National Repository of Grey Literature 5 records found  Search took 0.00 seconds. 
Creative Accounting Techniques - Aspects of the Presentation of Financial Statements Prepared in Accordance with International Financial Reporting Standards
ŠVAMBERK, David
The topic of this diploma thesis is "Creative Accounting Techniques - Aspects of the Presentation of Financial Statements Prepared in Accordance with International Financial Reporting Standards". The aim of this thesis is to assess whether the selected entity has shown indicators of possible creative accounting in the context of publicly available financial statements compiled according to IFRS in comparison with Czech Accounting Standards and the subsequent assessment of acquired differences of both accounting approaches. For such assessment, selected detection models are used the Beneish model, the CFEBT model, and Jones Nondiscretionary Accruals. Moreover, there were calculated other two models Altman's Z-score and the Bonity Index. The diploma thesis is focused on the explanatory power of financial statements for stakeholders (or other external users) which has significant influence on their economic decision making. This work analyses issued and audited financial statements from the user's perspective who does not have any access to more detailed supporting documentation. The diploma thesis is divided into three main parts. The first part is the theoretical over-view of creative accounting. This part describes definitions, history, causes, effects, and techniques of creative accounting, as well as there are mentioned detection models which may help to identify manipulated financial statements. There are also presented bankruptcy and solvency models used for a financial analysis of the selected entity. The second part, methodological, contains the procedures and calculations of selected models used for the further analysis of creative accounting. The third part is devoted to evaluate the results of creative accounting analyses. In conclusion, there is commented the possible occurrence of creative accounting in the entity's financial statements and the explanatory power of both accounting systems.
Customer relationship management in a selected organization
ŠVAMBERK, David
The aim of the thesis is to evaluate customer relationship management in a selected organization through a questionnaire survey. At first was identified company marketing through 4P, making it possible to outline how the company does with the product, distribution, pricing and marketing communications. Subsequently, a survey was conducted on a total of 100 respondents. The questionnaire had 20 questions, in which customers expressed their satisfaction with the company's employees, offered goods, services and also compared the individual areas of business to competitors. After evaluation questionnaire was also conducted guided interview with the director of questions regarding the results of the survey. On the basis of all the facts were subsequently proposed changes that the company should take to improve customer relationship management.
Creation and application of financial evaluation system of the company
ŠVAMBERK, David
The aim of this bachelor thesis was determined to create a system of a financial evaluation of a selected company. The evaluation was conducted by a financial analysis. In the theoretical part was revealed the importance of the financial analysis and its methods. The methodological section described the procedures related to the particular calculations. There were used financial ratios of profitability, liquidity, activity and debt ratios. The financial analysis also included bankruptcy prediction models and newly developed ratios and indices of operating results. Some financial ratios, indices and bankruptcy models were adjusted for the effect of leased assets. This modification should provide more credible and accurate results about the economic situation of the company. The last part is devoted to comparing the results obtained from the common and modified indicators. Further, all the mentioned methods were assessed and reviewed. In conclusion, the most appropriate methods were selected and was decided about the final form of the financial evaluation system of the company.
Inside the firm and its evaluation
ŠVAMBERK, David
The aim of the thesis is to evaluate the current situation, the company selected through analysis of selected internal environment. Based on the findings and subsequent design of optimal strategies for the company to improve its strengths and eliminate weaknesses. The internal business environment was evaluated by analyzing the various functional areas. The analysis in individual functional areas include marketing, human resources management and financial analysis. Further, the SWOT analysis, which were determined by the strengths and weaknesses and the opportunities and threats. After processing all analyzes and controlled on the basis of an interview with a representative of an economic enterprise, proposing a strategy for possible further development of the company.
Database performance testing
ŠVAMBERK, David
This bachelor thesis deals with the testing of performance database platforms. The main objective is to create custom tools to generate test databases and tools for performance testing of various platforms. Testing or measuring tools are then applied to the selected database platforms and the results of these measurements display the graphs and tables generated from the assessed and then processed measured values.

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