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Detection of Accounting Errors and Frauds in Trading Activity
ŠANDOVÁ, Barbora
Fraud is one of the major ethical issues in the bookeeping. The aim of this diploma thesis is to define the question of errors or frauds in the accounting records focused on the trading activity. Appropriate fraud detection techniques are to be successively selected to illustrate common frauds in contemporary times. The work describes four methods of testing of the correctness of reporting. One of the models is applied to the case study, specifically, it is the Q-DMFCA (Quick Detection model Material Flow Cost accounting) balance model based on environmental accounting. At the conclusion of this thesis are suggested strengths and weaknesses of the model.
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Influence of Thomas and Jan Atonín Bata on the town Otrokovice development
Malotová, Hana ; Šalanda, Bohuslav (advisor) ; Štemberk, Jan (referee)
Theme that I dealt in my dissertation with, concerns of my hometown Otrokovice and also to the region in which the city is located. Describes the development and building of this place,and especially of city districtsBaťov,which took place here in the 20th and 30 the last century. Under the leadership of brothers Tomas and Jan Antonín Bata here arose ideal industrial town, the only of its kind in the country. This is not qustion just about new town plan, but also a new type of labor and social relations. In my work I deal with not only the sociological impact of this process on indigenous peoples but also a new way of educating young people, the concept of discipline and the phenomenon of collective consciousness. I also asked myself about the sustainable development of Down Otrokovice to the environmental and economic, and their possible future. There is also a comparison with the nearby Zlin, where Bata began the process of transforming. Mentioned town is still the center of the region and tradition bearers of this system.
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