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Audit of application systems
Smola, Martin ; Svatá, Vlasta (advisor) ; Telíšková, Vladana (referee)
This thesis is concerned with audit of application system in copany MCR Technology s.r.o., identification of problem areas and following suggestion of possibilities in solving problems, which were identified pursuant to realized audit. First part is focused on general definition and characteristic of audit with view to his goals, mission and effective realization. Then is thesis concerned with audit of information systems, where are defined instruments and methodics for IS audit realization. Second part is focused on audit of application system in company. Audit involves selection of relevant application control form COBIT methodics and their modification for conditions of small copany. After it follows realisation of audit base on select control, summary of audit finding in audit report and indentification of problem areas. The subject of the third part is draft of solutions of problem areas in application system which were identified pursuant to audit.
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Project management plan; optimalization and practical application
Vrňák, Radek ; Svatá, Vlasta (advisor) ; Frýdlová, Miroslava (referee)
This thesis handles the issue of Project Management, especially formation and structuring of the plan of project control (Project Management Plan). Formation of the Project Management Plan is one of the activities, which is performed by project manager in cooperation with customer in the first phase of project life cycle. The content of this thesis is a proposal of optimised structure of Project Management Plan with predefined description and extent of individual parts (chapters). In addition, there are different methodologies and their comparison described in this thesis, which are usually used in Project Management. These are PMBOK, Prince2, ČSN ISO 10006 and the project methodology of Siemens, which is called Chestra. These methodologies form the base for a newly formed structure of Project Management Plan. In the supplement of this thesis, there is a template of the document Project Management Plan, with which a project manager is able to form a new management plan of particular project easily. This template was created on the basis of particular project analysis within the scope and work of Siemens IT Solutions and Services Company and reflects not only theoretical knowledge, but also the needs of the particular company.
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Účetní zobrazení leasingu podle IFRS
Valachová, Zuzana ; Toušková, Vendula (advisor)
Bakalářská práce na téma "Účetní zobrazení leasingu podle IFRS" se zabývá především základními principy uvedenými v Mezinárodních standardech účetního výkaznictví IFRS, které se vztahují na účetní vykazování leasingu. Práce obsahuje také obecnou charakteristiku leasingu a stručné shrnutí základních rozdílů v pojetí leasingu podle českých účetních předpisů a podle IFRS.
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Dlouhodobý hmotný majetek dle ČÚS a IFRS
Valášková, Mariana ; Mejzlík, Ladislav (advisor)
Práce se zabývá problematikou dlouhodobého hmotného majetku v účetnictví dle Českých účetních standardů (ČÚS) a Mezinárodních standardů účetního výkaznictví (IFRS). Obě oblasti jsou nejdříve rozpracovány samostatně pro seznámení se s danou problematikou. Výsledkem práce je potom především porovnání těchto dvou přístupů, odhalení rozdílů i shod, výhod a nevýhod, předností a nedostatků toho kterého přístupu.
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Analysis of security requirements for payment card industry and problems with their implementation
Klečka, Jakub ; Doucek, Petr (advisor) ; Krob, Jan (referee)
Rapid development of new technologies and their easy implementation introduces new risks that must be faced. This diploma thesis concentrates at payment card industry. Payment card industry come through significant development. Billions of dollar each year flow through these systems. New technologies like contactless cards, prepaid brand cards are emerging, ATM and payment terminal support new services and products. Merchant are looking for new opportunities. This situation brings along new threats and introduces new vulnerabilities. These are not necessarily new, only the whole environment got much more complicated and digger. Unfortunately the acting threats and vulnerabilities were not eliminated. Missing legislation measures and restricted enforceability are not sufficient to effectively fight against crime in this area. On the other hand sever organizations are aware of these threats and tries to face them. New security requirements were introduced for each separate subjects of payment card industry so that the risks are eliminated or their impact is reduced to an acceptable degree. Some of these requirements were already implemented and are in the scope of this work. The goal of this work is to explore these requirements. To find out what risks they are affecting and how effective they are. And in case of need help to implement the appropriate security measure. This work is practically oriented and can help responsible persons to ensure compliance with the requirements and face all effecting threats.
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Comparison of external and internal audit
Vidová, Lucia ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
Thesis is focused on comparison of two very successful professions - external and internal audit. It brings shortly view on both professions. It discusses especially review of standards, ethics rules, audit tasks and conditions for admission to profession. Primarily is thesis concentrated on conditions in Czech Republic and on ISA, because audit in Czech Republic starts abide by the International auditor's standards. Fractional part of thesis is even focused on USA standards.
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Comparison of standards of fair trade organisations and impacts on producer organisations in developing countries
Hradecká, Zuzana ; Němečková, Tereza (advisor) ; Hejkrlík, Jiří (referee)
This thesis consists of comparison of different standards of chosen organisations and companies involved in sustainable trade at different levels -- fair trade, fair trade lite and ethical trade. International sustainable trade standards setting organisations are represented by Fairtrade Labelling Organisations International (FLO), the World Fair Trade Organisation (IFAT), Rainforest Alliance and UTZ Certified. The privat sector is represented by internal standards of several companies from Germany (Gepa, Rapunzel and El Puente), Austria (EZA) and USA (Starbucks). The main part of the thesis consists in description and consequent comparison of particular standards of each organisation/company. The short-run impacts of chosen standards on producers from developing countries are compared then (the long-run impacts cannot be compared yet because of lack of relevant data available).
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Harmonizace Účetní Úpravy Pozemků, Budov, Zařízení a Nehmotných Aktiv
Babinec, Matúš ; Krupová, Lenka (advisor) ; Mejzlík, Ladislav (referee)
The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.
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