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Návrh systému hodnocení politik mezi jednotlivými systémy uživatelských informací ve vazbě na efektivní využití výsledků na rozhodovací a informační chování podle modelů a principů udržitelného rozvoje včetně testování a prezentace nástrojů znalostní báze životního prostředí
Ing. Lubomír Nondek, CSc. ; CENIA, česká informační agentura životního prostředí ; Bartoš, Lubomír ; Rollerová, Miluše ; Kodetová, Alžběta ; Cikánková, Jarmila ; Fereš, Jaroslav ; Valta, Jiří ; Kobližková, Edita ; Helová, Simona ; Matoušková, Leona ; Mertl, Jan ; Olivová, Lenka ; Pokorný, Jan ; Doubrava, Pavel ; Nondek, Lubomír
Zpráva popisuje výstupy projektu, jehož cílem bylo navržení ucelené metodické a institucionální základny, která bude vytvářet podklady pro rozhodování, přípravu strategických materiálů a umožní vypracovávat scénáře vývoje životního prostředí. Součástí projektu je návrh hodnocení vytvořených koncepčních materiálů. V rámci projektu byl vypracován přehled standardních technik rozhodování, ověřena aplikovatelnost metody analýzy obalu dat (DEA) a testovány analýzy časových řad. Byl připraven návrh na propojení práce expertů při přípravě pravidelně vydávaných zpráv o stavu životního prostředí a při práci na tvorbě výhledů a scénářů. Byl vypracován návrh na vytvoření pracovní skupiny a koordinačního centra GAINS CENIA pro analýzu scénářů politiky životního prostředí a jeho propojení se souvisejícími aktivitami. Byly zkoumány modely GAINS a LCA model IWM-2. Zpráva obsahuje podrobnější popis výsledků v jednotlivých přílohách.
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Management Accounting as a Source of Information in a Chosen Company
Karban, Lukáš ; Lörinczová, Enikö (advisor) ; Miroslav, Miroslav (referee)
Managerial accounting as an information source in the unit of account will be assessed in a particular agricultural company with more than twenty years of history. The company is engaged in both crop and livestock productions and its turnover exceeds the limit of 250 million Czech crowns.
The first section summarizes the findings from the professional literature, legal regulations and partly findings from my own experience too. The characteristic of the monitored company, including the interrelationship among different types of production is shown in the next part. Description of individual production processes is important for further monitoring of the use of management accounting, including its coherence with the production as a source of information for decision making.
On the basis of these chapters managerial accounting use will be described and further evaluated. Managerial accounting will be evaluated in the areas of planning and decision-making. Further, in the area of calculation, cost allocation and coding of individual cost items for specific performances.
At the end procedures of managerial accounting use in the monitored accounting unit are evaluated and some recommendations, including suggestions for possible improvements are described.
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Management Accounting as a Source of Information in a Chosen Company
Kruml, Lukáš ; Lörinczová, Enikö (advisor) ; Milan, Milan (referee)
This thesis is focused on the role of management accounting in company management decision making in selected accounting entity. It is divided into three parts
The theoretical part clarify the relationship between financial and management accounting and defining them within individual business processes. It also explains the economic structure and describing the cost centers, the costs breakdown from different perspectives, costing system, business planning and budgeting. The last part of theoretical background describes the phases of cost control, determination of deviations and improvement steps.
The practical part contains general characteristics of the selected entity, description of the current state of the management information system, economic structure and the classification of profit/cost centers. Furthermore, this section describes the revenues of the company, costing system and types of calculations, budgeting and methods to monitor the costs.
The last section, named "Evaluation of proposals and solutions", identifies areas with deficiencies and weaknesses. These areas are based on the theoretical knowledge and the findings made in the practical part and are followed by possible solutions, which would lead to the improvement in particular areas.
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Evaluation of information security in information systems
Urbanec, Jiří ; Toman, Prokop (advisor) ; Vlasta , Vlasta (referee)
Information is a valuable asset for organizations and a source of competitive advantage nowadays. Therefore it is necessary to retain information security characteristics of processes and systems in required limits and continuously evaluate the state using measurement. The problem in measurement shows to be in the selection of suitable characteristics and measures of the processes or the products, which are subject to measurement.The main aim of the dissertation thesis is to design methodic for evaluating information security in information systems and formulate conclusions and recommendations for its use in practice. The situation in The Czech Republic was obtained based on a quantitative survey in which data was collected by means of a questionnaire survey (N=785; n=101) and qualitative research was conducted in the 3 organizations from financial sector in the Czech Republic. Results showed that at present an absolute majority of surveyed organizations evaluate information systems from the perspective of risk to valuable information (58.49%). Organizations evaluating information security are most often to identify weaknesses and emerging issues (41.5%). Only a 17.6% of them measure. The designed methodic identifies behavioral model of the organization, defines measurable characteristics of the system and the organization based on extended security model, defines process of development of the measures based on GQM tool, engages measurement process compatible with ISO 27004 and presents evaluation procedure using measured values. The proposed procedures and constructs focused on improvement of field detected by the survey, the "information classification" and "difference between perception of information value between owner and processor". The procedures were validated on two anonymous organizations and are presented in form of case studies. One of the conclusions is, that proposed methodic is applicable mostly in organizations with strong technical and financial base, where it is possible to overcome requirements of measures development processes and measurement application. Also the methodic of evaluation has its own limits of applicability.
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Zone of the grey information
Pejšová, Petra
To, co se nezveřejní, ani Google o tom neví. Výzkumné zprávy, vysokoškolské práce, příspěvky z konferencí a další odborné materiály jsou sice vydávány, ale dostane se k nim pouze úzká skupina uživatelů. Toto se snažíme změnit. Hledejte na www.nusl.cz .
Slides:  PDF
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Public opinion on the role of churches in the society and on the restitution of church property
Ďurďovič, Martin
September's survey of CVVM comprised a question regarding the role of church in the society and a set of questions concerning the topic of church restitution. On the one hand, the presented press release contains information on to what extent citizens are interested in the problem of church restitution and to what extent they agree with the current proposal of property compensations toward churches. On the other hand, it analyses in detail, what is the public opinion on the range of these compensations and it also follows up, what attitudes citizens take toward different key aspects of church restitution, as they unfolded in the existing debate. It turned out that Czechs consider churches to be desirable most importantly for granting of spiritual support to people and for performing of charity. But only about one sixth of the public subscribes to the current proposal of church property compensations.
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Party Preferences and Voting Model in September 2012
Kunštát, Daniel
In September survey CVVM investigated how people trust to political Parties and whether they are willing to take part in elections to Chamber of Deputies. In the press release there are two different types of information: Party preference and a model of voting behaviour. Party preferences give us information about public sympathy with political Parties in the group of citizens who have voting right and there is also included a part of citizens who will not take part in elections or they do not knot who to vote for. Voting model indicate anticipated result of elections to Chamber of Deputies in the time of the survey. Voting model comes out of Party preferences but it includes only those who want to take part in elections and they answered us a Party they would vote for – in short this group does not include undecided people and non – voters.
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Economic aspects of brownfield regeneration in South Bohemia
PŘIBYL, David
The purpose of this thesis is to highlight the issue of brownfields. Green Meadow is still dominant because investors often care about making their edifice was built on the spot where now nothing happened, but on the other hand, brownfields have their advantages and disadvantages. The content of this paper is a general definition and the definition of terms as they are perceived by organizations that issue. The aim of this thesis is to evaluate the economic regeneration of brownfield sites in selected South Bohemian region consisting of the assessment of costs and benefits associated with brownfields. Brownfields selection was made based on the availability of information and the suitability of the sample for evaluation.
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Oborový manuál pro prevenci a minimalizaci odpadů: Oborový manuál pro prevenci a minimalizaci odpadů - textilní průmysl
INOTEX, s.r.o., Dvůr Králové n.L. ; Bořková, Marcela ; Marek, Jan ; Janák, Petr ; Bartušek, Pavel
Oborový manuál pro prevenci a minimalizaci odpadu popisuje a vysvětluje jednotlivé kroky v projektu prevence. Má sloužit managementu podniků a pověřeným pracovníkům při hledání, volbě a zavádění preventivních opatření na ochranu životního prostředí do každodenní činnosti a rozhodovacích procesů. Manuál vychází z jednoduchého blokového schématu projektu čistší produkce a prezentuje obvykle používané metody a postupy pro naplnění jednotlivých kroků. Jako zdroj externích informací je uvedena databáze preventivních opatření. Jeho pracovní verze je dostupná v elektronické podobě na www.cpc.cz. Vstupy, výstupy a výrobní procesy v textilním průmyslu. Omezování znečištění v textilním průmyslu. Systémový přístup k zavádění čistší produkce. Základní popis výroby textilií. realizovaná opatření k recyklaci odpadů. Obecné techniky prevence znečištění a omezování odpadů v textilním průmyslu. Preventivní opatření u jednotlivých procesů a operací. Schémata - vznik odpadů při výrobě textilií. databáze preventivních opatření při výrobě textilií.
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