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Final Accounts in concrete corporation according to Czech accounting law and IAS/IFRS
HANZLOVSKÝ, Ctibor
In the recent decades was the main priority in accounting area convergence between Czech and EU accounting legislative. This process proceeds later on. There is broad agreement among professional accountants on the need to improve the comparability of financial statement on the basis of IAS/IFRS. Nowadays there is accounting process which includes a series of activities that begins with a transaction and ends with the closing of the books and making out financial statements, and this is nowadays already very similar in both type of accounting systems because of basis on similar generally accepted accounting principles. Recently member states of EU try also introduce national legislation to require IAS to be applied to unlisted companies and individual company financial statements. In spite of the recent harmonizing of accounting it still maintain the differences. The aim of this bachelors essay is to find out some differences that still exist. In Czech Republic there are not still enough benefits for companies to move towards IAS. There are high costs of capital and high costs of implementation IAS. International Accounting Standards Board published in 2007 the exposure draft of the proposed International Financial Reporting Standard for Small and Medium {--} sized Entities. This document prepare proposals of the standards for private entities, the entities that are small and medium sized and that are not listed companies. This is the road map that pointed to the right direction and will be useful for unification and harmonization of accounting rules.
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Technological Foresight: Analysis of Potentially Disruptive Future Technologies in Banking
Dunovský, Tomáš ; Jiřinová, Kateřina (advisor) ; Žďára, Tomáš (referee)
This Master's Thesis is focused on technological foresight in the banking industry in Europe. It includes consecutive two parts. The first one is theoretical and focuses on defining the terms necessary for the development of technological foresight, stated criteria, triggers and terms necessary for the development of analysis of potential technological problems and their solutions. The second part is practical and it includes the technological foresight, analysis of trends that will disrupt banking and introduce a vision of personal banking product of the future. A comparison of product vision to current trends and if those can be considered disruptive follow this part. The last part of the thesis includes diffusion criteria of innovation as according to the Rogers's Model, a set of triggers after which the defined investment fund can consider an investment into technology, and an analysis of potential technological issues with proposed solutions.
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Decision making of Prague moviegoers
Macháček, Ivan ; Hanzlík, Jan (advisor) ; Zelený, Martin (referee)
The aim of this work is to analyze attitudes of Prague film viewers towards watching films at the cinema and at home and to find out on what factors do they base their decision to watch a particular film. The means to achieve this goal are research of existing literature related to this subject and my own research through a questionnaire survey on a sample population of Prague with a corresponding demographic composition. The most crucial conclusions from this investigation are related to the frequency of watching movies in the cinema and at home, attitudes towards the origin and localization of movies, attitudes towards various genres, factors influencing the choice of a film and comparing the results of various demographic groups (by gender, age and education) within these topics.
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Trade and Investment in Egypt
Ebeid, Mustafa ; Štěrbová, Ludmila (advisor) ; Halík, Jaroslav (referee)
This paper shows Egypt's Macroeconomic review to analyze Economic situation, Regional Trade agreements between Egypt and Other parts of the World, and Foreign direct investment taking place in Egypt by Countries and Sectors. Moreover, One of the main triggers for Economic status and inflow of foreign direct investment is the Security conditions and political stability which is not in the best conditions for the last five years since 2011 revolution, as a result Egyptian Government taking steps in order to improve and enhance the security conditions. Last but not least, main goal for the paper is to provide credible information about Egypt's macroeconomic status, Regional trade agreements and argumentation for investing in Egypt and how Egyptian Government taking steps to improve and the investing process in Egypt.
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Comparison of Business Intelligence implementation using open source solutions for middle size companies
Schmidt, Róbert ; Maryška, Miloš (advisor) ; Sládek, Pavel (referee)
The main goal of master thesis is to analyze and propose possible low cost Business Intelligence solution with open source technologies and comparison of available tools for implementation in middle size company. We compare Pentaho and Jaspersoft tools implemented on local hardware and cloud environment with Microsoft Azure services. The theoretical part focuses mainly on understanding the business intelligence and its architecture, because architecture is an important part of the work. Actual tools are designed as stand alone modules for specific activities in the business intelligence lifecycle. Low cost tools are often connected with open source technologies and cloud computing. This part of the work contains explanation of these terms and their advantages and disadvantages for our chosen target group of companies. The analytical part includes defined parameters by which it is conducted analysis of tools and their comparison. Business Intelligence solutions are divided according to arcitectural layers. The evaluation criteria are divided into financial, technical and user category. In conclusion, chosen tools are compared and evaluated. The main contribution of this thesis is comparison of open source business intelligence tools for implementation in middle size company. According to the EU directive, middle size company does not exceed 250 employees or profit is less than 50 million euros. The reader can compare the different solutions and their pitfalls or shortcomings that could be critical for the implementation.
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Development of internal management information system in Dolphin Consulting, s.r.o.
Církovský, Tomáš ; Maryška, Miloš (advisor) ; Kasl, Tomas (referee)
Main goal of this master thesis is to create Management Information System for company Dolphin consulting, s.r.o. based on technologies available within its infrastructure. Next goal is conduct preliminary verification of the created Management Information System. Generally, the Management Information System is created in accordance with resources including but not limited to Business Intelligence, Management Information Systems literature and experiences of the author. The most important assets of this thesis are creating of the system for Dolphin consulting, s.r.o. and initial verification of created system for its further development and highlight issues that arise. This master thesis is divided into two logical parts. The first part is purely theoretical and describes the issues of data warehousing according to Kimball and Inmon, OLAP Cubes and Management Information Systems. Practical part of thesis describes implementation of Business Intelligence tools as a part of created Management Information System in company Dolphin consulting, s.r.o. At the end of this part is the above stated preliminary verification of the Management Information System with list of recommendations for improving the system.
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Awareness of Volunteering in the Czech Republic and Abroad among Students of the Faculty of Health and Social Studies of South Bohemia University
MARKOVÁ, Marcela
My work is focused on the volunteering. It aims to introduce the Healthy Social Faculty of the Southern Bohemian University in České Budějovice (ZSF JU) and its faculty volunteering. It describes where the volunteers can involve themselves (Czech Republic and abroad) and also the condition of volunteering at the faculty (regarding how many students are involved and informed). My work is supposed to be a study material for students of ZSF JU. It can be used as an information source for the faculty management and it can also be an inspiration for the future concept about volunteering. It has two parts; theoretical and practical (experimental) one. The structure of ZSF JU and the history of the volunteering at the faculty are described in the first part. Moreover there are definitions of: volunteering, volunteer, types of volunteering and its legislation base including the brief Czech history of volunteering. Following part informs about benefits of volunteering and particular fields where we can find volunteers. Theoretical part is finished with a chapter about international volunteering. The aim of the practical part is to analyze how students are informed about possibilities and benefits of volunteering in the Czech Republic and in the world. The aim of my work is set up there and also the hypothesis which have been confirmed or uprooted. Moreover the methodology of the practical part is explained there. I have used a questionnaire method via server "Vyplnto.cz". The questionnaire itself was send using collective correspondence to all student´s email addresses at ZSF JU. There were 478 valid responds from the students of ZSF JU both distance and daily study. Following chapter presents research results gained through statistics of graphs and charts. You can see results of each question in context with other parameters as age, sex, form of study or field of study. The hypotheses were tested via statistics methodology of good matching, called "Chi-square distribution". The results show that students of ZSF JU are informed about possibilities of volunteering in CZ. However they lack information about possibilities abroad. Students of distance study are better informed and more involved than students from daily study. Another part is a chapter called Discussion, where particular results are interpreted and compared with results of similar researches. In the final part you can find the resume of the results and the evaluation of the aim. Students from ZSF JU have quite a good knowledge about volunteering. However, in some concrete parts there is a space for improvement. The conclusion of the work offers some solutions.
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Epidemiological study of obesity in populations of different racial, cultural, economic and dietary background
Zelenková, Miroslava ; Lukešová, Daniela (advisor) ; Martin, Martin (referee)
Cílem práce bylo zjistit a zhodnotit, zda provedení adjustabilní žaludeční bandáže (bariatrická léčba) u morbidně obézních pacientů (BMI>35) vede k signifikantnímu snížení hodnoty BMI a dále na základě vybraných kritérií zhodnotit současnou situaci v oblasti obezity ve světě. Byly stanoveny dvě hypotézy: H1: provedení adjustabilní žaludeční bandáže morbidně obézním pacientům vede k signifikantnímu snížení BMI a hypotéza H2: existují rozdíly v hodnotách BMI v závislosti na geografick&eacu te;m původu, pohlaví, kulturních a ekonomických odlišnostech. Sledování se uskutečnila v klinickém centru ISCARE I.V.F. a. s. v Praze na pracovišti Centra pro léčbu obezity. Byla statisticky zpracována a zhodnocena data 159 obézních pacientů (BMI>35) operovaných v rámci bariatrické chirurgie metodou adjustabilní gastrické bandáže (věk, pohlaví, stupeň dosaženého vzdělání, hodnota BMI před operačním výkonem, 1. týden po operaci, 1 měsíc po operaci, 3 měsíce po operaci, 6 měsíců po operaci, 1 rok po operaci a komplikace související s výkonem a léčbou) a dále data WHO o hodnotách BMI podle geografického regionu, pohlaví, kulturních a ekonomických odlišností.
Hypotéza H1 byla potvrzena. Po adjustabilní žaludeční bandáži dochází u pacientů k statisticky významnému poklesu (P<0,05) hodnoty BMI (ze 42,27 - + 5,58 na 35,13 - + 6,0). Pokles hodnoty BMI není závislý na věku pacienta ani na pohlaví pacienta, avšak je signifikantně (P<0,05) ovlivněn stupněm dosaženého vzdělání. Nejlepších výsledků bylo dosaženo u vysokoškolsky vzdělaných pacientů. Procento komplikací (4,4%) po operačním zákroku bylo vzhledem k počtu provedených zákroků nízké. Také hypotéza H2 byla potvrzena. Byly prokázány rozdíly v z& aacute;vislosti na geografickém regionu, pohlaví, kulturních a ekonomických odlišnostech. První místo v dosažené hodnotě BMI zaujímá Severní Amerika, naopak nízké hodnoty BMI vykazují státy Subsaharské Afriky, u evropské populace byl zjištěn vyšší BMI u mužů nežli u žen v porovnání se zbývajícími hodnocenými oblastmi. Muži Severní Ameriky zaujímají první místo svou hodnotou BMI, zatímco u žen je to Střední Východ a Severní Afrika. Byl zjištěn pouze statisticky nevýznamný nárůst BMI v jednotlivých oblastech světa. Existuje signifikantní rozdíl (P< 0,05) v hodnotách BMI mezi ekonomicky vyspělými a ekonomicky méně vysp ělými státy. V ekonomicky méně vyspělých zemích existují rozdíly mezi BMI žen a mužů, kdy ženy mají průkazně vyšší (P< 0,05) hodnoty BMI oproti mužům. Obecně nejvyšší BMI vykazují státy s křesťanskou kulturou, poté státy s kulturou islámskou a nakonec státy ovlivněné buddhismem a hinduismem. U ekonomicky méně vyspělých států je dosahováno nejvyššího BMI u křesťanských států, naopak z ekonomicky vyspělých států mají nejvyšší hodnotu BMI státy s islámskou kulturou.
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Swarm Intelligence
Winklerová, Zdenka ; Šaloun, Petr (referee) ; Škrinárová,, Jarmila (referee) ; Zbořil, František (advisor)
The intention of the dissertation is the applied research of the collective ( group ) ( swarm ) intelligence . To demonstrate the applicability of the collective intelligence, the Particle Swarm Optimization ( PSO ) algorithm has been studied in which the problem of the collective intelligence is transferred to mathematical optimization in which the particle swarm searches for a global optimum within the defined problem space, and the searching is controlled according to the pre-defined objective function which represents the solved problem. A new search strategy has been designed and experimentally tested in which the particles continuously adjust their behaviour according to the characteristics of the problem space, and it has been experimentally discovered how the impact of the objective function representing a solved problem manifests itself in the behaviour of the particles. The results of the experiments with the proposed search strategy have been compared to the results of the experiments with the reference version of the PSO algorithm. Experiments have shown that the classical reference solution, where the only condition is a stable trajectory along which the particle moves in the problem space, and where the influence of a control objective function is ultimately eliminated, may fail, and that the dynamic stability of the trajectory of the particle itself is not an indicator of the searching ability nor the convergence of the algorithm to the true global solution of the solved problem. A search strategy solution has been proposed in which the PSO algorithm regulates its stability by continuous adjustment of the particles behaviour to the characteristics of the problem space. The proposed algorithm influenced the evolution of the searching of the problem space, so that the probability of the successful problem solution increased.
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