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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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Brand marketing strategy, men´s clothing brand Stones by Steilmann
Pařez, David ; Zadražilová, Dana (advisor) ; Khelerová, Vladimíra (referee)
The aim of my bachelor ´s thesis Brand marketing strategy, men ´s clothing brand Stones by Steilmann Praha is to undertake marketing research of brand and its subsequent evaluation and suggest modifications of marketing brand strategy. The first part deals with consumer issues and consumer behavior, describes what is the brand and its history, defines the brand identity, brand image, awareness and the way of increasing brand value. Further I mention particular steps of the process of the strategic brand management. At the beginning of the following section is the analysis of the current situation on the Czech market with the men´s fashion, introduction of the brand Stones and its history, and description of the competitors. In the next part there is SWOT and marketing mix analysis. Another part of my thesis is marketing research of the brand Stones and evaluation of research results. In the final part I suggest modification of the marketing brand strategy with respect to the survey results.
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Analysis and valuation of the company ELIT CZ, Ltd.
Nováková, Lucie ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
This thesis deals with methods and options of valuation of companies, valuation process and everything that goes with it. An integral part of the strategic analysis is financial analysis and financial plan to years 2016 - 2020. For the financial analysis following methods have been used: vertical and horizontal analysis, a ratio indexes and the balancing rules. The financial plan has been drawn up by value generators. The aim is to valuate a specific company ELIT CZ, Ltd., which is engaged in the purchase and sale of spareparts for cars. I used to valuation by discounted cash flow method (DCF). The company is valuated to date 31. 12. 2015.
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Creation of the Enterprise Architecture model according to the TOGAF framework
Čapek, Jan ; Doucek, Petr (advisor) ; Zeman, Petr (referee)
The present diploma thesis aims at introducing the Enterprise Architecture and creating an abstract model of a company. The primary focus is on application and process layers as defined in the architecture framework TOGAF. The thesis is divided into theoretical and practical part. The theoretical chapter starts with a business model analysis which means to describe mission vision and companys values as a part of the strategy framework. Furthermore the business processes are described in the latter part of this section. This chapter attempts to explain how to map a business process and to categorize it by nature and maturity level. Penultimate chapter introduces the Enterprise Architecture in general. This section includes arguments as to why the companies should be concerned with the Enterprise Architecture advantages of the Enterprise Architecture implementation into the companys documentation relationship of companys core business and IT and examples of the Enterprise Architecture frameworks. The last chapter deals with the TOGAF framework where Architecture Development Method is described. This means how Enterprise Architecture model is created and how to implement changes into the layers according to the TOGAF framework. Simultaneously the last section of this chapter describes the reference models which provide graphical overview of all abstractions layers. The practical part of the thesis elaborates on the theoretical part using the Architecture Development Method process in order to create the Enterprise Architecture model according to TOGAF framework. Same as the theoretical part it only focuses on the application and process layer. Firstly the business model is decomposed into vision mission and companys values to the companys strategy and business goals in order to grasp further understanding of business processes detailed description. Subsequently the abovementioned aspects are recomposed to create process map which provides the management overview. The application layer undergoes the same process; nonetheless the process map is replaced by information system description and reference model creation. Once the models are created the thesis compares them with the business and strategic goals. The benefit brought by this thesis is critical evaluation of current status to propose changes to achieve target architacture according business and strategic goals established by management.
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The Use of Data Analytics in Internal and External Audit
Tecáková, Andrea ; Říhová, Zora (advisor) ; Kadochová, Lucie (referee)
Data Analytics is one of the fast-developing applications of IT in organizations worldwide. This Master's thesis examines data analytics in the context of internal and external audit. Principal aim of the thesis is to identify the opportunities for data analytics application in both audit disciplines. Secondary goal is to design a data-analytical procedure, apply it to actual business data and thus demonstrate the benefits of employing data analytics. The thesis builds on a summary of theoretical sources of the relevant area, followed by a survey conducted by the author. The survey maps current state of data analytics usage in both internal and external audit in the Czech Republic. The added value of this thesis is, apart from the identification of audit areas in which it is beneficial to use data analytics, the design of an analytical procedure and its application. Another benefit is the survey revealing current state of the art and the insights of interviewed auditors, pointing to both benefits and problems of data analytics application to the performance of the audit profession.
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Valuation of the company Tank ONO, s.r.o.
Novák, Petr ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
The output of this Master´s Thesis on the theme "Valuation of the company Tank ONO, s.r.o." is the estimation of market value of company as at the date of December 31, 2014, with the goal of selling off the company to a hypothetical general investor in the future. The theoretical part includes metodology and instruments used for company valuation, eg definition of main terms, explanation of valuation proces and methods, that are recognised as valid by specialised public. Afterwards, the second part (eg practical part) is aimed at applying the metodology in practice. First, the valuated company is shortly introduced and it is followed by financial and strategic analysis in order to evaluate the financial soundness and assess the perspective for company future. The conclusions of the above analysis are used for elaborating the value drivers and complex financial plan, that is followed by valuation of Tank ONO, s.r.o. In light of the company capital structure, there is chosen DCF equity method for final valuation, in this Thesis.
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Finanční analýza společnosti United Parcel Service Czech Republic, s. r. o. a srovnání s konkurenty
Roudnická, Markéta ; Staňková, Anna (advisor) ; Marek, Petr (referee)
This thesis is focused on the financial analysis of United Parcel Service Czech Republic, s. r. o. during the period from 2010 to 2014 and the subsequent comparison of its results with selected comparable companies. The thesis is divided into two parts. In the theoretical part the methods of the financial analysis are defined and the optimal values of each financial indicator are determined. In the second part the company is introduced and the specific values of the described indicators are calculated as well as there is an intercompany comparison realized. The conclusion of this thesis is dedicated to an accurate description of the current situation of the company in the context of both optimal values and values which are usually achieved by comparable companies.
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San Minn (or) An Artist who prefer creating and paintings than his life
Zeya, Pyin Nyar ; JANEČEK, Vít (advisor) ; VOJTĚCHOVSKÝ, Miloš (referee)
No one can control a painter artist’s freely thoughts and ideas and although his paintings were under the high pressure and banned by force, the artistic value of his materials never go down. So that I am writing this paper.
He, San Minn has broken out the mainstream of Burmese painting field, he never made business paintings as well. He keeps his belief on the art of paints and he is always finding for the new way to make his paintings. His materials are very different from other Burmese painter artists’ materials. His style is unique in Burmese paintings. So I can get a chance to study of his style, ideas, ways of thinking and his determination on the art works.
My paper can show a painter artist’s life who grew up under the military rule for 50 years and the situation and history of Burmese painting field. Then not only people who are studying the painting subject, but also other people can know about the subject of Burmese painting and field of artists. I dare say that my paper must be colorful and fruitful.
As a painter artist, it seems that he wants his audience to feel his materials but he rare to show his real life behind the pictures. For me, I can get a chance to know about his real life for my thesis paper.
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Thesis Statement
My thesis can be useful for everybody who is interested in Burmese contemporary art field.
This is the biggest chance to read about one of the most famous, important and significant artists and art movements of Burma. His paintings are reflecting his journey through over 40 years of censorship, but he was not afraid to tackle political and social issues.
Many of San Minn's art works are based on autobiographical, making sharp social commentary on the popular culture, social values and scenario circumstances where he has lived in.
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Diversity in the labor market
Gaydoshikova, Ekaterina ; Dvořák, Marek (advisor)
The aim of the thesis is to evaluate the issue of diversity of the labor market in the Czech Republic on the example of specific organizations, evaluate the implementation of the concept of diversity in the workplace on the basis of selected factors. When analyzing diversity is an emphasis on primary and secondary characters of diversity: age, gender, ethnicity, mental and physical abilities, marital status, religion, work experience. The work consists of two parts, theoretical and practical. The theoretical part defines concepts: diversity, equal opportunities, primary and secondary characters of diversity, acceptance of the importance of diversity as a value. The practical part deals with the implementation of diversity into practice on the basis of the analytical methods (analysis: workforce, documents and research positions) and draft incorporation into relevant strategic processes of the organization.
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Nutritional analysis and optimization of breeding of selected species of edible insects under conditions of the Czech Republic with regard to human health
Adámková, Anna ; Kouřimská, Lenka (advisor)
All over the world, the edible insects are considered a highly nutritious food with high protein and fat content. However, the nutritional value of insect is not constant. It can be affected by species, developmental stage, rearing technology or nutrition.
Therefore, this thesis was aimed at obtaining the selected nutritional value of edible insects. Analyses were focused on the determination of the crude protein content, fat content, fatty acid profile and sterols in selected species of edible insects, which can be commonly reared in the Czech Republic. At the same time we also analysed samples of insects reared on the island of Sumatra to evaluate the influence of the climate on the nutritional value. The main aim of the thesis was the determination of optimal breeding conditions, developmental stages and feed rations for obtaining good production of insects with nutritional properties suitable for human nutrition. The analyses showed a high nutritional value of selected insect species, but also confirmed the significant differences in the content of individual nutrients between different species depending on the climate conditions and developmental stage. Comparing the fat and crude protein content in edible insects and other conventional sources of meat it has been found, that the examined insect is similar to beef concerning the fat and crude protein content. The results obtained are the basis for determining the appropriate rearing conditions and developmental stages for obtaining insect with the desired nutritional properties for human nutrition.
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