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Analysis identification methods of accounting fraud
JAROLÍMKOVÁ, Kamila
The diploma thesis deals with the issue of creative accounting and subsequent manipulation of financial statements. This is the current topic in our country and in the world. After several world scandals in the area of deliberate misrepresentation of accounting, an increasing emphasis is placed on the reporting ability of financial statements and, in particular, their true and fair value. Financial statements are often the basis for making economic decisions by external users of financial statements. Therefore, it is necessary to emphasize other possible methods leading to the detection of the misstatements in them. The diploma thesis is divided into literary and practical part. In the literary part the reader is acquainted with basic concepts, definition of creative accounting and accounting fraud. There is also a set of selected identification methods used both to prevent the creation and to detect accounting frauds. The practical part of the thesis applies four selected models to the financial statements of the selected entity. It is a small entity without an audit obligation where the main activity is the provision of IT services. Applied and further compared are the Beneish M-Score, Jones Nondiscretionary accruals, CFEBT and Piotroski F-Score models. An add-on is a bankrupt Altman model that evaluates the financial health of the entity, but it does not indicate anything about the possibility of disturbing the true and fair value. Risk periods are analyzed in detail using basic financial analysis techniques. The conclusion of the thesis provides an evaluation of the applicability and suitability of the used methods for the given type of business.
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DNA methylation in haematological malignancies
Šeborová, Karolína ; Beličková, Monika (advisor) ; Vopálenský, Václav (referee)
DNA methylation is one of the most common epigenetics modifications, during which a methyl group from the donor molecule S-adenosyl-L-methionine is transferred to the 5'position of the cytosine ring to create 5-methylcytosine. This reaction is catalyzed by DNA methyltransferases. Epigenetics modification plays an important role in the regulation of the transcription, genomic imprinting, X-chromosome inactivation and the development of the organism. This role in the regulation of transcription is important for the cancer. Especially the aberrant forms, like hypermethylation, which leads to transcriptional silencing of the tumor suppressing genes leading to the tumor progression, or hypomethylation causing genomic instability. Key words: DNA methylation, demethylating drugs, haematological malignancies, methods of detection, myelodysplastic syndrome
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Application of Flaw Detection Method for Surface Quality Inspection
Smutný, Daniel ; Pernikář, Jiří (advisor)
When processing materials, there are a number of factors which influence the final quality of products. The possibility of defects occurrence, both sub-surface and surface ones, is one of the factors. In the precision engineering production, the automotive, bearing or aerospace industry in particular, no level of defects is tolerable. The thesis deals with the causes and consequences of the occurrence of such defects, and the methods for their identification. For this purpose, a new contactless optical method for the fully automatic inspection of the surface defects has been developed by Mesing, spol. s r.o. In order to verify the performance of the aforementioned method, four specific products have been tested by the author using the method. Finally, there are examples of the successful implementation of the automatic machines, for a design of which the results of the model testing were utilized.
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