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Web Portal for Consultation Meeting Management
Balcar, Juraj ; Szőke, Igor (referee) ; Beran, Vítězslav (advisor)
Consultation management system is for people, who want to reserve different dates at a doctor, consultant or manager, but also for the people, who want to offer consultation or office hours. The aim was the connection of functionality with simplicity and efficiency at the same time, which responds to user needs. In this work we can find the main things of request specification, system design and actual implementation.
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Management of Excellence in Small Company
Chamrádová, Radka ; Kába, Daniel (referee) ; Koráb, Vojtěch (advisor)
This Master's thesis deals management of excellence problems in the company ORKÁN plus, s.r.o., which offers accounting, tax consultancy and related counselling services. Based on the facts from critical analysis is there a solution suggested – management of excellence system based on the EFQM Excellence Model.
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The Proposal for an Appropriate Method of a Company Car Fleet Funding
Trhlíková, Jana ; Kukulová, Martina (referee) ; Kocmanová, Alena (advisor)
The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method is suggested considering account and tax aspects. This method will decrease the costs of the company car fleet and will increase the efficiency of its controlling.
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The quality of the external audit and the influence of the selection of an auditor on audit quality
Macourková, Eva ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with audit quality and auditor selection. These can indeed have a significant effect on audit quality. The introductory chapters of the thesis describe a quality in general form. It offers a basic characteristic of audit and auditor. It is deal with a legislative framework, necessary standards and another regulation of audit quality. Subsequently, it explains control system of audit quality in the Czech Republic and it describes watchdog bodies in the Czech Republic. After that the publication of Federation of European Accountants (FEE) from 2013 is analysed and criteria are presented. These criteria proceed from survey of FEE and determine the auditor selection. In conclusion it deals with application of discovered information on the individual practical examples of application for execution of audit or other audit services. This achieved information is used to create a sample form. This sample form of application for execution of audit could serve to improve of audit quality in the first stage of auditor selection. The ISO standards, book of Audit and the FEE publication are the main information source for the thesis.
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Analysis of explanatory power of income statement prepared in accordance with Czech accounting standards and IFRS
Čermáková, Bohuslava ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.
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Tax aspects of social entrepreneurship
Jančíková, Eliška ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
The aim of this bachelor thesis is to show different ways of tax optimization using the work opportunity tax credit. The thesis also sums up tax and non-tax aspects of employment of people with disabilities. Tax optimization options are shown in two examples. The first one assumes that disabled and their employer are supported by the Employment Department. In the second example, disabled are employed the usual way. The research subject is a fictional company ABAB Ltd. More profitable option of optimization offers tax saving in the amount of 576 000 CZK. The net profit of the company increases by 358 100 CZK.
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Internetbanking and Smartbanking in the Czech Republic and their safety
Fejt, Marek ; Přibil, Jiří (advisor) ; Váchová, Lucie (referee)
The main aim of this thesis is to explain two forms of electronic banking which are internetbanking and smartbanking. Inform about their security and possible security threats. I focused on internetbanking and smartbanking in the Czech Republic (czech banks). In the theoretical part are explained specifics of internetbanking and smartbanking. Mainly it is about what kind of security threats exist and how accounts of banks can be protected before these threats. In the practical part there is a comparison of internetbanking and smartbanking between the three largest czech banks. The parameters of comparison are security and services offered.
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Analysis of the offer of banking products for students
Voráčová, Marcela ; Blahová, Naděžda (advisor) ; Marková, Jana (referee)
The bachelor thesis deals with banking products for students. The theoretical part describes three basic approaches to systemize banking products. The practical part focuses on the analysis of basic banking products od paticular banks operating in the Czech Republic and Slovakia and their subsequent comparison. Compared products are student account, overdraft, credit card and consumer loans for students. The study also discusses the possibility of introducing tuition fees in the Czech Republic and the approaches to the system of student loans that are used worldwide. It also contains a case study that examines if changes in cost-sharing have an impact on the behaviour of students and higher education institutions.
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Processing and Properties of 1D and 2D Boron Nitride Nanomaterials Reinforced Glass Composites
Saggar, Richa ; Cihlář, Jaroslav (referee) ; Tatarko, Peter (referee) ; Dlouhý, Ivo (advisor)
Glasses and ceramics offer several unique characteristics over polymers or metals. However, they suffer from a shortcoming due to their brittle nature, falling short in terms of fracture toughness and mechanical strength. The aim of this work is to reinforce borosilicate glass matrix with reinforcements to increase the fracture toughness and strength of the glass. Boron nitride nanomaterials, i.e. nanotubes and nanosheets have been used as possible reinforcements for the borosilicate glass matrix. The tasks of the thesis are many fold which include: 1. Reinforcement of commercially derived and morphologically different (bamboo like and cylinder like) boron nitride nanotubes in borosilicate glass with the concentration of 0 wt%, 2.5 wt% and 5 wt% by ball milling process. Same process was repeated with reinforcing cleaned boron nitride nanotubes (after acid purification) into the borosilicate glass with similar concentrations. 2. Production of boron nitride nanosheets using liquid exfoliation technique to produce high quality and high aspect ratio nanosheets. These boron nitride nanosheets were reinforced in the borosilicate glass matrix with concentrations of 0 wt%, 2.5 wt% and 5 wt% by ball milling process. The samples were consolidated using spark plasma sintering. These composites were studied in details in terms of material analysis like thermo-gravimetric analysis, detailed scanning electron microscopy and transmission electron microscopy for the quality of reinforcements etc.; microstructure analysis which include the detailed study of the composite powder samples, the densities of bulk composite samples etc; mechanical properties which include fracture toughness, flexural strength, micro-hardness, Young’s modulus etc. and; tribological properties like scratch resistance and wear resistance. Cleaning process of boron nitride nanotubes lead to reduction in the Fe content (present in boron nitride nanotubes during their production as a catalyst) by ~54%. This leads to an improvement of ~30% of fracture toughness measured by chevron notch technique for 5 wt% boron nitride nanotubes reinforced borosilicate glass. It also contributed to the improvement of scratch resistance by ~26% for the 5 wt% boron nitride nanotubes reinforced borosilicate glass matrix. On the other hand, boron nitride nanosheets were successfully produced using liquid exfoliation technique with average length was ~0.5 µm and thickness of the nanosheets was between 4-30 layers. It accounted to an improvement of ~45% for both fracture toughness and flexural strength by reinforcing 5 wt% of boron nitride nanosheets. The wear rates reduced by ~3 times while the coefficient of friction was reduced by ~23% for 5 wt% boron nitride nanosheets reinforcements. Resulting improvements in fracture toughness and flexural strength in the composite materials were observed due to high interfacial bonding between the boron nitride nanomaterials and borosilicate glass matrix resulting in efficient load transfer. Several toughening and strengthening mechanisms like crack bridging, crack deflection and significant pull-out were observed in the matrix. It was also observed that the 2D reinforcement served as more promising candidate for reinforcements compared to 1D reinforcements. It was due to several geometrical advantages like high surface area, rougher surface morphology, and better hindrance in two dimensions rather than just one dimension in nanotubes.
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Analysis of product offerings account for kids on the Czech market and customer preferences
Svobodná, Nela ; Ezrová, Hana (advisor) ; Štěchová, Lenka (referee)
This diploma work describes a specific banking product children account on the Czech market. Compares existing product line with the requirements of potential customers. Its aim is to monitor the product in the portfolios of Czech banks, analysis of the marketing mix for market leaders, evaluation of preferred features of the product from the perspective of potential customers and their motivations. Produces results useful for product managers of the products in banks, workers of marketing departments of banks, personal bankers, employees of advertising agencies and also for those who seek this kind of product. Based on the findings, recommendations regarding this product are formulated, as well as recommendations for other marketing mix areas.
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