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Equity of selected accounting entities
Bačkovská, Dana ; Baranová, Petra (advisor) ; Svoboda, Michal (referee)
This bachelor thesis is focused on equity of selected accounting entities. Its main goal is to provide a reader a comprehensive view of the equity of selected entities and provide practical examples for booking. The theoretical part makes the familiar with the individual items of equity and at the same time shows the basic accounting entries. The reader learns at one point what the individual components of the equity of the selected entities are and for which selected entities the equity categories are obligatory. At the theoretical level, using the T-format ("téčka"), author provides basic accounting entries relating to equity operations. In the practical part, the author works with examples that follow the theoretical part. These examples have the task, in practical examples, to show readers how to properly book for equity transactions of selected entities.
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Outsourcing of accounting
Tran Anh, Tu ; Baranová, Petra (advisor) ; Svoboda, Michal (referee)
This bachelor thesis deals with outsourcing of accounting. This thesis emphasizes on understanding of outsourcing in general as a concept as well as a procedure, in which the relationship between the client and the accounting services provider is created. The present experience leads us to a situation, where there are a lot of accounting services providers on the market. An enviroment with high competition is estabilished and the accounting firms have to react with better services and perks, so they can obtain and sustain the competitive advantage against others. A lot of big corporations resort to dealing with the accounting internally. On the other hand the enterprenurial environment from the look of the outsourcing provider is enriched by the establishment of many new smaller firms and start-ups, which are more likely to use the benefits of outsourcing of accounting. The providers can obtain a competitive advantage by improving the services through internal processes, employee management or by providing the extra services like bank payments, issuing invoices, etc. The goal of this thesis is to provide the reader with some introduction to outsourcing of accounting from the stance of the accounting services provider, from corporation establishment to accounting of the single clients.
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Payroll Outsourcing
Kramná, Martina ; Baranová, Petra (advisor) ; Poutník, Lukáš (referee)
The Bachelor Thesis presents a unified view of outsourcing, focusing on the outsourcing of the payroll department. The work begins by defining the terminology linked to outsourcing and continues by comparing its advantages, disadvantages and associated risks. The thesis then presents justifications for the decision to outsource. It describes the field of payroll accounting, defines its processes and explains the role of a payroll accountant in a company. The practical section of the thesis analyses an outsourcing relationship, focusing on procedures and processes. It elucidates the difference between partial, total outsourcing and internal payroll, as well as other uses of outsourcing a company may use.
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Accounting Outsourcing
Kubiš, Tomáš ; Pelák, Jiří (advisor) ; Baranová, Petra (referee)
The aim of this diploma thesis is to describe the process of outsourcing of accounting from the initial steps, when the companies decide whether to use the outsourcing of accounting, through collaboration with the outsourcing provider to the eventual termination of cooperation. In the practical part you can find the description of the selected companies using information technology to provide outsourcing of accounting, that enables the most efficient course of action.
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Concept of accounting high-school course book for the specialization "Public Administration"
Baranová, Petra ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
This thesis deals with a proposal of high-school course book for the specialization "Public Administration". The aim of the thesis is to offer the textbook of accounting for public sector which covers the needs of both teachers and students. For this purpose, the survey was performed firstly. The respective survey showed that no suitable textbook had been available on the market. The teachers usually use the course book of P. Štohl. Both students and teachers agree on the requirements for this type of textbook. One of them is a lot of practical examples for practicing, then clear arrangement, simplicity and colourfulness. Further to the requirements stated above, I tried to compile such a textbook. The text is divided into chapters according to the accounting classes order. In each chapter, brief summary of the related theory and solved examples are included. Then, additional examples for practicing are available after the end of chapter; their results can be found at the end of the textbook.
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Municipality economic reviews of municipalities
Baranová, Petra ; Nováková, Štěpánka (advisor)
The subject of the bachelor thesis "Municipality economic reviews of municipalities" is to bring a near municipality economic review of municipalities in the Czech Republic. Each municipality is required to let its financial management to the reviewed by the law. The bachelor thesis has four parts. The first part inquires into the position and role of regions in the municipality economic review. The second part outlines differences between economic review in the region and audit. The third part is focused on the subject of economic review, as is defined in the law n. 420/2004 Sb. In the last part there is defined the situation in Zlínský kraj.
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Corporate Social Responsibility and its influence on corporate image
Baranová, Petra ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
The master thesis deals with the topic of Corporate Social Responsibility and its impact on corporate image. The theoretical part of the thesis defines the concept of CSR and the environment of a company that CSR activities relate to. Subsequently, the thesis is concerned with corporate image and on the example of several studies in this area is examining the relationship between corporate social responsibility, company's image and purchasing behavior of consumers. The next chapter is focused on communication of socially responsible activities, as accuracy and efficiency of corporate communication may influence perception of corporate image and consequently customer's purchase intention. The next section analyzes the diverse portfolio of socially responsible activities of the Bosch Group that the author got to know thanks to an opportunity of a one year internship at this company. The Bosch CSR program represents an example of consistently planned CSR activities that are a part of a long-term corporate strategy. The last chapter of the thesis includes an own survey, in which the author focuses on the consumers' knowledge about the concept of socially responsible behavior, about trends in development and in particular about its effect on firms' image and purchasing behavior of customers. Results of the survey are compared with related surveys and studies.
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eGovernment a jeho důsledky pro obyvatele i podniky
Baranová, Petra ; Sedláček, Jiří (advisor) ; Slaba, Jiří (referee)
Práce se zabývá elektronickým governmentem a jeho rolí v nově pojaté veřejné správě. Dále hodnotí využívání informačních a komunikačních technologií a rozsah základních on-line služeb eGovernmentu, které jsou dostupné pro podniky a občany. Práce také analyzuje český elektronický government a srovnává ho s novými členskými i kandidátskými zeměmi Evropské unie.
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