|
Problematic Accounting Areas in Agriculture; Risks of Information Distortion in the Tax Return
VRÁNOVÁ, Eva
The objective of this thesis is to point out the problematic accounting areas in agriculture as well as evaluating how this area is dealt with by the observed company. Two typical areas are specified ? vegetable production and livestock production. The first part of the thesis deals with possible ways of livestock production accounting in accordance with the Czech legislation. On the other hand, the outlook of international accounting standards is also outlined, seeing the animals as a biological asset with regard to their specific qualities. The practical part defines the farming business, which provided the necessary information in the areas of animal records and accounting. The attention is paid to purchasing the animals, finding out and accounting their growth, accounting their assignment to higher build categories, their writing off and discard. Another area the thesis deals with is the issue of subsidies. The theoretical part primarily outlines how different types of subsidies are accounted from the point of view of the Czech legislation as well as the international accounting standards. As far as the practical part is concerned, the subsidies used by the company are specified along with the procedure of their accounting. Furthermore, an in-house directive elaborated by request of the accounting entity is a part of this thesis. The in-house directive defines the area of stock, which the company wants to account directly into the consumption. Therefore the applicable regulations are mentioned and the essential directive is created on the pattern of in-house directives.
|
|
Strategic analysis of Plzeňský Prazdroj, a. s.
Jirásková, Žaneta ; Dvořáček, Jiří (advisor) ; Mareš, David (referee)
The aim of this thesis is to do strategic analysis of Plzeňský Prazdroj, a. s. and to provide some recommendations for the further development of company. To achieve this goal, it is necessary to conduct external and internal analysis, which will provide a comprehensive view of the environment, in which the company operates. The work is divided into theoretical and practical part. The theoretical part defines the basic methods and techniques that are then applied to an analyzed company.
|
|
The Controlling Study
Herda, Tomáš ; Mikovcová, Hana (advisor) ; Herda, Zdeněk (referee)
The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.
|
|
Multimedia communication
Vondra, Zdeněk ; Horný, Stanislav (advisor) ; Skrbek, Jan (referee) ; Jurášková, Olga (referee)
Multimedia is a form of communication and sharing knowledge using synergic effect of parallel connected communication channels. Its main use is in producing communications products and services and in design of user interfaces. Main objective of this dissertation is to develop and create a model of multimedia communication for better understanding of the meaning and the purpose of using multimedia forms in communication process. The model will describe a system of elements and parameters of multimedia communication within the internal and external context. Another objective of this dissertation is to develop multimedia communication methodology that will be used for the design, development and evaluations of concepts of multimedia communication. The methodology will be created by applying the model of multimedia communication into the procedure structure. In theoretical way this dissertation is based on analysis of different definitions and approaches to the multimedia communications topic. This is followed by an analysis of communication theories, concepts of media, multimedia, delivery channels, and communication functions. The theoretical part is followed by the outcomes of the research in practice of four different fields of multimedia use. The knowledge gained is analyzed in the following parts in purpose of creating the model of multimedia communication and the methodology which is derived from the model. The methodology is further validated through case studies and the recommendations for further development are formulated. The model and the methodology of multimedia communication created in this dissertation present complex view on multimedia communication topic that is considered as a useful tool for meeting a specific communication purpose. Dissertation provides mechanics for use and study of multimedia communication and also defines the opportunities for further development of the methodology.
|
|
Analysis and implementation process of system Prosoft for a hospital
Grečner, Eduard ; Pour, Jan (advisor) ; Fortinová, Jana (referee)
The main objective of this thesis is to analyze the information system by company Prosoft and its current state of use at a hospital in Košice. The work is divided into two parts. The first part is to elucidate the company Prosoft, as such, but also the products and services it offers. In the second part we will learn about the system requirements and the requirements from hospital to company, but the main part is to analyze the functionality of the system and a description of its implementation. The result of this work is to present useful information on an information system designed specifically for medical uses. It also suggests some improvements that would help the system to greater efficiency and popularity.
|
|
SEO audit and content analysis of the selected website
Beneš, Martin ; Bubeníček, Jan (advisor) ; Truhlář, Filip (referee)
This bachelor thesis deals with SEO audit and content analysis for a particular website. The aim is to outline the process of search engine optimization and then verify if the website is sufficiently optimized on the basis of the information gathered. The theoretical part is defined by basic problems, the most commonly used methods of optimization and link-building, and outlined the process of creating keyword analysis. Then there is a brief explanation about how search engines work and which factors are crucial for evaluating the positions of web pages in a search. At the end it describes the necessary tools for a quality SEO audit. In the practical part, there will be an executed SEO audit on the basis of theoretical knowledge along with content analysis, which will be based on the keyword analysis. Part of SEO audit will be specific recommendations for increasing traffic from organic search.
|
|
Analysis of the company environment
Hladík, Ondřej ; Dvořáček, Jiří (advisor) ; Strouhal, Jiří (referee)
This bachelor thesis deals with methods of analysing the company environment and then using these methods on a company Travel Service, a.s. The primary purpose is to determine main factors affecting the market position of this company. Methods used for analyzing the company environment are introduced in theoretical part of the thesis. For analysing the macroenvironment is used PEST analysis and Porter five force model is used for analysing the critical factors of macroenvironment. The thesis include SWOT analysis and recommendations for the company based on the collected informations.
|
|
Methods of Competitive Intelligence for chemical industrial companies
Lisová, Martina ; Molnár, Zdeněk (advisor) ; Kocánek, Marek (referee)
The content of this thesis is the introduction of Competitive Intelligence and its methods to companies in the chemical industry. The main objective of this work is to create particular solution of Competitive Intelligence for Lovochemie, a.s., i.e. to propose competent employee who will be periodically monitor the selected information resources using Competitive Intelligence software tools. The analyses were used to achieve this objective. At first analysis of the chemical industry was conducted in the Czech Republic and also in the world and analysis of the selected company has been created. Information resources that the company should follow through Competitive Intelligence tools were selected on the basis of this information. The first part deals with the introduction of Competitive Intelligence, intelligence cycle CI, strategic analysis methods and Competitive Intelligence tools for searching and monitoring of information on the Internet. The second part is devoted to the aforementioned analysis. At first the chemical industry is analysed and the world's biggest fertilizers producers are described. This section also introduces the company called Lovochemie, a.s., its competitors, suppliers and customers. In the last part of this thesis, the information resources available to the company and selected Competitive Intelligence tools are described. Finally, the particular solution for Lovochemie is created.
|
|
Animal learning
Macková, Emilie ; Chmelíková, Eva (advisor)
The Work is Summary of the Overal of Animal Learning. Overwiev of Learning Methods and Comparison of Different Methods. Summary of Available Information on Animal Learning. Most Detailed Methodology in Processed Work with Mammals.
|
|
Design and implementation of e-learning in the area of interest
Marešová, Nikola ; Husa, Jiří (advisor) ; Marek, Marek (referee)
The bachelor's thesis entitled "Design and implementation of e-learning in the area of interest" deals with buying used cars. The essential part of this work is a creation of e-learning course for buyers and other people interested in this area which aims to improve their knowledge. The participants will get an overview of the most common situations and problems they can meet when buying a used car. The theoretical part presents an overview of the topics of the issue of purchase of used cars. It may serve as a theoretical guidance to the e-course, it brings its content. The topics are based on the analysis of information from printed and electronic sources, supplemented by experiences of the author and experts in the field. The practical part deals with the creation of an e-learning course. It contains an analysis of the needs of buyers, the reasons for the creation of the course and the requirements of it, its objectives, a description of the used authoring tool eXe and graphic creation process from the creation of the course after its publication in steps. All this is complemented by the feedback from six volunteers who have expressed an interest in testing the course and then doing a review. Before the creation of the course it was necessary to analyze the situation and find out why such a course is needed. The acquired knowledge was then processed in the course by the synthesis method. For the evaluation method it was used a short personal interview where the author examined satisfaction with the course, its possible shortcomings and suggestions for improvements or enhancements.
|
guest ::
