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Corporate Social Responsibility and its Impact on Consumers' Behaviour
Grigoryan, Lusine ; Král, Petr (advisor) ; Olšanová, Květa (referee)
The awareness and concern regarding social and environmental issues is growing among representatives of the business sector and they cannot eliminate the impact that they have. Corporate Social Responsibility is a complex strategy to govern the whole process of doing business. The objective of the Diploma Thesis is to prepare comprehensive analysis of current CSR practices in the Czech Republic and find out what type of impact the socially responsible practices of a company can have on a customers behaviour. The used literature represents pervious findings in the field, mainly researches done among Czech customers. In the practical part personal interviews with the company representative will be held in order to examine practical implications of CSR practices for the biggest brewery; Anheusher-Busch InBev.
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The design and implementation of the internal regulations system in relation to the process models
Kazheunikava, Valeryia ; Chlapek, Dušan (advisor) ; Bruckner, Tomáš (referee)
The primary objective of this bachelor thesis is the design and implementation of the internal regulations system in relation to process models. In the theoretical part of the thesis, the basic terms and principles of the process management are explained, including the description of tools that support the process management. The thesis also explains the issue of the system of internal regulations and the immediate relationship between a process model and internal regulations. The theoretical part is concluded by an international standards overview. The international standards overview defines the requirements of the system of internal regulations. The next chapter contains a description and comparison of the process management implementation in selected companies. These findings were gained based on conversations with representatives of companies that engaged in energy distribution and trading. The practical part is aimed at specific design and the method application for a process models creation and their connection with internal regulations in the environment of a logistic company. The last part of the bachelor thesis is focused on the results assessment of the proposed method and also includes a conclusion statement.
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Legal aspects of accounting harmonization
MRÁZKOVÁ, Pavla
The topic of the thesis is issue of comparison of the Czech and Slovak legislation and comparison of IFRS and IAS. The thesis uses namely method of comparison of legislative and professional literature. The Czech Republic included the most important elements of harmonization to their legislation. The Czech Republic would be, for the better transparency, stoped from the continuity of the tax system.
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IFRS 4 - Insurance Contracts
Paušová, Iva ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
This thesis is dedicated to the newly proposed International Financial Reporting Standard IFRS 4 - Insurance contracts, lists and describes the most important points of the standard in the first and the second phase of the project. The first phase of the project establishes the definition of insurance contracts and other essential concepts. The first phase of the insurance contract provides only a temporary solution for measuring and reporting of insurance contracts until approved and adopted the final draft standard from the second phase. The second phase of the project proposes a new valuation model for insurance contracts based on four pillars, introduces new requirements for disclosure in the financial statements and presentation of financial statements.
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The use of bank guarantees in international business, focusing on a comparison of various territories.
Žák, Pavel ; Taušer, Josef (advisor) ; Černá, Iveta (referee)
This thesis deals with bank guarantees, an instrument widely used especially in the field of international trade. The aim of this thesis is to characterize bank guarantees and their application in commercial relations. In relation with the growing use of bank guarantees in international business, the customary treatment of this challenging banking instrument will be analyzed and compared in different regions of the world -- i.e. Turkey, Syria, Iran, countries in the Organization for the Cooperation Council of Arab Gulf Countries and the Organization for the Harmonization of Business Law in Africa, - with the international standards of the International Chamber of Commerce. This thesis may be helpful for understanding demand guarantees and, due to the lack of comprehensive information, it could assist companies that trade in the above areas and are required to issue a guarantee to their customers.
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Application of the IFRS for Small and Medium-Sized Entities in Czech environment
Laboutka, Marek ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.
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International Standards and Electronic Health Record Development
Hanzlíček, Petr
In the paper we discuss the development of electronic health record based on three-layer architecture using universal structure of collectable data, equipped by supporting systems for data verification and medical guidelines connection. Data items and their correlations are defined by knowledge base, represented by graph structure, allowing the user to modify the set of collected data without having to change the database structure. Development is based on existing international standards.
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