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Evidence of Accounting in a Computer-based Environment
Ďurianová, Gabriela ; Mejzlík, Ladislav (advisor) ; Králíček, Vladimír (referee) ; Pelák, Jiří (referee) ; Tumpach, Miloš (referee)
The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.
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Implementation of Serial Shipping Container Code as a component of Electronic Data Interchange
Typovský, Martin
Typovsky, M. Implementation of Serial Shipping Container Code as a component of Electronic Data Interchange. Bachelor thesis. Brno: FBE Mendel university in Brno 2014. This bachelor thesis deals with functioning of Serial Shipping Container Code in process of sending business documents inside of supply chain. The main objective is to analyze implementation process of Serial Shipping Container Code. Through evaluation of survey, quantification of benefits and cost is done for both Electronic Data Interchange and Serial Shipping Container Code. Results of survey are analyzed in cooperation with CCV Information Systems to give general quantification of benefits and costs. Evaluation of benefits and costs lead to recommendation of possible improvement for Serial Shipping Container Code.
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International comparison of the use of e-business
Janečko, Jan ; Pour, Jan (advisor) ; Faina, Michal (referee)
In the Czech Republic, more than a third of all businesses with 10 or more employees buy their goods or services via computer networks. In contrast, more than a fifth of all businesses sale using at least one form of e-commerce. Common citizen can get this kind of information, for example, from media, newspaper or spoken word, but without wider context they have got only general information value. Electronic business, which e-commerce is part of, is a large area which depends on many factors, such as the legislation of the country, its economic maturity or level of computer literacy. The purpose of this work is to bring the closer look about the various forms of e-commerce and especially to analyze their current state, business sector development in the Czech Republic for the last few years and make a comparison with EU countries. The analytical part of this work is based on data obtained from the database of the Czech Statistical Office.
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Optimizing the logistics of retail chain Globus
ČÍŽKOVÁ, Zdeňka
The aim of this thesis is an analysis of the logistics system of the selected operator, in this case, the company GLOBUS ČR, k.s., in terms of material and information flows, description of the critical factors that can disrupt the continuity and efficiency of logistics activities of the logistics system and to propose measures to ensure the optimization of the entire system terms of the level of logistics services and logistics costs. For the purposes of the definition of critical design factors and activities leading to the optimization of logistics systems, and it was necessary to analyze individual actions in the logistics. Critical factors of the system were determined by subjective evaluation. These consisted in finding the bottlenecks and their definition. Critical factors have been identified for the particular listings, non-system treatment of certain cases and for the lack of cooperation between the administration and operation.
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