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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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Information systems security penetration testing
Klíma, Tomáš ; Doucek, Petr (advisor) ; Čermák, Igor (referee) ; Čapek, Jan (referee) ; Štubňa, Ivan (referee)
The aim of this dissertation thesis is to develop new methodology of information systems penetration testing based on analysis of current methodologies and the role of penetration tests in context of IS/IT governance. Integral part of this aim is evaluation of the methodology. The first part of the thesis is devoted to the presentation of history and current state of research in selected area, definiton of basic terms and introduction of role of the penetration tests. This part is followed by the review of relevant sources and comparative study of current methodologies with a goal to identify their weaknesses. Results from this study are further used as a basis for new methodology development. Classification of IS penetration tests types and testing scenarios are also included. The second part includes design of new methodology, at first its history, structure and principles are presented, then its framework is decribed in high level of detail. In the third part the reader can find (theoretical and practical) validation. The biggest scientific contribution is the methodology itself focused on managment of penetration tests (which is the area currently not sufficiently descibed). Secondary contribution is the extensive review and the comparative analysis of current methodologies. Contribution to the economic and technical (practical) application we can mainly see in the development of new methodology which enables companies to improve management of penetration tests (especially planning, operational management and implementation of countermeasures).
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Multimedia communication
Vondra, Zdeněk ; Horný, Stanislav (advisor) ; Skrbek, Jan (referee) ; Jurášková, Olga (referee)
Multimedia is a form of communication and sharing knowledge using synergic effect of parallel connected communication channels. Its main use is in producing communications products and services and in design of user interfaces. Main objective of this dissertation is to develop and create a model of multimedia communication for better understanding of the meaning and the purpose of using multimedia forms in communication process. The model will describe a system of elements and parameters of multimedia communication within the internal and external context. Another objective of this dissertation is to develop multimedia communication methodology that will be used for the design, development and evaluations of concepts of multimedia communication. The methodology will be created by applying the model of multimedia communication into the procedure structure. In theoretical way this dissertation is based on analysis of different definitions and approaches to the multimedia communications topic. This is followed by an analysis of communication theories, concepts of media, multimedia, delivery channels, and communication functions. The theoretical part is followed by the outcomes of the research in practice of four different fields of multimedia use. The knowledge gained is analyzed in the following parts in purpose of creating the model of multimedia communication and the methodology which is derived from the model. The methodology is further validated through case studies and the recommendations for further development are formulated. The model and the methodology of multimedia communication created in this dissertation present complex view on multimedia communication topic that is considered as a useful tool for meeting a specific communication purpose. Dissertation provides mechanics for use and study of multimedia communication and also defines the opportunities for further development of the methodology.
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Company's Requirements for Graduates - Software Developers
Trnková, Michaela ; Pecinovský, Rudolf (advisor) ; Pavlíčková, Jarmila (referee)
This thesis maps requirements that are imposed on software developer graduates. This goal is achieved by interviews with specialists from technological companies. A key part of the document is an evaluation of different methodologies of education of programming with a closer focus on a methodology Architecture-first. Approaches are evaluated from the company representatives' point of view, university programming teachers' point of view, and students' of informatics fields point of view. The main benefit of the thesis is a set of recommendations for teaching students as a result of developers' opinions and opinions of students who went through these programming subjects. The thesis includes recommendation for students, who are going to work as developers.
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Financial analysis of company SMS finanční poradenství, a.s.
Kawulok, Marek ; Sieber, Patrik (advisor) ; Pernica, Karel (referee)
The aim of the Bachelor´s Thesis Financial analysis of company SMS finančnní poradenství, a.s. is evaluation of the financial situation of the company based on data from 2011 to 2014. The Thesis consists of theoretical and practical part. Theoretical part contains the methodology of financial analysis as well as procedures for calculating each indicator. Practical part contains application of approaches presented in theoretical part and comparison of the company´s results with the major competitors.
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Process analysis of production company
Budovský, Štefan ; Oškrdal, Václav (advisor) ; Kořínek, Rudolf (referee)
The topic of this thesis is the process analysis of the production company. The main goal is to describe, model and asses the recent status of processes. The additional goal is the measurements and recommendations proposal based on the evaluations. The process management is described in the introduction of the theory with subsequent explanation of methods and methodology of process modeling. The basic standards for process models creation is described in the next part of the thesis. The analyzed company will be introduced in the practical part of the paper and the method derived from the theoretical part will be applied. After modeling the recent status the necessary measures and changes will be introduced to eradicate the identified problems.
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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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Geodiversity values as a basis for geosite and geomorphosite assessment: a case study from Žďárské vrchy Highland
Bajer, A. ; Kirchner, Karel ; Kubalíková, L.
Paper presents geodiversity values, geodiversity is understood as a set of geological, geomorphological and pedological components, including systems consisting of this components and geological, geomorphological and pedological processes. Geodiversity values are analyzed in relation to ecosystem values (e.g. cultural, functional value). Geodiversity values were used as basis for a methodical approach to geosite and geomorphosite assessment. Methodological approach is presented at selected sites in the top part of the Žďárské vrchy Highland. The acquired results can serve as a basis for geoconservation of PLA Žďárské vrchy, development of geotourism as well as an offer for extension geoeducational activities.\n
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The Role of Nurses in Colorectal Surgeries
ŠULCOVÁ, Jana
Theoretical basis: The problems in rectal and anal diseases have had rising tendency, especially haemorrhoidal diseases, on which we put emphasis in our bachelor thesis. 37% of adult population suffers from this disease so we may line it up to civilization illnesses. Their treatment involves wide range of medical methods, from the conservative therapy to semi invasive ways of treatment. The semi invasive treatment is well withstood by patients and it can help up to 90% of clients. This bachelor thesis is concerned with specifics of nursing duties in a colorectal surgery. It links with topics like taking faecal specimen, basic methods of endoscopy, communication with patients and giving them information about lifestyle. The theoretical basis describes haemorrhoidal disease and gives brief introduction into causes of its developing, most common symptoms and possible treatments. The aim of the thesis: From the practical point of view we set two tasks. The first one is aimed at specifics of nursing job in a colorectal surgery and the second one tries to monitor how nurses in colorectal surgeries inform patients about healthy lifestyle. We asked two research questions regarding these aims. The first research question is: What are the specifics of the nursing job in the colorectal surgery? The second question concerns how nurses in colorectal surgeries provide information to their patients about healthy lifestyle. Methodology: Regarding the bachelor thesis we decided to choose a form of a qualitative research with using semi structural interviews with practical nurses working in colorectal surgeries. The interviews took place from February 28 2014 to March 15 2014 in five colorectal surgeries in following towns: České Budějovice, Písek, Strakonice, Jindřichův Hradec a Třemošná u Plzně. The focus group was created of 6 nurses working in colorectal surgeries. The interviews were performed and recorded with the consent of all practical nurses involved in the research. All extracted data was arranged and categorised into groups that were consequently analysed. The interviewer´s questions were prepared in advance and some extra questions were asked during the interview. The interview was divided into five areas: Identification questions, role of a nurse, examination methods, recommendation and giving information about lifestyle. Results: The results show the specifics of nursing in colorectal surgeries. We found out that nurses working in colorectal surgeries deal mainly with preparing special medical instruments and devices needed for endoscopic examination. Then they assist doctors during a medical examination and with treatment methods of RBL (Barron´s rubber band ligation) and Hemoron, they manipulate with devices in a surgery, check hygiene measures, do administrative work and keep surgery office running. In other conversation areas practical nurses mostly mentioned sampling of biological materials, mainly blood and faecal specimen taking to be given up to histological examination, preparing patients for an endoscopic exam, communication with patients and attending to the intimacy of patients. Consequently we found out that more than half of the practical nurses pay attention to psychological conditioning of the patient before rectoscopy. The research also revealed some weak spots. More than half of the nurses in the focus group do not inform patients about preparations before anoscope exam. Barely one third of the group said that they inform patients about the natural emptying before the exam. Regarding the issue of giving information about lifestyle, we came to the conclusion that practical nurses, even though they do not have enough time, try to inform patients about physical activities, hygiene care and quality of eating and they do it in sufficient rate. But because of the time constrain they put emphasis only on the essential information.
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