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The use of Managerial Accounting tools for reward system and motivation of employees
Snížková, Žaneta ; Wagner, Jaroslav (advisor) ; Fibírová, Jana (referee)
This diploma thesis focuses on Managerial Accounting and its tools and techniques. The main part of it would serve to review whether theoretical principles of Managerial Accounting are efficiently implemented and whether Key Performance Indicators are properly set to fulfil their essential functions to measure, motivate and manage achievement of performance goals. It further investigates Responsibility Accounting, Performance Management and how they influence and impact the reward system and the motivation of employees. This thesis would provide a general overview related to modern techniques such as Management Control Systems, which are nowadays popularly used to coordinate development of human resources, their motivation, assessment and other factors influencing performance. The practical part of this thesis includes analysis of the remuneration system in concrete company, namely Philip Morris ČR a.s. The last chapter also summarizes strengths and weaknesses of the current system and suggests improvements to influence performance and employees motivation more positively and how to prosper from the application of Managerial Accounting tools.
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EU fight against terrorism - "cyberterrorism" as a new security threat
Snížková, Žaneta ; Druláková, Radka (advisor) ; Dubský, Zbyněk (referee)
This diploma thesis deals with European Union and current security threats, concretely with Cyberterrorism. Cyberspace and internet became essential parts of our living over the last decades due to rapid development of information and communication technology. The increased dependency on cyberspace is visible in all governmental operations, public-private sector, financial and business operations, as well as communications between individuals and groups. As a result our society is facing new threats. On one hand cyberspace is a place for economic growth and innovation, on the other hand criminals, spies and terrorist use cyberspace as a place for their activities. Our society should be aware of these negative impacts as well. Cyberterrorism by its nature is considered to be a very dynamic phenomenon. Regarding this fact this thesis provides a dynamic way how to define Cyberterrorism and reveals main perspectives of Cyberterrorism. Tracking the European Unions Convention on Cybercrime and main means to fight Cyberterrorism, this thesis analysis whether European Union disposes of appropriate means to engulf the dynamic nature of this phenomenon.
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Foreign missions – entrepreneur missions and their role in enforcement and support of entrepreneurs.
Snížková, Žaneta ; Peterková, Jana (advisor) ; Zemanová, Štěpánka (referee)
This bachelor thesis deals with foreign missions, namely with entrepreneur missions and their role in enforcement and support of entrepreneur interests in foreign markets. The thesis offers definitions of essential terms determining these specific means of export support, investigates the functionality of entrepreneur missions and analyses the benefits of these missions as the instrument of facilitation of making new business contacts, establishment of new partnerships and cognition of foreign markets and local business conditions. For evaluation of the entrepreneur missions effectiveness there was devised a study based on information gained from such missions participants and organizers. For purposes of this thesis, three entrepreneur missions were chosen. The case study ascertained that entrepreneur missions are still indispensible pillars of Czech export and entrepreneur community. Among the main positive aspects of entrepreneur missions belong especially the extension of contact network and identification of specific elements of foreign marketplaces.
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