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Analysis of the benefits of the information system
Štědronský, Michal ; Basl, Josef (advisor) ; Laš, Jan (referee)
The diploma thesis deals with the analysis of the benefits of the information system of an important food manufacturer. The main aim is to analyse the benefits of the information system -- something which has yet to happen. The analysis of the information system should provide a recommendation for the company, which will include an evaluation of the strong and weak aspects of the system. Highlighting the strong and weak aspects should help the company perfect the system, provide a competitive advantage, increased profits and an improved company image. The secondary aim is to inform the reader about the system, understand its functionality, describe the metrics used for analysis and the choice of methods employed. The aims of the theoretical section will be achieved through analysis of internal documentation and electronic sources. The analysis of the benefits will be carried out using "historical" data obtained from the reporting system, database or internal documentation. The use of this work lies principally in its highlighting of the positive and negative effects of the system. The work can also help students or company employees understand the functionality of the real system and to broaden their current knowledge.
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The accounting depreciation and the tax depreciation of tangible and intangible fixed assets
Vláčilová, Lenka ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech legislation. In the area of the tax depreciation the different concept called investment pool used in the economies of other countries is stated. Finally, the intended changes in the accounting legislation and the tax legislation in the following years are mentioned.
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Engelbert Dollfuss and the Central Europe 1932-1933
Šepták, Miroslav ; Stellner, František (advisor) ; Horčička, Václav (referee)
The diploma paper which I was elaborating is focused on the first year of the governance Austrian chancellor Engelbert Doll fuss. Data of that governance were taken from unpublished sources of Czech, Austrian and German province as well as from published Czech, Austrian and German sources. In area of economy he decided to apply the strict deflation policy as a result of big economic depression. Business strategy of such country led to the only one effort - to sign new business agreements established on preferential base. At the beginning of Dollfuss's governance there existed a possibility of big coalition with social democrats but step by step the ideological difference was increasing. The more threat was coming from Nazism the more isolated Austrian policy turned. The chancellor was trying to strengthen political power of parliamentary majority which was very weak. Unsuccessfully. This non success made him put his mind to the alternative form of regime. The piece of luck helped him to get out from unpleasant situation. He took advantage of formal lack of Austrian pluralism and was continually setting up authoritative regime. In area of foreign policy he reduced options of Danube's federation as well as orientation to France because he didn't consider these possibilities profitable for Austria. He had...
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Metrans Dyko Rail Repair Shop, s.r.o. financial analysis
Klečka, Jaroslav ; Špička, Jindřich (advisor) ; Čámská, Dagmar (referee)
The goal of the bachelor thesis is to analyse Metrans Dyko Rail Repair Shop s.r.o. financial situation between the years 2006 and 2011. The thesis is being looked at from the perspective of a potential investor and is divided into theoretical and practical part. A methodology of specific calculations used in the practical part of the thesis is being described in the theoretical part. The practical part itself is specifically focused on individual methods of calculations used in the financial analysis. Among those individual methods used in the financial analysis are: analysis of absolute, ratio metric and differential indicators, balance principles, economic standards, pyramid array of current liquidity and Du-Pont pyramid array, selected credit-worthy and bankruptcy models and also intercompany comparison. The final financial situation will be evaluated at the end of the thesis. Also positive sides of company's economic activities will be highlighted and solution for the economic activities, which need improvement, will be recommended. Result of financial analysis of analysed company is satisfying, firstly low indebtedness and ability of company to generate profit.
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The economic and social development of Kolín from half of 19th century to World War I
Holovský, Jan ; Jančík, Drahomír (referee) ; Jakubec, Ivan (advisor)
Firstly I would like to write, that this work is aimed for one of the most important regional centre in my surroundings. In the middle of 19th century was Kolín only a calm town without any industry, but thanks to railway it had connection transport with other cities in Austria since 1845. The dynamic development began in conjunction with a great position in highway system (from 18th century), its strong agricultural upcountry, an economic (since 1850) and afterwards political liberalization in 60th years of the 19th century. Starting with year 1860 there was founded many important companies, e.g. the joint stock sugar refinery from year 1864, the other sugar refinery founded by František Horský z Horskýsfeldu (very important Czech progressive agriculturalist and manufacturer) from year 1870, Loan office from the same year or the join stock chemical factory with producing fertilizers, so-called "Lučebka". It was the first wave of founding of factories, profiting from sugar-beet boom. The main place of founding these fabrics was in the neighbourhood of the local railwaystation.
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MULTICULTURAL EDUCATION AND THE REALIZATION IN THE SECOND GRADE OF PRIMARY SCHOOL
URBANOVÁ, Pavla
The Bachelor Thesis deals with multicultural education and its realization in the second grade of primary school. The first half of the theoretical part author devoted to the concept of multicultural education and concepts which are closely related such as multiculturalism, culture, nation, etc. In the second half of the theoretical part author dealt with actual implementation of multicultural education, its inclusion as a cross curricular subject in the general curriculum, its contents and possible problems which can be found in the implementation. In the practical part author shows how schools implement multicultural education at the second grade of primary schools and how they use an offer of educational programs. Elementary schools in České Budějovice were the first targeted group. The second targeted group were non-profit organizations in the field of multicultural education. For data collection qualitative research was chosen concretely questionnaire with open and semi-closed questions. Three schools and four organizations participated in the research. The result shows that in addition to integrating multicultural education into the teaching, schools also use services of various non-profit organizations or create their own educational programs. The research in organizations showed what is the range of educational programs and services for pupils and teachers and also what working as a teacher of multicultural education means. This work may serve as a basic tool for multicultural education as it contains all basic information which are crucial for multicultural education. It acquaints us with offer of some non-profit organizations. Schools can learn how is multicultural education implemented elsewhere.
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Capabilities and bariers in social worker's profession in Usti region
Novák, Jiří ; Angelovská, Olga (advisor) ; Dobiášová, Karolína (referee)
This theses, called "Chances and restrains in social worker's profession in Ústí region" is dealing with social worker's profession in self-government context. It's setting off social workers from non-profit organizations. During beginning it's talking about theoretical basis, inevitably bound with social work's field, with focusing on social worker as part of assisting profession. It is, in particular, about opportunities or on the contrary about restrains/limits/barriers, which affects this field of specific self- governing area - Štětí city. Concretely it is about participants, which have here influence on life of local people/potential clients. All under surveillance of superior agency - higher self-government area - social work's methodologists of Ústí region. Research part of this thesis is based on semi-structured interview of previously mentioned participants, which gives overlook how each and every one of them sees limitations in practical social work's overlooks. Powered by TCPDF (www.tcpdf.org)
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Project analysis selected on the basis of multi-criterial decision
Chovanec, Martin ; Fiala, Petr (advisor) ; Borovička, Adam (referee)
documentation. I decided to help solve this problém for one Czech company in the implementation of a specific project. Elements, that could affect the success of the project, are many. However, by using different models it is possible to try minimize some impacts of known risks. In manufacturing project, which especially focuses on custom projects, there is an essential part of the decision whether to accept not to accept the project. This company primarily endeavor to maximize profits, the project must be interesting. In the first part of this thesis I examine this problem. In the second part I do the project analysis, which was selected on the basis of multi-criteria evaluation of alternatives. Finally, this whole thesis is implemented into the reality and the company works with it.
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Real estate as investment
Damborská, Lucie ; Vacek, Vladislav (advisor) ; Mazáček, David (referee)
This bachelor thesis discusses real estates as investment assets. In the beginning, I define in which part of the market is investor, considering real estate purchase, situated. Present situation on real estate and mortgage markets is specified afterwards. In the next parts, I describe typical real estate investor and give an example on his investment instrument, apartment in Prague city center. I state, enumerate and when possible optimize all the expenses that should be considered by investor. Next chapter is concerned by revenues. In the rest of the thesis, I perform and comment profitability calculations of particular scenarios.
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Audit of process management
Vostatková, Adéla ; Kala, Václav (advisor) ; Pavel, Pavel (referee)
The thesis focuses on Audit of process management. In a section Current issue, the basic terms related to the topic of thesis are defined, for example audit and its purpose in enterprise, procedural audit, process and process management with applied methods included. Furthermore, the theoretical part gives an explanation about terms connected to quality and relevant standards of ISO. Selected and monitored enterprise for this thesis is a construction company XY which deliveres turnkey constructions. The company is certificated with ISO norms 9001. In analytical part the author will provide a procedural analysis which is base on conversation and cooperation with liable employees. In these analyses the up to date process will be identified as well as evaluated. Then the author will evaluate the current process of output product´s quality by chosen analysis. The author will also make a review of economic performance of the company in relation to up to date process that are currently taking place in the company. Afterwards, the comparison of adjusted process with ISO 9001 requirements will be made. From acquired findings which will come out from previous analysis the author of thesis will make a proposal to leading which contains simplification of the process, the aim is to increase performance. The author will bring a statement in every single section and refers to prevention. The author suggests to perceive a quality as the most important factor of success to achieve customer´s satisfaction which brings higher profit at the end.
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