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Construction contracts -- the ways of their accounting treatment
Mařasová, Lucie ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This thesis is concerned with accounting for construction contracts in the accounting records of a contractor. The first chapter is focused on accounting for construction contracts according to IAS 11 -- Construction contracts and contains also a brief description of interpretations IFRIC 12 and IFRIC 15, which are connected with IAS 11. Next chapter describes accounting for construction contracts according to the US GAAP. One chapter is also dedicated to the requirements of Czech accounting legislature that Czech contractors have to take into account when accounting for construction contracts. Last chapter is conceived as a case study which was prepared in order to determine how construction companies -- concretely three European and three American construction companies -- deal with construction contracts in practice.
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Financial Planning in the Channel Crossings Company
Bican, Vítězslav ; Mikovcová, Hana (advisor) ; Klečka, Jiří (referee)
This thesis deals with financial planning. On one hand with its theoretical handling, on the other hand with its particular application on a specific business, the Channel Crossings company. The main objective of the paper is to assess the process of the financial planning in this particular company and at the same time to identify, how this company uses the approaches known from the theory of financial management in practise. The information included in this thesis should be exploitable for the assessment of theoretical approaches to the financial planning, as well as for the management of the company in question how to re-evaluate and optimize the current financial planning process.
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Conversion of formatting objects to ODF
Bodnár, Petr ; Kosek, Jiří (advisor) ; Pajas, Petr (referee)
This thesis deals with conversion of text documents from the format of so called formatting objects (XSL FO) to OpenDocument format (ODF). This conversion can be useful e. g. for distribution, printing or additional modification of a document in a text editor which supports ODF (e. g. OpenOffice). The thesis starts with description of both formats and it mentions basic elements that the formats offer for defining a text document. A comparison of both formats and description of possibilities of converting documents from XSL FO to ODF follows right after. The proved-by-practise and widely available XSLT transformation is chosen for the conversion implementation. It is illustrated on a sample application which enables to launch the conversion from an internet browser, from OpenOffice or from a command line.
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Minimum Weight Triangulation (MWT)
Charvát, Pavel ; Kolingerová, Ivana (advisor) ; Ferko, Andrej (referee)
For a long time, it has been neither known whether MWT is solvable in a polynomial time nor whether it belongs to NP. As we now, its status still remain unknown. We present severalknown approaches to MWT such as modifications of the problem with known time complexity or various heuristics and approximations which allow us to find an exact or at least an approximate solution in a reasonable time. We compare the approximations in some particular situations. The main part of the work is devoted to a description and implementation of an efficient heuristic with (almost?) linear expected complexity for points uniformly distributed in some convex shape. The algorithm is a modification of Drysdale's algorithm for finding GT candidates and Beurouti's computation of the modified LMT-skeleton, where we add some proofs of the correctness. We are able to complete MWT from the graph of candidate edges in O(n · d3 + n · d2+k), where d is the the maximum degree and k is the maximum number of inner components of some skeleton face. Further, we suggest a new approximation of MWT with polynomial complexity in the worst case and (almost?) linear expected complexity, which only rarely differs from the optimal triangulation and has O(1) approximation factor in the worst case. This approximation combines the LMT-skeleton...
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Taxation of financial institutions and analysis of potential bank taxes
Kulmová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This diploma thesis deals with taxation of financial institutions with focus on banking sector in the Czech Republic. The aim is to analyze effective tax rate of the Czech banks, define issues that might have influenced the evolution of the effective tax rate and make comparison with effective tax rate of other Czech corporations and European banks. The first chapter characterizes financial institutions, development of taxation of the financial sector and briefly describes the global financial crises. In the next chapter specifics of the value added tax and corporate income tax are described from the point of view of the financial institutions according to the Czech law followed by description of the financial transactions tax and financial activities tax. In the third chapter is analyzed effective tax rate of the Czech banks for period from 2007 to 2014 based on data gained from annual reports of the analyzed banks. Data for comparison of the effective rates of Czech and European banks were gained from the database S&P Capital IQ. In the conclusion of the thesis are analyzed reasons that might have caused changes in the effective tax rate in the banking sector.
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Kubíček, Martin ; Očenášek, Vladimír (advisor)
NAME
The Role and History of Information Technology in Today's Companies
GOAL
The main goal is to map the development of information technologies and their implementation in corporate environments.
From the very beginning of the introduction of computers to today's situation companies.
Showing today's role of IT to a particular enterprise (allocation of jobs in IT department, individual tasks, catalog services, ...)
STRUCTURE
-precursor of information technology
-history development of information technology
-modern information technologies and their future prospects
-companny IT processes
-description one particular IT department
BOOKS
Jan Dohnal; Jan Pour - IT v řízení podniku - Professional Publishing - 2016 - 978-80-7431-160-4
Jitka Kominácká - Moderní ICT pro podporu rozhodování - C. H. Beck - 2014 - 978-80-7400-531-2
Libor Gála; Zuzana Šedivá; Jan Pour - Podniková informatika -- Počítačové aplikace v podnikové a mezipodnikové praxi - 3., aktualizované vydání - Grada - 2015 - 978-80-247-5457-4
Erik Brynjolfsson; Andrew McAfee - Druhý věk strojů Práce, pokrok a prosperita v éře špičkových technologií - Jan Melvil publishing - 2015 - 978-80-87270-71-4
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Optimalizace parametrů úlohy s rázovým zatížením v programu LS-DYNA
ŠTANGL, Jiří
Master's thesis focuses on numerical modeling of automotive tasks. The text is divided into two main parts. A fuel supply module is the main topic of all numeric analyses of this thesis and it is introduced in the first part. Basics of theoretical continuum mechanics and finite elements method are also explained in the first part. The second part is split into two main topics of the fuel supply module - material damping and contact numerical modeling. Practical reasons for parameter optimization are explained along with particular optimization results and underlying theoretical background.
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Finding Optimal Decision Trees
Máša, Petr ; Ivánek, Jiří (advisor) ; Berka, Petr (referee) ; Jiroušek, Radim (referee)
Rozhodovácí stromy jsou rozšířenou technikou pro popis dat. Používají se často teké pro predikace. Zajímavým problémemje, že konkrétní distribuce může být popsána jedním či více rozhodovacími stromy.Obvykle nás zajímá co nejjednodušší rozhodovací strom(který budeme nazývat též optimální rozhodovací strom).Tato práce navrhuje rozšíření prořezávácí fáze algoritmů pro rozhodovací stromytak, aby umožňovala více prořezávání. V práci byly zkoumány teoretické i praktické vlastnosti tohoto rozšířeného algoritmu. Jako hlavní teoretický výsledek bylo dokázano, že pro jistou třídu distribucí nalezne algoritmus optimální rozhodovací strom(tj.nejmenší rozhodovací strom, který reprezentuje danou distribuci). V praktických testech bylo zkoumáno, jak je schopen algoritmus rekonstruovat známý strom z dat. Zajímalo nás, zdali dosáhne naše rozšíření zlepšení v počtu správně rekonstruovaných stromů zejména v případě, že data jsou dodatečně velká ( z hlediska počtu záznamů). Tato doměnka byla potvrzena praktickými testy. Obdobný výsledek byl před několika lety prokázán pro Bayesovské sítě. Algoritmus navržený v této disertační práci je polynomiální v počtu listů stromu, který je výstupem hladového algoritmu pro růst stromů, což je vylepšení oproti jednoduchému algoritmu prohledávání všech možných stromů, který je exponenciální.
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