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Auditor's reaction to realized frauds during audit of final accounts
Kvapil, Lukáš ; Králíček, Vladimír (advisor) ; Brumovský, Tomáš (referee)
Dissertation tries to put near auditor's reaction to realized frauds during audit of final accounts. Beginning is focused on sence of audit, history and present. Frauds of accounting entity from point of view of international standards on auditing (ISA) are specified in next part of thesis. Main part is focus on concrete reaction of auditor, not only on accounting frauds, but also on possible legalization of earnings from criminal activity. Conclusion deal with actual progres of ISA and forensic investigation.
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The Project of Income and Expense Amendment at a Contributory Organization
Novotná, Martina ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
This dissertation is aimed at the income and expense amendment at a contributory organization in Hradec Králové region.
In the theoretical part there are basic facts about contributory organizations, the founder, the foundation document, the dividing into main and by work or their budget. Following by the characterization of the incomes and selected expenses which can be often found
in a contributory organization accountancy. The last part brings a closer view
of conducting of accountancy in the selected accounting units including accounting documentary evidence and financial analysis. The last chapter shows theoretical possibilities of income and expense amendment at a contributory organization.
At the beginning of the working part there is shown the certain contributory organization Gymnázium Broumov (grammar school Broumov) following by the detailed analysis of its profits and selected costs. This part also describes the economization of the school individual funds and then the way of conducting of accountancy in this contributory organization. Other chapters of this dissertation pay attention to the financial analysis
of economization and factual project of income and expense amendment at the grammar school.
In the chapter 4.7 you can find the possibilities of the incomes increase. It is conected with the taking advantage of appropriation projects given by the organizer, the Ministry of Education or the EU, the closure of new agreements for lease of school not flat space or establishing of complementary educational activities. The expenses can be amended by lowering the power consumption thanks to the project EPC or using central purchase of power and some services within the framework of the HK region. The saving can be reached by correct utilization of substitute quota with the purchase of products and services or by optimum drawing of wage means.
The conclusion contains the evaluation of the amendment results. Thanks to the amendment the incomes are risen up to 750,000 Czech crowns more than 80% of it are the incomes from appropriation projects. It brings to school better study conditions for students, possibilities of further education for teachers or getting new teaching aids. The incomes from the lease of school not flat space have to be, according to the foundation document, used for repairs and maintenance of the school building at the same calendar year. The establishing of complementary educational activities is more both administratively and organizationaly demanding than possibilities of income amendment so it might be set up in Sept.2017. The Grammar School Broumov can get up to 300,000 Czech crowns a year thanks to the expense amendment. The saving made by lowering total power, service and material expenses can be used without any restrictions for example for purchase of new modern technology, interactive boards or for school environment innovation. The grammar school management can use the saving made by optimum drawing of wage means as a motivation for the teachers via bonuses or personal extra pays.
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Suggestion of a strategy of a small and medium sized company in the area of consumer electronics
Švancara, Miroslav ; Šlechtová, Jitka (advisor) ; Bečvář, Martin (referee)
In the theoretical part, small and medium sized companies are described. In the analytical part, K+B Expert company was introduced by the author, as well as its competition. K+B Expert focuses on consumer electronics. It has 19 stores in the Czech republic -- it was a decision based on the strategic plan to expand its activities in the consumer electronics market in the horizontal network. The author chose Carlsbad region according to the situational analysis. A brand new store was to be created there, so all investment steps needed to be taken to set up a plain store, that needed to be supplied with all the necessary stock into the prepared racks and shelves. A marketing campaign followed together with the opening of the new store. K+B Expert used the marketing concept of its mother company network -- Expert CR. The marketing experts analyzed the effectiveness of several marketing tools. Leaflet was chosen as the most effective, since 55% of the survey respondents stated leaflet was the most effective in discovering that a new electronics store is to be opened. There were also advertisements on radio, on billboards and in newspapers. The cost of this marketing campaign exceeded the plan (the real cost was 836,500 CZK), it attracted more visitors than expected (a total of 8.560 visitors were attracted by the campaign). This has also impacted the sales, as the revenues were 9% higher than expected (totaled 4.36M CZK). Overall, the opening of the new store was a success and K+B Expert, s.r.o. can now look for a new region to expand with their activities.
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Steel Structure of a Winter Stadium
Lobreis, Jan ; Pilgr, Milan (referee) ; Štrba, Michal (advisor)
The work is focused on assessing the structure of urban winter stadium, which will be located in Brno - Komarov. Winter stadium is designed according to standarts of ice hockey with a capacity of approximately 7 000 spectators. Of the 5 850 seating, 1 050 stalls and 100 in the VIP areas. Construction of hockey stadium is made of steel and steel-concrete columns, which together with composit transverse beam, reinforced concrete slab and bracings provide rigidity. Columns are supported by a set of bored piles with capitals. Roofing of the main part of the winter stadium is designed using a flat space frame having a maximum height of 4,5 m. Roof for entrance halls are design by a system of truss girder and purlins, which are hardened bracings to increase spatial rigidity. The structures are made of steel S 355 and concrete C 25/30. For designing steel structures was used software Scia ENGINEER and IDEA RS. Steel columns and composit beams are calculated by hand calculation. The total length of the hockey stadium is 111,5 meters, width outside the entrance hall is 82,02 m and the total width at the entrance hall is 96,85 m. The height of the building at the highest point is 25,6 meters.
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New Building of Halls of Residence, Brno
Kopřivová, Petra ; Nováková, Eva (referee) ; Kolář, Radim (advisor)
Novostavba, veřejná stavba, studentské ubytování, stravování, studovna, parkoviště, keramické zdivo, skelet, plochá střecha, železobeton, předpjaté stropní panely, ETICS The task of the diploma thesis “Novostavba kolejí v Brně” is to elaborate the documentation according to the current version of the regulation No. 499/2006 Sb. The aforesaid compound is situated on an actual estate in a built-in area of the city of Brno, cadastral community of Královo Pole. The building functions as an accommodation for students of the University of Defence. The building is divided in three parts – two of them function as an accommodation, the third one incorporates conveniences of the hall of residence (boarding, administration, storeroom, library). The accommodation part has 5 floors in total, the conveniences are situated on the 2 above-ground floors and the basement. The compound is a wall construction with the ETICS weatherproofing insulation, combined with columns in the central section. The ceiling construction is made of reinforced concrete and prestressed concrete ceilings. The roof is flat and vegetative. The diploma thesis includes architectural study, preparatory works and specializations in the field of founding.
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The role of GH/IGF-1 axis components in the etiopathogenesis of metabolic disturbances in type 2 diabetes mellitus and acromegaly
Toušková, Věra ; Haluzík, Martin (advisor) ; Müllerová, Dana (referee) ; Saudek, František (referee)
(EN) GH/IGF-1 axis components (GH, growth hormone receptor (GH-R), IGF-1, IGF-1 receptor (IGF-1R), IGF-binding proteins (IGFBPs)) participate in the control of glucose metabolism, inflammatory processes as well as cell proliferation and differentiation, including adipocytes and monocytes. The aim of the present study was to evaluate the role of local mRNA expression of GH/IGF-1 axis components in subcutaneous adipose tissue (SCAT) and peripheral monocytes (PM) in the development of insulin resistance and differences of adipose tissue mass in following groups of patients: obese females with and without type 2 diabetes mellitus and subjects with active untreated acromegaly. A total number of 66 subjects were included in the study: obese females without type 2 diabetes mellitus (OB), obese females with type 2 diabetes mellitus (T2DM), acromegalic patients (AC) and healthy lean control subjects (C). T2DM underwent 2 weeks of very-low- calorie diet (VLCD - energy content 2500 kJ/day). According to our results we suggest that decreased mRNA expression of IGF-1, IGF-1R, IGFBP-2 and IGFBP-3 in adipose tissue of T2DM subjects may contribute to changes of fat differentiation capacity and the increased IGF-1R mRNA expression in peripheral monocytes in these patients may play a role in the regulation of...
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Higher education in Austria: the rule of law , case studies and implications for Czech Republic
Kravcivová, Aneta ; Neumann, Pavel (advisor) ; Antal, Jarolím (referee)
In 2015, Wien Wirtschafsuniversität ranked among economic universities regularly disclosed on the Financial Times in position number 42. The University of Economics last three years, around 80th place. Why is this so? In the context of this thesis is to analyze not only the legal prerequisites for successful graduates of the master's program Finance and Accounting, but also deals with the practical use of knowledge on the labor market resp. As well as the current unemployment of graduates in what fields they can work, etc. In this work also deals with the human capital theory, which explores the motives for higher education. They are given different conditions during their studies at WU and Economics, as well as development starting salary after graduation. The last chapter contains examples that would be good to apply in the Czech higher education system. The question remains, why WU placed on better positions than ALL? According to the author's investment in science and research in Austria - currently invest nearly 2% of GDP, as well as 100-year-old development WU, when no interruption to develop economic theory and their application in practice, as well as linking university knowledge with practice.
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Solvency balance sheet of commercial insurance companies
Buben, Ondřej ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The thesis deals with a valuation of solvency balance sheet according to rules set in directive Solvency II, which should have been implemented as of January 1st, and compares the solvency balance sheet with valuation of insurance companies balance sheet according to current Czech legislation and international financial reporting standards IFRS. The thesis defines the concept of insurance contracts both in Czech law and standard IFRS 4 and reporting of liabilities related to those contracts in balance sheet. The result of thesis is illustrated sample of solvency balance sheet including description of how prepare and evaluate it based on default balance sheet prepared according to Czech law.
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80% reduction of greenhouse gas emissions: analysis of czech energy industry development until 2050
Rečka, Lukáš
The goal of European Union’s Energy Roadmap 2050 is to reduce greenhouse gas emissions (GHG) by 80% compared with the baseline of 1990. The presented paper evaluates the implications of several pathways to reach this goal, and compares them to the existing State Energy Policy, which may lead to a reduction of greenhouse gas emissions by 66.5%. Using the TIMES energy partial equilibrium model, we analyse the reference scenario based in the existing State Energy Policy (SEK) and three alternative low-emission scenarios that will reach the 80% GHG emission reduction target by 2050, which follow three different pathways of the nuclear energy developments (N35, N45 and N-opt). In all the scenarios, the resulting technology and fuel mix is a product of total production costs minimisation, with respect to the exogenous technological constraints. The cost minimization does not include any external costs of energy transformation, and, therefore, cannot be taken as social optimum considering all costs and benefits associated with energy transformation.
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Analysis of changes of households expenditures in CR
Muchová, Hana ; Svatošová, Libuše (advisor) ; Jaroslav, Jaroslav (referee)
The subject of this thesis is the analysis of household expenditures changes (families with two parents and one-parent families) in the Czech Republic based on CZ-COICOP.
The theoretical part includes types of Czech households, (in)completeness of families, existing findings on the management of Czech households with children and the way how Czech Statistical Office uses to collect and analyze data, terms like income or expenditure of households and classification of individual consumption by purpose.
The practical part consists of evolution of revenue and expenditure of full and not full families witch children in the years 2004-2015, based on CZ-COICOP. Income and expenditures are evaluated not only in real terms, but even more thanks index which shows proportions of every section of expenditure to total household consumption. Last charter is about index of price ganges in European Union during year 2015.
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