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Methodology for Budgeting a Business Unit and its Technology Support
Rufer, Filip ; Novotný, Ota (advisor) ; Buncík, Petr (referee)
In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. Through planning and budgeting they control management and development of a company. Planning and budgeting no longer is a competitive advantage, but has become a necessary condition for an efficiently run company. Increasing complexity of the environment impacts the requirements for planning and budgeting -- the need to be more complex, the need to include more relations and more specifications. Company's reaction to these demands is usually an implementation of special tools that allow the company to accomplish these requirements. Although, implementation of these instruments along with planning and budgeting generally troubles many companies, some are already looking for new ways to further develop planning; better said budgeting. Today companies are believed to receive a competitive advantage from compiling consolidated budgets for a business unit that is to say from the possibility to budget a business unit as a whole. The main purpose of this research paper is to develop a methodology for budgeting a business unit and its technology support. This methodology due to its newness of this issue has not yet been defined. Reaching the set goal depends on completion of predefined sub goals. The main content of sub goals, as defined in literature and based on my own experience with planning and budget analysis, is to describe this issue and thus enable the reader to understand and be able to implement this methodology on the job. The text of this research paper is divided into five chapters. In the first chapter the reader is introduced to the issue of planning, and learns about the goals, results and conceptual solutions of this paper. The second chapter is dedicated to the issue of planning and budgeting -- it explains its importance, analyzes its functions and aspects that are influenced by it. The third chapter ties back to the general definitions of budgeting from the second chapter and provides further details. This chapter identifies and describes techniques of compiling budgets, the techniques' strengths and weaknesses. The chapter describes the most common shortfalls of budgeting and its solutions; also, outlines the best budgeting practices. The fourth chapter stems from chapter two and three -- following the issue in which the reader is introduced to the characteristics of budgeting for a business unit, and moreover defines the methodology presumption and the methodology itself. The end of the chapter evaluates the results of the execution of the presumed methodology and its usability on the job. The fifth chapter summarizes the conclusions and the level of success on execution of this paper. Keywords: Planning, Budgeting, Budgeting Techniques, Consolidation, Business Unit, Corporate Performance Management (CPM), Best Practices.
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Protection of personality in advertising
Ondřejová, Eva ; Švestka, Jiří (advisor) ; Salač, Josef (referee)
English resumé The subject of my thesis is Protection of personality in advertising. The aim was to describe in basic points of view the legal protection of personality rights in a specific area -advertising. The problem lies in the situation if someone uses other's name or photograps, likeness or descriptive attributes of personality without permission and for an exploitative purpose. The thesis is divided into two parts. The first general part starts with the description of the origin of the advertising and its development during the last two centuries. As the main idea of the whole thesis - advertising, it was necessary to present a legal definition of this term. The general part explains the bases of the legal protection of personality rights: 1) the main principles - property law concept or human dignity concept, 2) the statutory provisions in specific codes, 3) who is able to sue, 4) limitations on liability for news and commentary, creative works and administrative purpose, 5) protection of fundamental rights such as the right to one' name, likeness, the right to protect one's honour, good name, privacy etc. 6) the legal means of protection and compensation under the Civil code. Second chapter consider the unfair competition perspective. Unfair competition is regulated under the Commercial Code which...
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Dominance in Interaction
Černá, Kateřina ; Nekvapil, Jiří (advisor) ; Hoffmannová, Jana (referee) ; Zeman, Jiří (referee)
The aim of my dissertation is to contribute to the development of the Czech Republic language policy. The EU policy aims to promote cross-border cohesion, which causes identity and language shift. It is necessary to monitor these processes and revise them. That's why I submit my study dealing with a bilingual education project in Czech-German borderland. In the chapter I. Language and Identity I describe ethnic identity experience, language a/symmetry (in language competencies and use of Czech and German languages) and asymmetry influence on both nations relation. In the chapter II. Dominance and Power I characterize relations between Czech and German children, their submisivity or dominancy. So I observe the dynamics of dialogue; interactional dominance and interactional modality / speech style. I subordinate the methodology to the research aim. In both chapters the social reality observable in common conversation is described. That's why I choose cross-disciplinary approaches; ethnography of communication, ethnomethodology, discourse analysis and dialogue analysis. I use records of authentic conversations between teachers and children I taped during their common walks and on mixed rooms. I analyzed 440 minutes of interethnic communication. Subsequently I examined 1.763 turns in detail (by qualitative and...
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Governing bodies in unlimited companies
Račko, Petr ; Štenglová, Ivanka (referee) ; Plíva, Stanislav (advisor)
Governing bodies of General and Limited Partnerships The subject of my thesis is to analyse process of acting on behalf of a corporation and to depict specific bodies which take part in this essential process, their competency, powers and also their responsibility. The reason for my research is based on fact that not a single corporation stands alone in this world which makes interactions with other corporations, customers and state authorities not only inevitable but more importantly necessary for a corporation to survive in business world. Just to clarify the subject of this thesis does not include process during which bodies of a corporation form will to act based on internal proposals and opinions but it concentrates solely on the acting itself. The thesis is composed of two complex chapters, each of them dealing with different aspects of acting on behalf of a corporation. Chapter One is not only introductory even though it defines basic terminology used in the thesis but it also analyzes common elements of governing bodies. Chapter Two focuses on the governing bodies themselves and it divides the subject matter into five parts each with its own focus. Among these five part the basic description of each of two corporations is provided as well as concept of each governing body, its creation and...
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Civil law aspects of health protection
Vopěnková, Zdenka ; Švestka, Jiří (advisor) ; Salač, Josef (referee)
The subject of this paper is the civil law aspects of health protection. The aim of the thesis is to analyse the relevant law concerning the topic and compare it to regulation suggested in the new civil code. Considering the breadth of the topic, the thesis does not deal with all aspects of this issue but just focuses on some of the most debatable questions. Not only the current law and related literature is considered, but a particular emphasis is also put on related case law. In some parts the paper also takes into consideration the fundamental masterpiece of European tort doctrine - Principles of European Tort Law (PETL). The thesis is composed of five chapters, each of them dealing with different aspects of the topic. Chapter One provides an outline of relevant Czech and international law. Chapter Two analyses the concept of right to health protection as a part of personality protection and deals with its object, content and subjects. Chapter three is devoted to the unlawful infringement of the right to health protection and its consequences. Chapter Four focuses on civil law responsibility for unlawful infringement and on the circumstances which are necessary for the responsibility for injury to health to arise and also on the subjects to this responsibilty. This chapter also includes problems...
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Cooperation of micro sources within small smart grid
Cabala, Ľuboš ; Macháček, Jan (referee) ; Radil, Lukáš (advisor)
This thesis concerns with design of micro sources and their implementation in Micro grid system. In the first part the work is aimed at definition of smart - grid, where describes their advantages, disadvantages and necessary changes, which has to be made in current distribution network for implementation this system. Further on the thesis concerns with detailed description of Micro grid, configuration of this kind of network, the issues in implementation and possibilities to provide ancillary services. The work also describes marginally virtual power plants, presents definition, components and types of virtual power plants. The final chapter describes the creation of micro sources in System modeler and subsequent testing of consumption cover to operate in island mode.
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Turkey and the EU - Major Issues of Turkey's Accession to the European Union
Letáčková, Tereza ; Rovná, Lenka (advisor) ; Studničná, lenka (referee)
Turkey is a country lying on the frontier of Europe and Asia. Its borders reached to Europe for many centuries in the past, however, then as a frontiers of hostile intruder. Nowadays, Turkey intentions are different. Turkey wants to become full-fledged member state of the EU and contribute to the development of the European society. Have we overcome the prejudice of the past? Is our society advanced enough to accept a country with distinct culture and religion? This question is very topical today. It has been discussed in media on daily basis, either on governmental or European level. Discussion shows, however, certain helplessness or apprehension, mainly regarding to the general public. Will politicians succeed in convincing the European public opinion about the rightness of such a step? There are many exceptions coming either from politicians or European citizens. It is necessary to answer following questions; is Turkey ready for entering the EU? Is the European Union ready for Turkey? This thesis focuses on investigating stances, which are both pro and con the Turkish EU membership. It characterizes and analyses the major reservations of general public, opinions of supporters and opponents; and it should help to create own attitude toward this topic. The thesis aims to analyze the sources of...
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Economics of Microbrewery
Šplíchalová, Jitka ; Maier, Tomáš (advisor) ; Lukáš, Lukáš (referee)
The main aim of this diploma thesis is to evaluate economy of chosen Microbrewery XY, Ltd. in observed period 2012 till 2015. Economy of microbrewery is evaluated on the bases of methods of financial analysis and costs calculation per unit of production.
The thesis is divided into theoretical and practical part. Theoretical part deals with history of breweries, categorization of microbrewery and its characteristics. Also in this work is described process of beer production and ingredients necessary for its production. This part includes methods and formulas used for financial analysis and costing.
Practical part deals with characteristics of microbrewery production. Simple Linear Regression model verifies the seasonality in beer consumption. To accomplish the main aim are used methods of financial analysis and costing. Financial analysis consists horizontal and vertitical analysis, differential and ratio indicators, creditworthy and bankruptcy models evaluating whole financial situation of the microbrewery.
In chapter Evaluation of the results and Conclusion are summarized results, an overall evaluation of microbreweries economy and are proposed recommendations for improving its economy.
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Insolvency practitioner in case of resolution of the debtor's insolvency by bankruptcy
Hriníková, Eliška ; Smolík, Petr (advisor) ; Winterová, Alena (referee)
The purpose of insolvency proceedings in case of bankruptcy is to find out registered proof of dept and its subsequent relative satisfaction from the proceeds of the realization of estate. The main activities of the insolvency practitioner in the performance of his function is to review the filed claims of creditors, the findings of the estate and its subsequent inventory, management and sale. Position of the insolvency practitioner in the insolvency proceedings is a complicated issue, which is in our legal environment little discussed by legal theorists and it is necessary in many cases work solely on the insolvency practice. The aim of the thesis is to evaluate the current legislation regarding the insolvency practitioner and his role in insolvency proceedings with respect to the professional literature, the applicable legislation and case law. The thesis also shows the complexity of the position of the insolvency practitioner. At the beginning of the second chapter is given a definition of procedural subjects in insolvency proceedings and theoretical understanding of the function of the insolvency practitioner. The second chapter describes the particular position of the insolvency practitioner, on the basis of its relations with other procedural subjects. The third chapter specifies the basic...
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Occupational relations with a foreign subject
Bruzková, Nela ; Soušková, Milena (advisor) ; Marková, Hana (referee)
The Master s thesis presents and summarizes problematic areas of the Czech legislation related to the occupational relations with a foreign subject. Essential literature used for this purpose were Employment of foreigners and sending employees and self-employed abroad. 2nd update. ed. written by P. Boušková and International employment, posting and hiring workers, 1st edition, written by L. Rytířová and J. Teperové. However it was necessary to draw on bilateral agreements and legislation, both Czech and international. The content has been structured into five main chapters, the first one is devoted to the legal regulation of occupational relations with a foreign subject, the second chapter contains analysis of labor migration and its problems. The third and fourth delineated a structure of employment and social security. Final chapter is devoted to the migration of Czech citizens abroad. The various major chapters have been divided into subchapters which followed the different parts of the main topic in detail.
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