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Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
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Sustainable tourism development of Vysocina Region
Veselá, Markéta ; Macháček, Jaroslav (advisor) ; Vondráková, Zuzana (referee)
The diploma thesis deals with the topic of sustainable tourism development at the regional level. This phenomenon is elaborated on the example of Vysocina Region. To evaluate sustainability of its development, the potential of this touristic destination is researched regarding various areas, including key products. These are subjected to comparisons with recommendations of significant tourism organization for the purpose of assessing the sustainability of tourism. The diploma thesis also includes a comparison with other Czech regions experience as a touristic destination. Vysocina Region has favourable initial conditions for its sustainable development, especially regarding supply of key products, which include both environmentally friendly goods and cultural attractiveness contributing to the personal development of individuals and promoting intercultural tolerance. The main issue appears to be the spatial imbalance of its development in the region, caused mainly by the concentration of tourist activities to certain areas and low local initiative in the less attractive areas. The diploma thesis proposes a number of solutions, such as utilization of geocaching and products of gastroturism, supporting the foundation of local destination management organisations, promoting cycling tourism and the foundation of highly visited tourist destinations.
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Role of the chancellor in the foreign policy of the Federal Republic of Germany: Angela Merkel
Farská, Kateřina ; Druláková, Radka (advisor) ; Dubský, Zbyněk (referee)
This master thesis is concerned with the role of the chancellor in the foreign policy with respect to the institutional possibilities that the German political system provides him, and also with respect to the personality of the chancellor - it strives to answer the question, if it is possible to identify the personality impact in the chancellor foreign policy positions. As the case example the current chancellor Angela Merkel has been chosen, who serves for a period long enough to carry out the research and who is at the same time well-respected personality abroad. The thesis comes to the conclusion that the chancellor has the rights to intervene in the foreign policy and uses those rights. By means of the discourse and content analysis of chancellor's speeches it has been possible to identify foreign policy preferences of the chancellor which can be associated with her personal life experience.
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The way of consumerism in the interwar Czechoslovakia nn the example of consumption of coffee, cocoa, chocolate and tea.
Syrová, Tereza ; Jakubec, Ivan (advisor) ; Jančík, Drahomír (referee) ; Štemberk, Jan (referee)
Dissertation thesis discusses the consumption of cocoa, coffee, tea and chocolate in the interwar period in the Czechoslovakia. On the basis of statistical data and examination of archival sources comes with the definition of the middle classes of the population, which those commodities consumed. The thesis shows the distribution of consumption of commodities based on the survey in blue-collar and white-collar families. Furthermore provides insight into the lives of families, distribution of their spending and the size of income. It refers to the representation of cocoa, coffee, tea and chocolate in the consumer basket and shows the elasticity of the mentioned commodities. For the central part of the research of the dissertation thesis chose the Czech territory only, because here were without difficulty accessible data sources. The Dissertation thesis clarifies the causes of consuming cocoa, coffee, tea and chocolate and concludes that each was consumed from another purpose, which resulted status of these commodities. Tea consumption has been designed especially for the higher classes of the population, chocolate bought mostly white-collar family, but over twenties speared consumption of chocolate products also among the middle and lower classes into the population. The chocolate products were subject to early 20s of the luxury tax. Cocoa was used in connection with cooking and baking, but families didnt use this product frequently. Coffee drank all layers of the population, but consumption was based on the social status of the consumer. Very frequently families consume rye coffee and chicory coffee. Dissertation thesis also highlights the regional differences between the classes, which were further intensified. Thesis examines in detail the amount of the duties of the commodity, which in the interwar period varied widely, and concludes that the duty to disproportionately increase the price of products and made it impossible for consumers to buy more of cocoa, coffee, tea and chocolate.
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Spain as a tourist destination
Zbořilová, Kristýna ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
This Bachelor's Thesis deals with tourism in Spain. The topic is quite broad so the main aim of the thesis is to evaluate tourism in two significantly different regions - Andalusia and Basque Country. The first chapter defines terms related to tourism that are essential to coherently understand this thesis. For example, this part defines the term tourism and its typology. The second chapter focuses on tourism in all of Spain. In particular, Spain is described in terms of history and how tourism is evaluated. In addition, Spain's most attractive places are presented. The second to last, and final chapter are similar in structure in order to perform a comparison of the chapters. The first part of both chapters describes the regions. Then, tourism is evaluated by using statistics from incoming tourists. Finally, SWOT analysis is used to comprehensively evaluate the previously mentioned information.
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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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Policy development and implementation: case study of social housing
Hradecká, Tereza ; Vymětal, Petr (advisor) ; Kučera, František (referee)
The diploma thesis focuses on the process of creation and implementation of public policy which is examined on the social housing policy. The aim of this thesis is to explore how is a certain policy prepared and put into use, considering the social housing policy as an example. Therefore, the key research question inquires how the process of creation and implementation of public policy looks like. The first chapter of the thesis deals with theoretical background of the public policy process, stressing the role of public policy documents. The second chapter describes the area of Czech social politics and policy as a cover for social housing policy development. The third chapter examines the history of Czech housing policies. The final chapter focuses on the development of social housing policy and examines its connections with certain public policy documents.
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