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Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
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Creation of the Enterprise Architecture model according to the TOGAF framework
Čapek, Jan ; Doucek, Petr (advisor) ; Zeman, Petr (referee)
The present diploma thesis aims at introducing the Enterprise Architecture and creating an abstract model of a company. The primary focus is on application and process layers as defined in the architecture framework TOGAF. The thesis is divided into theoretical and practical part. The theoretical chapter starts with a business model analysis which means to describe mission vision and companys values as a part of the strategy framework. Furthermore the business processes are described in the latter part of this section. This chapter attempts to explain how to map a business process and to categorize it by nature and maturity level. Penultimate chapter introduces the Enterprise Architecture in general. This section includes arguments as to why the companies should be concerned with the Enterprise Architecture advantages of the Enterprise Architecture implementation into the companys documentation relationship of companys core business and IT and examples of the Enterprise Architecture frameworks. The last chapter deals with the TOGAF framework where Architecture Development Method is described. This means how Enterprise Architecture model is created and how to implement changes into the layers according to the TOGAF framework. Simultaneously the last section of this chapter describes the reference models which provide graphical overview of all abstractions layers. The practical part of the thesis elaborates on the theoretical part using the Architecture Development Method process in order to create the Enterprise Architecture model according to TOGAF framework. Same as the theoretical part it only focuses on the application and process layer. Firstly the business model is decomposed into vision mission and companys values to the companys strategy and business goals in order to grasp further understanding of business processes detailed description. Subsequently the abovementioned aspects are recomposed to create process map which provides the management overview. The application layer undergoes the same process; nonetheless the process map is replaced by information system description and reference model creation. Once the models are created the thesis compares them with the business and strategic goals. The benefit brought by this thesis is critical evaluation of current status to propose changes to achieve target architacture according business and strategic goals established by management.
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Using of the Care benefit by Users of Social services
ŠINÁKLOVÁ, Marie
The bachelor thesis deals with the widespread social benefit, the attendance allowance and problems associated with it, which implies the main objective of this work, to find out how or what for this allowance is used. This thesis consists of a theoretical and a practical part. In the theoretical part I focused mainly on the purpose, the principles and basic functions of the allowance. I have also described who is and who is not entitled to the allowance, and when such entitlement may extinguish. In this part, I also focused on what the allowance is intended for and what it has to be properly utilized for. Furthermore, I mentioned in my thesis the inspection in accordance with the Social Services Act and the means of protection applied by the state in order to prevent the abuse of the allowance. In the theoretical part, I also mentioned the history of this allowance when it still was an allowance for attending a close person. Due to the fact that the attendance allowance is intended for people who are disadvantaged in some way, I also put a chapter on disability into the theoretical part, where I gave a definition of disability, its types and forms or for example specific needs that result from such disability. In the second, practical part, the qualitative research method was applied. Data collection was conducted by questioning using the technique of a semi-controlled interview. Interviews were conducted with six communication partners that I have selected using the "snowball" method, so called accretion. The aim of this thesis was mainly to determine how or what for the attendance allowance is used by ist beneficiaries. Whether the amount of the attendance allowance is sufficient for its users to cover the costs of providing the social service. Whether users because of the low value of the attendance will be required to limit their individual needs and interests in some way. Whether users have identified some changes after the amendment of the Social Services Act. For the above objectives I tried to get the answers needed to solve the respective issue.
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Demonstrate the principles of application development for Android on the example of a simple game
Tatoušek, Petr ; Pecinovský, Rudolf (advisor) ; Oraný, Vladimír (referee)
Demonstration of the Android application development principles explained on a simple game is a thesis describing in it's theoretical part Android OS. It also briefly describes it's history and especially it's architecture emphasizing on my thesis' part relevant to the practi-cal part of my dissertation. It also focuses on the general applications' architecture princi-ples for this operating system. In the practical part of the thesis I tend to describe the application development principles for Android OS. This is achieved on an sample application. This sample application is an implementation of a text-based adventure game in the Java language. It uses SQLite data-base for storing the game data. There is a game framework which enables entering diffe-rent game data to the database and thus playing different games with divergent game plays.
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Optimalization of material flow in automotive industry
Kolář, Tomáš ; Jirsák, Petr (advisor) ; Vinš, Marek (referee)
This master thesis is focussed on optimalization of material flow in an automotive company. First part introduce theoretical background. Automotive industry and its actual trends on global markets. Follows short introduction of the company where project of this thesis was executed. Main theoretical part describes concept of lean management, its tools in practical examples, but it is also focussed on philosophical approach to the work and mindset of the company. Follows the aplication part based on theoretical background. The whole project of this master thesis is focussed on specific area called PC store. At first this area is showed in context of overall material flow. Shortly there are introduced processes and areas where full material packaging flows. Follows deeper analysis and optimalization of PC store itself. There are three approaches of stock and lead time reduction applied. Last part shows the comparison of initial and future state including performed changes.
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Specifics of social work with clients with drug addiction
HANZALOVÁ, Vendula
The number of people in the population who use addictive substances and develop adverse life situations is still growing. This issue is also connected with social, health and legal problems with which the drug user must deal. In this case, those addicted can look for help to institutions such as a contact centre. The theoretical part is focused on three topics. The first describes the terms of drug addiction, its origin, consequences and forms of support. The work deals with theories that are significant to the work. The last topic concerns the specifics of social work in a contact centre. There are selected core activities and techniques specific to this institution. I set the aim for this paper, which was to answer the question of which theoretical approach is best applied by social workers working with drug addicts. Furthermore I was finding out which are the best examples of good practical training. The results after evaluation showed that social workers cannot tell whether they work according to particular theories. Usually there is eclecticism, which means that they collect different experiences and then apply them to the work. The basis for these is a bio-psycho-socio-spiritual model that takes into account the integral concept of personality and the philosophy of Harm Reduction which is the main point of contact work. The research brought the views of social workers, their recommendations, and techniques that are proven by them, and also describe the pitfalls of their work. In my opinion, this work could serve as a good summary of techniques for new workers who would like to work with drug addicts. My results can also be the basis for further studies and research in this area.
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Key sequence in the films of directors who work with long sequence shots and with stylization
Ruzyak, Pavel ; BERNARD, Jan (advisor) ; KLEPIKOV, Milan (referee)
This thesis wants to explore long shots alongside with stylization in cinema.
Through three directors are explored possibility and problematic of cinematographic expression through long shots and stylization. Stylisation is connected mainly with mis-en-scène and particular aspects of it – acting, film decoration/props, film space, film sound,...
The terms stylisation and long shot (plan-séquence) are analysed and explored on its own and in the films of the chosen directors.
The main analysed directors are Andrei Tarkovsky, Carl Th. Dreyer and Béla Tarr and their three films (in the same order) - Sacrifice, Gertrud and Satantango.
The chosen directors are from my point of view the best example of the use of stylisation and long shots due to their artistic clarity and coherence.
I try to base this work mostly on my own analysis and thoughts about long shots and stylisation based on the literature, films and my own film works, although I also use quotations from directors/authors and quotations from theoretical works.
The thesis in its form is closest to the analytic and essay study.
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Dance education of preschool hyperactive children
Lacková, Ivana ; LÖSSL, Jiří (advisor) ; FRIČOVÁ, Marie (referee)
The topic of this diploma thesis is Dance education of preschool hyperactive children. Goal of research is to describe teaching of hyperactive children especially dance lessons.
There is described Attention Deficit Hyperactivity Disorder in the first part of thesis. There is written about special needs of children with ADHD focused on education.
Second part is focused on practical dance lesson of ADHD children. There is described example dance lesson based on theory and practical experience of experts.
The result of research is that supply of special lessons is very limited and it is big pity. In the diploma thesis was recognized that the education with special program should help to children with ADHD and it can be good supplement to standard medical therapy.
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