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Financial analysis of LDM, Ltd.
Čečotka, Miroslav ; Boukal, Petr (advisor) ; Eisler, Jan (referee)
Dissertation is divided into two major parts -- the former is dedicated to theoretic approches to financial analysis, the latter to application of previously gained knowledge in a company. The introduction of work is dedicated to the purpose, usage and approaches to financial analysis with respect to various users of the analysis output. Moreover the document in a very detailed way deals with sources of data for financial analysis processing including weak points and their reflection in ability of calculated indicators of the financial analysis (FA) to give evidence. The most attention is of cource paid to individual steps in thorough financial analysis -- ie. vertical and horizontal analysis of statements and calculations of proportionate indicators including indicator examples from separate spheres of the analysis. Systems of indicators -- parallel but mainly pyramidal, concretely Du-pont's model is used. Dissertation thereinafter is devoted to another indicators that are useful for appreciation of the financial company health, concretely Altman's model, Kralicek's quicktest, Index IN and economic value added (EVA indicator). Comparision with branch of activity that is the company work in is a part of dissertation too. In the second part of the work, a specific company is being analysed -- in successive steps meant in the previous part. After statement analysis and calculations of proportionate indicators, I evaluate to what degree the company is successful. Simultaneously the results can indicate that outputs from the well elaborated financial analysis are of a very useful source of information for company management.
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Code Assertions Verification Using Backward Symbolic Execution
Husák, Robert ; Kofroň, Jan (advisor) ; Parízek, Pavel (referee)
In order to prevent, detect and fix errors in software, various tools for programmers are available, while some of them are able to reason about the behaviour of the program. In the case of C# programming language, the main representatives are Microsoft FxCop, Code Contracts and Pex. Those tools can, indeed, help to build a highly reliable software. However, when a company wants to include them in the software development process, there is a significant overhead involved. Therefore, we created a "light- weight" assertion verification tool called AskTheCode that can help the user to focus on a particular problem at a time that needs to be solved. Because of its goal-driven approach, we decided to implement it using backward symbolic execution. Although it can currently handle only basic C# statements and data types, the evaluation against the existing tools shows that it has the potential to eventually provide significant added value to the user once developed further. Powered by TCPDF (www.tcpdf.org)
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ÚHRADY VÁZANÉ NA AKCIE VE SVĚTLE MEZINÁRODNÍCH STANDARDŮ ÚČETNÍHO VÝKAZNICTVÍ
Bešťáková, Viera ; Hložková, Lenka (advisor) ; Strouhal, Jiří (referee)
První část práce je krátkým úvodem do problematiky harmonizace účetního výkaznictví ve světe. Cílem je shrnout dosavadní vývoj světového účetnictví, popsat směry v jakých probíhal, motivy jejich tvůrců a výsledky jejich aktivit. Další kapitola je bližším pohledem na Mezinárodní standardy účetního výkaznictví a jejich uplatňování v současnosti. V závěru je přiložen přehled aktuálně platných standardů a k nim vydaných interpretací. Jádrem práce je účetní standard IFRS 2, který řeší problematiku transakcí spojených s úhradami vázanými na hodnotu akcií. Práce dokumentuje základní teoretické principy standardu a jejich aplikaci v praxi.
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Moral Hazard of Humanitarian Intervention: Case Study Kosovo
Kodrazi, Suzan ; Lehmannová, Zuzana (advisor) ; Veselý, Zdeněk (referee) ; Pelikán, Jan (referee) ; Vávra, Přemysl (referee)
The main ambition of this doctoral thesis is to contribute to the development of interdisciplinary application of the concept of moral hazard developedin economic and insurance theory to the context of the inter-state conflicts with potential international intervention. The basic theoretical framework used in the thesis is derived from the concept of moral hazard of humanitarian intervention by Alan Kuperman who claims that the newly established norm of humanitarian intervention may well have unintended negative consequences. Kuperman argues that if the mere existence of insurance creates sufficient incentive for the insured to modify their behavior to the extent that they engage in the riskier behavior due to the fact that they are insured against the consequences of their actions, the rebels may well optimize their behavior in the same way. Currently, the transfer of the moral hazard theory to the context of interventions is hindered by a number of existing obstacles stemming from the differences in these areas. This thesis concentrates on reduction of three main identified drawbacks and addresses them by formulating three main research questions and derived hypothesis. The aim of this approach is to examine the limits of application and create the space for development of the concept of moral hazard of humanitarian intervention in the future research. (1) What is the interpretation potential, value added and limits of application of economic theory of moral hazard to the context of humanitarian intervention from the theoretical perspective? Hypothesis 1:The concept of moral hazard represents an efficienttool for evaluation of humanitarian intervention. (2) What is the potential of causal mechanism established by the Kuperman´s hypothesis to explain the reasons why in certain cases the state decides to escalate the inter-state conflict despite the public threats of intervention at a general level of research? Hypothesis 2: The threat of intervention causes the escalation of the inter-state conflict. (3) To what extent does Kuperman´s hypothesis modified to the conflict in Kosovo correspond with the actual state of affairs and their development? Hypothesis 3: The threat of intervention NATO/USA caused the escalation of conflict in Kosovo.
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Design and verification of the intervention program for client with metabolic syndrome visiting Wellbeing Centre VŠTJ MEDICÍNA in České Budějovice
BENÝŠKOVÁ, Ivetta
Presented personal case study shows the effects of targeted intervention motion drawn up the plan and verifying its functionality for clients with severe metabolic syndrome. The client is a 39-year old obese (BMI of 32.3, height 164 cm, weight 87 kg) diabetic. Emphasis was placed on the program-controlled weight reduction exercise. The client for 13 weeks completed 53 hours of physical activity of aerobic and weight training character in 46 training units. The results confirm the success of case reports targeted exercise intervention in the therapy of obesity and metabolic syndrome. Significantly decreased the value of glycated hemoglobin, waist circumference shrank by 5 cm, total weight reduction amounted to 2 kg. Within three months, an improvement in client anthropometric, biochemical and cardiovascular indicators.
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Financing of Cadastral Office for the region Olomouc
Sádecká, Šárka ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
This thesis is focused on the topic of financing the organizational division
of the state. The topic of this thesis is an analysis and an evaluation of the economy
of the Cadastral office for the region of Olomouc in years 2011-2015. The evaluation
of the economy is based on a detailed analysis of incomes and expenses in the monitored period. Based on the outcome of this analysis the author will then propose precautions
to improve the economy of the Cadastral office for the region of Olomouc. The thesis contains an analysis of collecting the administrative charges depending on the maintnance expenses and a proposal of an optimalization of the height of these charges with respect
to the overall effectivity of using the state funds.
The first part of the thesis is focused on a research from specialised literature, where there is an explanation of the problems linked with financing the public sector, public funds or the economy of the organizational divisions of the state. In the second, empirical part there are the chracteristics of the author subject of choice and
the information gathered is compared with practical application in the chosen subject of
the administration, with the goal of proposing an optimalization to improve the economy.
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Business process improvement
Vasyliev, Viktor ; Tichá, Ivana (advisor) ; Ladislav , Ladislav (referee)
This paper focuses on a timely topic, specifically management of processes and improvement of business processes. Czech economy has now fully accommodated to business in market conditions and Czech businesses are increasingly more integrated into the global economy. These conditions require increasing competitiveness of Czech companies and increasing the efficiency of administrative activity.
In order for modern companies to succeed in the marketplace they must constantly focus on the improvement of their activities, and therefore it is important to keep developing new technologies, business methods, and improve the quality of the final products of the introduction of new effective methods of management and organization of businesses.
Business processes are an integral part of every company and their improvement is an essential tool to increase competitiveness and proximity to the customer. The study of business processes allows to gain the necessary expertise in complex analysis and a detailed assessment of existing processes, finding optimal solutions that the managers and employees cannot see in their positions. Optimizing business processes supports us in having a clear idea of all the activities, objectives and final outcome of their activities.
Only in case where the company will have a good analysis of the underlying business processes focused on a specific goal can the enterprise achieve improvements in all the necessary activities. Process analysis is a good method to answer the question what is necessary and sufficient to achieve the desired objectives.
This thesis is focused on business processes and their improvement. The theoretical part elaborates on the process management and compares different approaches to making changes. The practical part focuses on the application of theoretical knowledge in a chosen company. Firstly it describes the analysis of the current situation and subsequently submits proposals for specific improvements.
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Design of user interface and implementation of application for test execution in TestLink
Skalický, Tomáš ; Buchalcevová, Alena (advisor) ; Veselka, Marcel (referee)
The goal of this thesis is to design a user interface and to implement an application that is used for test execution in test management tool TestLink. This application is designed to streamline and simplify the process of test execution in this tool. The theoretical part of the thesis describes features and the interface of TestLink and compares it with other similar tools. The practical part is focused on analysis, user interface design, and implementation of the application. The outcome of this thesis is in addition to the application itself also a library written in PHP, which is used for communication with the application programming interface of TestLink and which simplifies the creation of similar applications.
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Liferay Portal from developer´s perspective
Herain, Vít ; Pour, Jan (advisor) ; Pavlíčková, Jarmila (referee)
The topic of this thesis is Liferay Portal, which is a technology based on Java programming language and portlet applications. The technology is not well known among developers despite of the fact that the usage of this technology is quite common in the commercial sphere. The main aim of the thesis is to create a suite of procedures and hints in order to facilitate portlet development for beginners, who are planning to use technologies Spring framework and AngularJS. The secondary objectives include defining the paradigm related to portlet development, analysing portal specifics and its benefits, describing the Liferay Portal from different viewpoints, to compare Liferay to competitive solutions and finally creation, de-velopment and documenting of the application composed of 2 portlets. The main functio-nality of these portlets is Personal Financial Management. Aims were achieved by obtaining information from the community of developers and from sources listed in the bibliography. Information obtained in the area of development was empirically verified using the developed application. There is a proposed procedure in the thesis in case of using the AngularJS technology in the area of portlet development and common issues related to this usage. The thesis consists of theoretical and practical part. The theoretical part deals with portals as such, mentions the market share, Java Portlet Specifications (JSR-168 and JSR-286) and defines the portlet development paradigm. The practical part of the thesis documents basic procedures necessary for portlet development with the option of using of AngularJS fra-mework and finally it documents the developed application from perspectives of the design and usage. The added value of this thesis is the intelligible guide how to start with development of portlets for Liferay Portal. The most important benefit is the guide created to simplify the usage of the AngularJS framework on the client side of the portlet (in the browser), becau-se usage in the common manner is not possible. The outcome and also the benefit is also the created application, which can be used in order to manage user´s expenses and incomes and which has already been used by the author for this purpose.
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