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Financial benchmarking of two agriculture companies
KRAUSOVÁ, Aneta
The thesis is focused on the financial benchmarking of two agricultural enterprises. This financial benchmarking is part of corporate financial management. The aim was to identify the causes of disparities in development and the status of financial situation of the two compared enterprises (based on the results of the financial analysis for the years 2009-2013).
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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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Expert capacities of the Czech political parties: case study of defence policy
Bayerová, Anežka ; Němec, Jan (advisor) ; Vymětal, Petr (referee)
The thesis deals with marginally explored area of expert capacities of the Czech political parties with respect to the different organizational types of selected political parties and movements. The work aims to find out what expert capacities work for these types of political parties, how these experts are recruited in their position, whether it corresponds to their educational background and professional experiences with function, which are they holding in the expert authority. Work is elaborated in the form of case study, which focuses on the activities of defense policy expert commissions. The text is divided into two theoretical and one empirical chapters. The first chapter deals with the process of policy-making, its actors and activities associated with this process. The second chapter defines the various types of political parties first from the mainstream perspective (cadre, mass, catch-all parties), which complements the modern concept of business party and finally there is a typology of S. Wolinetz (office-seeking, vote-seeking, policy-seeking parties). The last empirical chapter presents the case study focused on four Czech political parties (TOP 09, KSČM, ČSSD and political movement ANO 2011) and their access to party expertise. The result of this work is to compare the level of analytical capacity across selected political parties/movements and testing of hypotheses formulated in the introduction of the thesis.
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Technical Analysis in Foreign Exchange
Hurdálek, Michal ; Procházka, Petr (advisor)
The bachelor thesis deals with trading in the forex market. The theoretical part describes the Forex market, its history, when it traded, what is traded, which entities are involved in the market and selected basic concepts, that you must know in this market. There are also basic procedures and rules as the speculative individual should behave on the market in different situations and how to distribute the funds, to avoid a large percentage losses of the capital, as the foundation of financial literacy should think about knowledge. At the conclusion of the practical part, there is the technical analysis, that justifies and predicts the future development of exchange rates. Technical analysis is followed by a practical part, which describes the transactions, that were carried out under real conditions on the currency pair EUR / USD. These transactions were carried out using two technical indicators, Moving averages and Bollinger bands. At the conclusion of the work, there is the evaluation of these two indicators, which one was more profitable for us.
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Labour Immigration of Turks to Germany and the Developement of German Immigration and Integration Policy
Dumont, Anna ; Kučera, Jaroslav (advisor) ; Filipová, Lucie (referee)
My Bachelor's thesis, "Labour Immigration of Turks to Germany and the Development of German Immigration and Integration Policy" deals with Turkish guest workers' arrival and subsequent settlement in Germany and the conditions they have been living in. The first part of my thesis is devoted to the evolution of Turkish labour immigration and a discussion of its influence on and co-evolution with German immigration and integration policy. The second part is addressed to the acceptance shown by the majority of Germany society of contemporary Turkish immigrants' integration and uses as examples the development of two important public or human rights. The first of these rights is freedom of religion, which contains both freedom of religion at school, and the right to build mosques in German cities. The second is the right to political participation for Turkish residents who are either German citizens or who have permanent residency, but not citizenship. The thesis tries to answer the questions of how successful integration has been and whether or not Germany has found the right balance between democratic values and the cultural diversity brought by having a large Muslim minority. The thesis as well touches on the biggest problems of the second and third generations of Turkish immigrants which are a lack of...
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Process management and its use for optimization
Drahorádová, Lucie ; Tichá, Ivana (advisor) ; Lucie, Lucie (referee)
The subject of thesis Process management and its use in optimization is drafting process change in real company and its subsequent implementation. The work focuses on the steps important to the change process, their explanation and subsequent use in practical part. Thesis is divided into two main parts. First part is a theoretical background of the process management and a development of this sector, explanation of key concepts closely related with process management to a description of a specific methods, which play a role in the process of company management.Next part is a practical part where most of the theoretical background was used. Practical work itself is a real-world example of the banking environment, where was actually implemented. Because of a limited possibility to publish the practical part, I do not mention a particular company and the data used for the preparation example are type data - these are not real data. However, the implementation of process changes was set this way and works now, and since it was the optimization, it is therefore expected that this change will bring its savings in the future. Since the implementation of the changes has already occurred, even this assumption was fulfilled and set change of process still generates its savings.
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Local Political Coalitions in the Statutory City of České Budějovice
Valenta, Martin ; Čmejrek, Jaroslav (advisor) ; Markéta, Markéta (referee)
Municipal policy is quite a new discipline within political science, and especially in the Czech environment it has been an object of attention in recent two decades only. While political scientists abroad have dealt with municipal policy for a long time, in the Czech environment the research of local problems has been in the margin for years.
The subject of this dissertation is not focused on the research of the Czech municipal policy as a whole, but it is concerned with the research of the particular local political system in České Budějovice in recent 25 years. As the city is a large regional capital, there might be implied a certain link between municipal and national policies, which can be noticeable not only in the representation of individual parliamentary parties in the city council, but also in the process of creating individual post-election coalitions.
Methodically the present work is a kind of comparative study which is based on the theoretical conception applying to local democracy, participation of citizens in public life, party systems, an electoral process and forming of election and executive coalitions at a local political level.
In the practical part the degree work is based on the study and analysis of local authority documents of České Budějovice, the programmes of Czech traditional political parties and other parties which, in some cases, became parts of the local political system in České Budějovice. The practical part is also to a large extent based on comparison of election data from the Czech Statistical Office.
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Funding of a municipality and its funded institutions
Machková, Jana ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The thesis is focused on funding of the town of Borohradek and its funded institutions in the monitored years 2010 - 2014. The thesis is divided into two parts. The first part brings theoretical background for an economic analysis. It describes public budgets, budget processing and municipality budget composition, defines funded institutions and mentions ways of using marketing in the public area and possible forms of municipality collaboration. The financial analysis of the town and its funded institutions is developed in the empirical part. It comprises analysis of incomes, outcomes, budgetary execution and indebtedness. The comparison of the town of Borohradek with three municipalities from Rychnov nad Kneznou District based on benchmarking principles is involved. According to data collected within financial analysis and comparison of municipalities, the SWOT analysis is developed. This analysis evaluates the strengths and weaknesses, opportunities and threats of the town. The thesis outcomes present solutions for detected problems and proposals for improving funding of the town of Borohradek.
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Risk elements contamination in Kutná Hora region and possibilities of its usage in paleoenvironmental research
Horák, Jan ; Hejcman, Michal (advisor) ; Jaromír, Jaromír (referee)
The dissertation focuses on topic of using risk elements contamination as a stratigraphic marker in palaeoenvironmental research. The contamination is not studied only as itself, but is viewed as a way to analyse and interpret the sedimentary record of historical events. The contamination carries the information about its original place, its original activity, about development of the landscape.
The Kutná Hora region (central Bohemia; 49°57'0.170"N, 15°15'59.877"E) is a region of important historic mining and smelting activity. The mining started in 13th century and lasted until half of 16th century. Then only sporadic attempts of renewal were made. Spatially limited mining was renewed in second half of the 20th century. Therefore, it is highly probable to find here the contaminants in the role of stratigraphic markers. In the research were used mainly As, Be, Cd, Co, Cr, Cu, Hg, Pb, V and Zn as these are the most analysed in contamination studies performed in the region.
The aims of the dissertation were to answer these questions:
To characterize the contamination
- Are some risk elements typical for the contamination originating from the mining and smelting?
- If so, is their environmental (spatial, sedimentary) manifestation diversified?
- Is possible diversity spatially related to particular landscape features or areas?
- Is possible diversity connected to particular activities?
To use the answers in analysis of particular sites
- Is it possible to use the risk elements contamination as stratigraphic marker in fluvial sediments?
- How is the interpretation of particular site influenced by the whole context of regional contamination?
The core of the research is the metaanalysis of contamination data coming from region (the data obtained by our research and also from other studies). The results have brought not only basic characteristics of contamination, mainly concentrations. The crucial result was the structure of studied elemental complex. Only As, Cd, Cu, Pb and Zn are connected to contamination originating in mining and smelting. Other elements - their concentrations and spatial distributions - are uninfluenced by mining and smelting activities. More, the information about connection of As and Cd to mining and Cu, Pb and Zn to smelting was revealed. Both groups recorded with different spatial distributions. Also comparison of results by different approaches has shown that some statistical processing (clr-transformation) of such dataset was much better for interpretation than analyses of only concentrations values.
We studied also the area of confluence of two rivers - Klejnárka (main river draining contaminated region), which is tributary to Labe (Elbe) river. The contamination is still recognizable here, but the diversity between contamination elements is not. The confluence of rivers strongly dilutes the contaminated material. The concentrations decrease. Also here clr-transformation of data enabled to analyse structures of contaminants spatial distribution unrecognizable by concentrations values.
We performed also two vertical profiles analyses. It was shown, that it is highly risky to interpret data of such origin without the complex information about regional contamination context. It was revealed by contextual interpretation of data from one of the profiles, that there is a mixing of geochemical data coming from different statistical populations. The contamination works there as only one of the factors influencing sedimentary record. The site is therefore suitable for statistical testing of two populations mixing, outliers` detection and the like.
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Application of enterprise resource planning systems and use of accounting data in regional economy
HANZAL, Petr
This dissertation is seen as a contribution to the field of enterprise resource planning systems (ERP) and their application in regional science. The main objective is to demonstrate the possibility of using accounting data of enterprise information systems for regional evaluation, for example, regional statistics, identifying agglomeration and economic analysis of some spatial dependency of economic activities, through a set of accounting data obtained from business entities. The dissertation is divided into two parts - theoretical framework and practical part. The theoretical framework provides a theoretical basis for the definition of information society, ERP, their structure and deployment of ERP in the EU regions, including the use of accounting data from the ERP for the regional evaluation. It also contains a definition of the region and regional relations as part of a regional policy. Regional statistics and the comparison of regional indicators, definitions of economic clusters, enterprise networking and methodology of identification of economic agglomerations are explained in another part dissertation. Interpretation of statistical methods are then used in the practical part of the dissertation. In the practical part is then performed identification of economic agglomerations, derived from accounting data of enterprise resource planning systems, 27 randomly selected enterprises with nationwide coverage in ČR, regardless of the branch structure, followed by an analysis of the spatial dependence of sales and purchases to the distance.
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