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Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
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Document Management in the Company Softir a.s.
Lenková, Lucie ; Kunstová, Renáta (advisor) ; Krahulec, Jan (referee)
This bachelor's thesis deals with the document management topic in a small company -- Softir a.s. The company is going to expand and actual document management system will not satisfy company's needs. The work is divided into two parts -- theoretical and practical one. Theoretical part contains clarification of the basic terms linked to the difficulties of the document management, for example ECM, DMS, ERP. Then is introduced the company Softir a.s., its organization structure and finally its software and hardware equipment. Key processes and related documents are analyzed firstly in the practical part. Secondly is described how present software supports document management. Current administration is summarized and also is proposed possible solution of new document management system in case the company will grow up.
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The settlements and agriculture of the margins in the later middle age and early new age
Klír, Tomáš ; Klápště, Jan (advisor) ; Petráň, Josef (referee) ; Smetánka, Zdeněk (referee)
This doctoral thesis presents the study of the rural milieu in the Later Middle Ages and the Early New Ages, especially with regard to its economic and settlement aspects. As a useful source of specific information we chose enclaves of margins since they are connected with contrasting settlement situation. This contrast served us well as a starting point for a discussion of more general features. The dissertation is divided into four parts. The first part deals with general problems of intensive agricultural exploitation of margins. In the second part, we bring forward a concrete example and discuss agricultural systems, which were employed on the enclave from the Early New Ages, namely, on the aeolian sands near Sadská (Central Bohemia). The third part is devoted to the beginnings of the medieval settlements in this particular region. This part of our research we based on written sources. The subject of the fourth part is the analysis of all relief remains represented by the deserted medieval village Kří (near Sadská) situated on the aeolian sands. It was this deserted village, together with the interest in relief remains of medieval settlements hitherto preserved in the landscape, that gave incentive to write this dissertation. The broader temporal range of the topic was determined by two facts. Firstly,...
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Intelligent Sensory Net designed on the standard IEEE 802.15.4
Janšta, Tomáš ; Holý, Miroslav (referee) ; Matoušek, Radomil (advisor)
This thesis focuses on design of wireless network nodes using modular construction parts with respect to IEEEŽ 802.15.4 standard. Presented platform joins the benefits of the XBeeŽ wireless module and the AVR ATmega128 microcontroller development system. Sensor network prototype is designed to meet the desired first attempt functionality of embedded platform for collection and delivery of small volumes of control and sensor data between the network and the gateway. The control software was developed for TinyOS operating system. Designed platform is used as the framework for future development and possible functionality extensions in related applications.
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Chinese education on the treshold of III. millennium
Ouroda, Karel ; Kolář, Zdeněk (advisor) ; Váňová, Miloslava (referee) ; Rýdl K., (referee)
This thesis study, on basis case study Chinese education, answer the question two fundamental questions, namely whether Czech and Chinese school system can probably be reciprocally communicate across insuperable dissimilarities and whether Czech and Chinese pedagogy cannot one another cooperate for invincible mutual dissimilarities. Like solution these questions it's possible submit, that reciprocal cooperation among school systems and partner exploitation piece of knowledge and experience in these direction it's possible and as well is the in mutual enrich oneself pedagogy of both country. As we are in Czech pedagogy till now miss systematic work about Chinese education, yet it can be at least document, that intrest with started display recent years in some faculty in Brno university, on where proceed preparation teacher middle vocational school and training centre. It's then together also about faculty non - teacher's. Is it in her essence intrest about comparative research middle vocational schools, where already was processing first scientific study those problems. On the other side of is necessarily acknowledge, that is going however only about final work supplemental pedagogical studies or bachelor work, sporadic also about diploma work The basically type school system in China is the classical model,...
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Approach to the nuclaer safety of the 3rd generation nuclear reactors
Pavlíček, Michal ; Kolář, Jaroslav (referee) ; Kolář, Jaroslav (referee) ; Matal, Oldřich (advisor)
The main target of the master´s thesis is reviewing the generation III nuclear reactors in term of the nuclear safety. At first we have to learn some theory of the nuclear safety in order to understand safety systems of the generation III nuclear reactors. Therefore the thesis is divided into two parts. Legislative and technical approaches to nuclear safety are mentioned in the first part. Regulatory bodies, whose task is to supervise nuclear safety in the nuclear power plants, belongs to the legislative approaches. There are defined terms such as defence in depth, redundancy, diversity, etc. There are mentioned methods to assessing nuclear safety – deterministic and probabilistic methods, especially probabilistic methods, for which a simple example is provided. There are also mentioned active and passive safety systems and their significance for nuclear safety and inherent safety too. There is an example of the function of the active and passive safety systems of the EDU nuclear power plant in conclusion of this issue. The second part deals with description of the selected nuclear reactors in context of the construction of the new units of nuclear power plant in Temelín. The nuclear reactors from companies, which applied for the public tender opened by ČEZ, a. s., for the construction of the ETE 3+4. Thus, the nuclear reactor MIR-1200 by ATOMSTROYEXPORT (Russian Federation), the nuclear reactor AP1000 by WESTINGHOUSE (USA) and the nuclear reactor EPR by AREVA (France) are taken into account . Comparison of the generation II and these generation III+ nuclear reactors necessarily belongs to this master´s thesis. These the generation III+ nuclear reactors are compared with the nuclear reactor VVER 440 (EDU) and in particular with the nuclear reactor VVER 1000, which is operated in the nuclear power plant Temelín. The final chapter contains generally appraisal of the whole problem.
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Image processing within determination of topographic surface parameters
Boháč, Martin ; Ohlídal, Miloslav (referee) ; Šťastný, Jiří (advisor)
This work deal with determination topohraphic parameters of a randomly rough surface by the help of method of shearing interferometry. It is a optical method for determination surface roughness. The basic idea is based of on deformation interference strips which are made by interference of the same mutually translated monochrome luminous wavefronts. The wavefront is created after transit or reflection monochrome lights from the surface of a studied sample. The wavefronts creates picture with deformed interference strips , which carries information about character of the surface. This information can be profited by algorithms of image processing from the picture . The thesis was developed in research project MSM 0021630529 Intelligent Systems in Automation.
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Calculating Historical Volatility of FX-Options
Hudec, Patrik ; Strakoš, Jan (advisor) ; Hurt, Jan (referee)
The goal of this master thesis is to set up a model for the count of historical FX options volatility based on numeric simulation of the financial process called dynamic delta hedging in view of delta-neutral portfolio. For empirical calculations there are used high frequency data of the monetary pair EUR/CZK in years 2001-2006 and the Garman-Kohlhagen modification of the Black-Scholes formula for the assessment of monetary option contracts. The whole model is processed by assignment in the Mathematica system. Analytical part deals with the optimization and behaviour of the programmed iteration process on real data, it treats closely its input parameters and points possible difficulties. In the conclusion engaged in the analysis of results there are so acquired volatilities compared with the real, market quoted values.
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