thesis also describes and discusses the results of two empirical surveys, the first of which was focused on the analysis of performance measurement and management system and remuneration system, and the second survey was primarily focused on detailed analysis of the system of remuneration and motivation of workforce. Regarding performance measurement, as positive can be perceived the fact that strategic performance measurement systems of the balanced scorecard type are intensively used, including the search for causal links between measures and efforts to link these systems to the remuneration of workforce. It should be noted however, that the issue of interconnection of balanced scorecard systems with remuneration of workforce is by respondents considered to be one of the biggest problems of balanced scorecard implementation. Therefore is identified an area where further research is needed, particularly in the form of case-study based research. All respondents indicated the use of budgets to fulfill many functions (e.g. tool for financial management in terms of coordination and verification of planned business objectives and early risk detection, tool for setting of targets of the business as a whole, and tool for internal motivation and management) and it is possible to conclude that there is no abandonment of budgets (as sometimes implied by "beyond budgeting"). A surprising finding was little use of new performance measures, especially economic value added (as top financial measures were usually referred EBITDA and EBIT). The results of both surveys showed that respondents seek to implement quality systems of remuneration, but revealed were also some problematic features of these systems. Particularly important is the fact that rewards for long-term performance are relatively little used, which can lead to short-term oriented decision making of managers. This problem is exacerbated by the fact that rewards are usually awarded in the form of money; the use of equity-based rewards (e.g. shares) is very low. Furthermore, insufficient is also utilization of rewards in the form of work-life balance programs and utilization of rewards in the form of appreciation.
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The view of motivation and evaluation of employees with the use of management accounting information
Novotná, Kateřina ; Wagner, Jaroslav (advisor) ; Hochman, Jiří (referee)
This thesis deals with the usage of management accounting information for motivation and evaluation of empoyees. The first part describes specifics of small enterprises, advantages and disadvanteges of working in these types of enterprises. Additionally, there is discussed the most famous motivation theories and their application in practice, the methods used for employee compensation and evaluation. Great attention is given to the analysis of the current situation of described areas in the company BlueGhost.cz and assessment of the strengths and weaknesses. The analysis is followed by the second part of this thesis which contains a proposal for possible improvement of motivation and evaluation systems which could do work processes and employee behavior more efficient.
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Implementation of ABC method in real company
Kazhimova, Dina ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The aim of this Bachelor thesis is a thorough analysis of the modern calculation method Activity-based costing (ABC), that identifies the activities that a firm performs, and then assigns indirect costs to products. An ABC system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods. Comparison ABC method with traditional methods of cost allocation. Basing on the knowledge summarized in the theoretical part author builds cost model and compare with existing model in the real company, demonstrating the advantages and disadvantages of both methods.
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Procurement KPIs analysis
Flisníková, Klára ; Matyáš, Ondřej (advisor) ; Wagner, Jaroslav (referee)
The work aims to analyze and deduce subsequent key performance indicators in the Procurement department of the gas transmission company operating in the Czech Republic. In the first part are summarized the theoretical principles concerning procurement processes and performance measurement theories. By combining these two theoretical scopes was created a concept of Balanced Scorecard for Procurement and simultaneously was drawn a process for derivation of the key performance indicators. In the practical part were analyzed current processes in the procurement department and simultaneously were performed external and internal analyses and from the ascertained data was formed the SWOT matrix. Subsequently, the findings from the theoretical part were used and was proceeded accordingly to the pre-defined process in order to identify key performance indicators. In the conclusions were summarized the outputs of the work, the proposed key performance indicators and recommendations were given for successful implementation of the indicators into the process.
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