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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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Possibilities of Big Data use for Competitive Intelligence
Verníček, Marek ; Molnár, Zdeněk (advisor) ; Šperková, Lucie (referee)
The main purpose of this thesis is to investigate the use of Big Data for the methods and procedures of Competitive Intelligence. Among the goals of the work is a toolkit for small and large businesses which is supposed to support their work with the whole process of Big Data work. Another goal is to design an effective solution of processing Big Data to gain a competitive advantage in business. The theoretical part of the work processes available scientific literature in the Czech Republic and abroad as well as describes the current state of Competitive Intelligence, and Big Data as one of its possible sources. Subsequently, the work deals with the characteristics of Big Data, the differences from working with common data, the need for a thorough preparation and Big Data applicability for the methods of Competitive Intelligence. The practical part is focused on analysis of Big Data tools available in the market with regard to the whole process from data collection to the analysis report preparation and integration of the entire solution into an automated state. The outcome of this part is the Big Data software toolkit for small and large businesses based on their budget. The final part of the work is devoted to the classification of the most promising business areas, which can benefit from the use of Big Data the most in order to gain competitive advantages and proposes the most effective solution of working with Big Data. Among other benefits of this work are expansion of the range of resources for Competitive Intelligence and in-depth analysis of possibilities of Big Data usage, designed to help professionals make use of this hitherto untapped potential to improve market position, gain new customers and strengthen the existing user base.
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Výběr a implementace open source nástroje pro řízení portfolia projektů
Marek, Jan ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
Methods and ways of implementation of changes and innovations in companies through project management are in today's society very well established. There exists methodologies, techniques and tools for the management of individual projects. However in a role of project manager, I very often faced the fact that companies are performing the project portfolio management in very intuitive way. This in itself leads to failed and prematurely terminated projects, initiation of the wrong projects or realisation of correct projects, but at the wrong time. Very often I have also recognized, that there is lack of awareness of fact, that there are also Open Source applications that can help with the organization's portfolio. This thesis deals with the definition of requirements, search and selection of proper OSS application and subsequent implementation. In the first part of this thesis I prepare a theoretical framework about PPM, and on that basis then identify and verify a set of requirements for selection of right OSS PPM application. The next section of thesis describes searching for suitable applications from a variety of sources, assessment against the requirements and the final selection. In the last part the implementation project is drafted, which aims to serve other colleagues in project management as one of the possible implementation paths. The outputs are then continuously confronted with experts in matter of projects and project management in the field of IT in order to maximize symbiosis between theory and real life experiences. Virtually every project management methodology defines the collection of already-proven techniques, best practices or lessons learned from the previous similar implementations. The main contribution of this thesis I see in fact that it contains not only the design of the project implementation, but also describes a logical path, what leads to the result. Therefore this thesis could be used as a base or discussed best practice, when a project of implementation of PPM application in place.
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Access to Information and Access to Justice in Environmental Matters in the Republic of Irealand and the Czech Republic
Vítková, Martina ; Stejskal, Vojtěch (advisor) ; Sobotka, Michal (referee)
This diploma thesis deals with access to environmental information and access to justice in environmental matters introduced by Aarhus Convention in the specific conditions of Czech Republic and Ireland. These rights are considered to be very important tools for environmental protection. At a time when people threaten their own existence by negative interference with the environment it is necessary that effective means for its protection exist. These means are access to environmental information and access to justice in environmental matters, which together can be called as environmental procedural rights. The first chapter of this thesis presents the sources of environmental procedural law and observes the development of law at international, European and national level. The most important international document in this field is the Aarhus Convention that was adopted in 1998 by most of the European countries and that provides for access to environmental information, access to justice and public participation in environmental decision-making. This convention has largely affected the law of the European Union, where several directives has been adopted, including most importantly the Directive 2003/4/EC on access to environmental information and the Directive 2003/35/EC on public participation in...
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Modelling, parameter estimation, optimisation and control of transport and reaction processes in bioreactors.
ŠTUMBAUER, Václav
With the significant potential of microalgae as a major biofuel source of the future, a considerable scientific attention is attracted towards the field of biotechnology and bioprocess engineering. Nevertheless the current photobioreactor (PBR) design methods are still too empirical. With this work I would like to promote the idea of designing a production system, such as a PBR, completely \emph{in silico}, thus allowing for the in silico optimization and optimal control determination. The thesis deals with the PBR modeling and simulation. It addresses two crucial issues in the current state-of-the-art PBR modeling. The first issue relevant to the deficiency of the currently available models - the incorrect or insufficient treatment of either the transport process modeling, the reaction modeling or the coupling between these two models. A correct treatment of both the transport and the reaction phenomena is proposed in the thesis - in the form of a unified modeling framework consisting of three interconnected parts - (i) the state system, (ii) the fluid-dynamic model and (iii) optimal control determination. The proposed model structure allows prediction of the PBR performance with respect to the modelled PBR size, geometry, operating conditions or a particular microalgae strain. The proposed unified modeling approach is applied to the case of the Couette-Taylor photobioreactor (CTBR) where it is used for the optimal control solution. The PBR represents a complex multiscale problem and especially in the case of the production scale systems, the associated computational costs are paramount. This is the second crucial issue addressed in the thesis. With respect to the computational complexity, the fluid dynamics simulation is the most costly part of the PBR simulation. To model the fluid flow with the classical CFD (Computational Fluid Dynamics) methods inside a production scale PBR leads to an enormous grid size. This usually requires a parallel implementation of the solver but in the parallelization of the classical methods lies another relevant issue - that of the amount of data the individual nodes must interchange with each other. The thesis addresses the performance relevant issues by proposing and evaluation alternative approaches to the fluid flow simulation. These approaches are more suitable to the parallel implementation than the classical methods because of their rather local character in comparison to the classical methods - namely the Lattice Boltzmann Method (LBM) for fluid flow, which is the primary focus of the thesis in this regard and alternatively also the discrete random walk based method (DRW). As the outcome of the thesis I have developed and validated a new Lagrangian general modeling approach to the transport and reaction processes in PBR - a framework based on the Lattice Boltzmann method (LBM) and the model of the Photosynthetic Factory (PSF) that models correctly the transport and reaction processes and their coupling. Further I have implemented a software prototype based on the proposed modeling approach and validated this prototype on the case of the Coutte-Taylor PBR. I have also demonstrated that the modeling approach has a significant potential from the computational costs point of view by implementing and validating the software prototype on the parallel architecture of CUDA (Compute Unified Device Architecture). The current parallel implementation is approximately 20 times faster than the unparallized one and decreases thus significantly the iteration cycle of the PBR design process.
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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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The use of biomass ash
Ochecová, Pavla ; Tlustoš, Pavel (advisor) ; Radim, Radim (referee)
One of the most frequently used sources of renewable energy is biomass, mainly wood biomass. Incineration is the most common technology utilizing the energy from biomass to produce heat. A byproduct of these technologies is ash, whose composition depends on the feedstock composition and the incineration technologies. Due to the high content of valuable nutrients in ash, one of the suitable option for ash utilization seems to be application into agricultural or forestry land. Therefore, it is necessary to test response of soils and plants and look for the most suitable combination of soil additive (biomass ash), and plants. Experimental part of PhD thesis was divided into the incubation experiment and the vegetation pot experiments. The incubation experiment: The efficiency of ash addition at two application rates was tested for nutrients enrichment in different soils within period of 56 days. The vegetation pot experiments: The two plants Triticum aestivum L: (three-year experiment) and Lolium perenne L. (one-year experiment) were planted in the 5L pots. Soils were treated with ash or ash combinated by superphoshate and flue gas desulfurization gypsum. For both plants, we evaluated the plant growth, biomass production and content of macro, micro and toxic elements in the biomass and in the soils.
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Design and implementation of e-learning in the area of interest
Marešová, Nikola ; Husa, Jiří (advisor) ; Marek, Marek (referee)
The bachelor's thesis entitled "Design and implementation of e-learning in the area of interest" deals with buying used cars. The essential part of this work is a creation of e-learning course for buyers and other people interested in this area which aims to improve their knowledge. The participants will get an overview of the most common situations and problems they can meet when buying a used car. The theoretical part presents an overview of the topics of the issue of purchase of used cars. It may serve as a theoretical guidance to the e-course, it brings its content. The topics are based on the analysis of information from printed and electronic sources, supplemented by experiences of the author and experts in the field. The practical part deals with the creation of an e-learning course. It contains an analysis of the needs of buyers, the reasons for the creation of the course and the requirements of it, its objectives, a description of the used authoring tool eXe and graphic creation process from the creation of the course after its publication in steps. All this is complemented by the feedback from six volunteers who have expressed an interest in testing the course and then doing a review. Before the creation of the course it was necessary to analyze the situation and find out why such a course is needed. The acquired knowledge was then processed in the course by the synthesis method. For the evaluation method it was used a short personal interview where the author examined satisfaction with the course, its possible shortcomings and suggestions for improvements or enhancements.
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Cooperation of high schools with external contractors in preparing school educational programs
Tulach, David ; Lačev, Alek (advisor) ; Hochel, Matej (referee)
This thesis, Cooperation of high schools with external contractors in preparing school educational programs, deals with the question whether it would be possible and beneficial for high schools to cooperate with companies on the preparation or modification of their educational programs, with the goal of improving the quality of education. After initial contributions from experts who provided negative replies to this question, the view was focused on the root of the issue - what are the historical pillars of public schools and pedagogy, what does science say about learning and teaching, how pedagogy reacts to the crisis of science. After comparing literal sources and results from interview with the experts, in combination with a trace and activity analysis, a theory was established that public education is reaching a point of crisis, has not changed in its essence since its beginning and that the best solution might be the establishment of alternative educational institutions.
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Frequency stabilized semiconductor laser source for high-resolution interferometry
Řeřucha, Šimon ; Hucl, Václav ; Holá, Miroslava ; Čížek, Martin ; Pham, Minh Tuan ; Pravdová, Lenka ; Lazar, Josef ; Číp, Ondřej
We have assembled an experimental iodine stabilized Distributed Bragg Reflector (DBR) diode based laser system lasing at a wavelength that is in a close proximity to the wavelength of a stabilized He-Ne lasers traditionally used for metrological applications (λ=632.9 nm in vacuum). The aim was to verify whether such a system could be used as an alternative to the He-Ne laser while yielding wider optical frequency tuning range, higher output power and high frequency modulation capability. We have measured the basic characteristics of the laser source and then we have compared the performance of the laser system with that of a traditional frequency stabilized He-Ne laser with a series of experimental arrangements similar to those usually found in laser interferometry and displacement metrology applications. The results indicate that DBR diode laser system provides a good laser source for applications in dimensional (nano)metrology since it provides more output power and advanced tunability options than stabilized He-Ne lasers while maintaining fundamental requirements such as the frequency stability, coherence length and also a defined traceability.\n\n
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