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Cost analysis based on cost drivers, cost classification and cost allocation
Lukas, Martin ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
Diploma thesis aims at cost drivers, cost classification and cost allocation. These issues are described with respect to traditional and modern approach and their comparison. In the thesis selected methods of cost estimation and modern methods of cost management are introduced as well. Following the theoretical part, application part focuses on cost analysis in particular company in order to find out cost drivers, to follow-up of cost management system and to give some suggestions, how to improve this area. The application part is not published because of content of restricted data.
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Economic impacts of the implementation of the Kyoto protocol
Pončíková, Martina ; Svobodová, Ivana (advisor) ; Jílková, Jiřina (referee)
This bachelor's thesis focuses on the evaluation of the emission trading system with greenhouse gases. The protection of the atmosphere is currently one of the world problems and in terms of that many legal regulations and international conventions were made to support this goal. The trading system is one of the accomplishments made in order to full fill these efforts. This thesis is aimed to comment and evaluate the entire utility of the system, its efectivity. The whole problem has been analysed from the view of the ČEZ, a. s. company.
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Access to information collections for disabled users in academic libraries
Vejvodová, Martina ; Vášová, Lidmila (advisor) ; Landová, Hana (referee)
Tématem práce je analýza současné úrovně služeb vysokoškolských knihoven uživatelům se zdravotním postižením. Práce se zabývá problematikou přístupnosti informačních zdrojů pro handicapované, zejména fyzickou přístupností fondů knihoven pro tělesně postižené uživatele. Předmětem zájmu je rovněž problematika percepce informací u zrakově a sluchově postižených. Součástí práce je také popis služeb a nástrojů k odstranění bariér při využívání IT zrakově handicapovanými uživateli. Důraz je kladen na zajištění svobodného přístupu k informacím v klasické i elektronické formě. Zmiňována je také důležitost informační gramotnosti pro celoživotní vzdělávání, které je nezbytností pro úspěšné uplatnění se v současné společnosti. Cílem práce je podat přehled o problematice přístupu k informacím ze strany handicapovaných uživatelů a zhodnocení současného stavu služeb vysokoškolských knihoven na základě provedeného průzkumu.
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Issues of the Internet Banking in the Czech Republic
Haleš, Václav ; Navrátilová, Miroslava (advisor) ; Kraft, Jiří (referee)
v Problematika internetového bankovnictví v Ceské republice Questions of internet banking in tbe Czech Republic Cíl práce: Cílem práce je zmapovat problematiku internetového bankovnictví v České republice z hlediska historického vývoje, právní úpravy, otázky bezpečnosti a preferencí uživatelů. Metody práce: Studium pramenů, relevantních pro danou problematiku. Vlastní dotazníkové šetření, provedené na dostupném vzorku respondentů. Výsledek práce: Zhodnocení nabídky internetového bankovnictví na českém trhu. Analýza názorů a postojů respondentů k internetovému bankovnictví, na základě vlastního dotazníkového šetření. Klíčová slova: internetové bankovnictví, přímé bankovnictví, aktivní operace, pasivní operace, internet 2
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Stock Portfolio Optimalization on Czech Capital Market
Šebestíková, Sabina ; Štěpánková, Jana (referee) ; Sojka, Zdeněk (advisor)
The master's thesis is focused on Stock portfolio optimalization on Czech capital market. The analysis of each stock, estimation and portfolio optimalization proposal are included. In the practical part the Fundamental analysis is applied. The portfolio optimalization is estemated by portfolio theory which is consist in the relationship between stock price and market trends represents by PX Index and expressing correlation of them by beta coefficient.
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Power Inverter Online Diagnostics
Knobloch, Jan ; Chlebiš,, Petr (referee) ; Drábek,, Pavel (referee) ; Klíma, Bohumil (advisor)
This doctoral thesis focuses on the problems of IGBT failure prediction in pulse converters using measurable changes of selected parameters (so--called trending variables) being influenced of transistor degradation during aging. Firstly the state--of--the--art in this field is presented in the dizertation. The description of designed and constructed automated measurement stand follows, enabling monitoring and recording of switching processes during accelerated aging. Further the problems of high--bandwidth measurement of electrical quantities during IGBT switching are described. Especially the problems of current sensing are analyzed and the most suitable sensor is selected. The data recorded using the developed apparatus served to identify potential trending variables allowing the failure prediction. Here the dependence of trending variables on aging and on parasitic influences (current, temperature, voltage) had to be distinguished. Finally the evaluation of trending variables is performed. Their insignificant sensitivity on accelerated aging is shown which complicates their practical implementation for the purpose of failure prediction.
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System of employee appraisal in selected organisation
Bažantová, Anna ; Pánek, Pavel (advisor) ; Lukáš, Lukáš (referee)
This thesis deals with the evaluation system of employees in a selected certain organisation XY.
The main objective is to evaluate the current setting of system evaluation and, if identified deficiencies recommend appropriate solutions and remedies.
The work consists of two parts, theoretical and practical. The theoretical part is elaborated on the basis of these secondary sources. In this part there is a particular issue of performance management and personnel evaluation system. The practical part is focused on the evaluation system in particular/selected/certain organisation XY. At the beginning of the practical part the company is introduced and then the current evaluation system is described. The information that is in the work, are obtained from the studied internal company documents. Quantitative and qualitative research was used to obtain the data through a questionnaire survey. In conclusion stated evaluation issues of employee evaluation and recommended solutions that can improve the current method of assessment of employees.
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Competition in the Aviation Market
Veselská, Adéla ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The thesis titled Competition in the Aviation Market contains issues of competition in the market for passenger air transport services in the Czech Republic. It focuses on the major airlines operating in the market of scheduled air transport, particularly on Czech Airlines and Travel Service. These airlines are engaged in their introduction, description of their services,
the development of selected indicators and SWOT analysis. For Czech Airlines characterizes cooperation with Asian airline, Korean Air. The thesis also describes the competition from other perspectives as well as major trends in air transport.
The theoretical part of thesis includes explanations of basic terms of the solved problem, namely the introduction of air transportation, airlines and theories in the field of competition.
Own works will contain a description of specific airlines, analyzing their offers, the development of the main indicators, SWOT analysis and trends in air transportation. The final section is devoted to the evaluation of the results.
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Perspectives of Transatlantic Trade and Investment Partnership: benefits and potential risks
Bednář, Milan ; Ševčíková, Michaela (advisor) ; Zamrazilová, Eva (referee)
It is possible that the economic condition of Europe after the global financial crisis of 2008-2009 prompted idea of trade liberalization. This diploma thesis deals with the Transatlantic Trade and Investment Partnership (TTIP), a proposed free trade agreement between the European Union and the United States of America. Main goal of the thesis is to provide economic evaluation of the deal, and to assess the claim that TTIP would be beneficial for the European Union member states. Main used method is a theoretical analysis supplemented by regression analysis. The theoretical part is focused on basic economic principles of international trade and related concepts. Main tools used to assess this agreement are described in more detail as well. The analytical part deals with economic linkages between the two regions, with emphasis on the development and current status of non-tariff barriers to trade. The thesis also contains a summary of potential benefits and risks. Finally, a potential impact of TTIP on the Czech Republic and the issue of Brexit is presented. The European Union and the United States of America are linked by strong economic ties. However, trade barriers between those two entities still exist and hamper international trade. The analysis indicates that if the contract was to be impactful and significant, it must focus on a substantial reduction of bilateral non-tariff barriers to trade. This implies that TTIP could interfere with sectoral regulations. In addition, it is not certain that achieved revenues would be automatically higher than costs given the number of perceived risks. Panel data gravity models are used to quantify the potential impact of trade liberalization on export of goods of the EU28 countries to the USA. Significant elimination of trade barriers could increase EU exports to the USA by more than 20%.
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