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Comparison of accounting and tax accounts
VOŘÍŠKOVÁ, Andrea
The objective of this thesis is the analysis and assessment of accounting and tax accounts according to the current legislation valid in the Czech Republic, definition of essential differences between them, comparison of both systems including the possibility of their practical use. The theoretical part was focused on description and comparison of accounting and tax accounts from the accounting and tax perspective. The practical part deals with the analysis of accounting and tax accounts of a selected company. The comparison of accounting and tax accounts both from the accounting perspective and from the perspective of tax impact on a particular company was an objective of this part. Furthermore, it was assessed which system would be the most suitable for a particular business.
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The possibilities and conditions for the use of tools for analyzing customer behavior on social networks
Horák, Vít ; Molnár, Zdeněk (advisor) ; Měsíček, Libor (referee)
The thesis deals with free tools that can be used to analyze customers of SMB e-commerce enterprises on the social network Facebook in order to increase their competitiveness within the social network. The theoretical part focuses on defining key terms, distinguishes types of social media and describes present social networks situation in world and in the Czech Republic from a users perspective and in the Czech Republic also from an enterprises perspective. Furthermore, the theoretical part also deals with possibilities that social networks can offer to the SMB enterprises. And as well it identifies different types of analytical tools that can be used for purposes of monitoring customers or analysis of customers. In the beginning of the practical part there is introduced the company Dobrutka.EU s.r.o. (the e commerce B2C company). Afterwards is presented the analysis of the survey about how SMB companies that operate the best Czech e-shops monitor and analyze their activities and customers from the social network Facebook. Subsequently there is handled the selection of appropriate tools for SME companies, which are also analyzed in the following chapter. At the end of the practical part there is practical application of knowledge from the thesis to Dobrutka.EU s.r.o. through the design and pilot deployment of appropriate procedures and analytic tools, whose effectiveness is evaluated at the end of chapter. The main benefit is in act of finding and verification of free tools and effective method that allows for detailed analysis of company customers even for micro companies and thus also effectively achieve positive economic results even in emerging facebook presentations.
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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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The Value of CSR for Czech Consumers
Faradji, Elise ; Štěrbová, Ludmila (advisor) ; Seror, Patricia (referee)
Nowadays consumers purchasing behavior is influenced by new factors such as the social and environmental implication of companies. This is why Corporate Social Responsibility (CSR) is a growing trend which companies need to look after carefully. However implementing an efficient CSR strategy is a complex process for corporations; especially since the core concept of CSR remain quite blurry. The goal of this study is to analyze the perception of consumers towards CSR to find out about the value creation that CSR produce for consumers and its impact on their purchasing behavior. This paper will ultimately help companies to implement their CSR strategy more efficiently. This study aims to contribute by conducting an in-depth analysis of consumers attitudes and behavior towards CSR. If most of researchers are using a quantitative approach this study means to deal with the issue with a qualitative perspective. Indeed twelve semi-structured interviews will support the findings. On top of those practical and physical interviews some theoretical knowledge will be added to the construction of the argument especially to bring a framework that shows the importance of all types of value creation (functional emotional and social). The findings of the thesis emphasize the facts already proven by other researchers; value creation is fundamental to make consumers care about CSR. However the study will show how much skepticism towards CSR can impact negatively consumers purchasing behavior. The research will help companies implementing more successful CSR strategy and develop new solutions to reach customers and influence their purchasing behavior through the creation of value for them.
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the impact of the global economic crisis on international trade of the Czech republic
Sakhautdinov, Timur ; Drozen, František (advisor) ; Marková, Jana (referee)
This thesis addresses the effects of the global economic crisis on the situation in the international trade of the Czech Republic. I focused on exploring the causes of the crisis and its impact on international trade. The chosen problem I solved by using index methods, deduction, induction, and abstraction. Carried out by the research I've found specific effects on the territorial and commodity structure of Czech trade. The main findings are the impact of the crisis on the volume and structure of trade of the Czech Republic from the territorial point of view and according to the classification of SITC.
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Freedom of Expression and Censorship on the Internet and Social Networks
Reindl, Jan ; Čermák, Radim (advisor) ; Sova, Martin (referee)
This thesis is focused on freedom of expression and censorship on the internet and social networks. Its goal is to evaluate current situation of censorship of the internet, to describe the most often used methods of censorship and suppressing free speech, as well as methods of its circumvention. The thesis is focused on the progress of internet censorship in its shift from a tool of governmental domestic network control into a tool in the hands of multinational organizations. Some focus is also given to the importance of anonymity as a way to freedom of speech, and to the analysis of current situation and possible future outcomes. This thesis is divided into five chapters. The first one serves as an introduction into the problematics. Second chapter describes methods of internet censorship, the third one describes its circumvention. The fourth chapter looks into the current situation regarding the role of social media in terms of internet censorship and possible results of censorship as well as future evolvement. Fifth and last chapter is dedicated to research of anonymous parts of internet community that could otherwise face censorship.
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Support for Nurses in Death Cases at Resuscitation Units and Intensive Care Units
LAYEROVÁ, Helena
At Resuscitation Units and Intensive Care Units nurses face the issue of dying and death every day. Very often they are in contact with the dying and their immediate family and they are expected to have professional approach and provide comprehensive care. Stress that the nurses experience in these situations results into mental, emotional and physical exhaustion, and can be manifested by psychosomatic problems. Preparation of nurses to these situations and support of their management is therefore a key factor for the management of this demanding profession. The theoretical part of the thesis contains a description of the current state of the issue, characterizes resuscitation and intensive care, and deals with the issue of death and dying in Resuscitation Units nad Intensive Care Units, managing situations associated with death and the support of nurses in these situations. The work has four goals. The first objective is to determine what method of preparation of nurses is in practice ensured in Resuscitation Units and Intensive Care Units for the performance of high-quality nursing care for dying patients. Another objective is to determine whether and how the nurses are prepared and trained in the field of management of situations connected with the death of a patient in Resuscitation Units and Intensive Care Units. The third objective is, whether there is and what is the form of assistance to nurses in RU and ICU provided by the team and the management of the Department in case of deaths of patients, and the fourth objective is to determine what form and manner of support nurses expect and require. Research part of the thesis was carried out by quantitative investigation using an anonymous questionnaire. Respondents were answering 38 questions, 13 questions were closed, 21 half open and 4 were open. The support is most frequently understood as a psychological support, good teamwork, communication, supervision and representation where necessary. Management is expected primarily to provide support through education, ensuring supervision, corresponding financial support and professional psychological assistance where necessary. On the basis of this work?s results a proposal for the course for paramedical professions working in RS and ICU called ?Course of the Strategy of Difficult Situations Management in the Care for the Dying and Their Close Family in Intensive and Urgent Care?, was made.
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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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Dynamic model of human resources in project management
Hančar, Michal ; Mildeová, Stanislava (advisor) ; Šviráková, Eva (referee)
This thesis is focused on dynamics of soft factors influencing workers during projects. These factors include motivation, workplace atmosphere, team synergy of workers and their emotions, and attribute of project manager who manages the project. Identification of soft factors and their relationships was achieved by examination of scientific literature in psychology and system dynamics. Description of managing project matters was achieved by examination of scientific literature dealing with project management. The main objective of this thesis is to create a dynamic model which simulates behavior of these soft factors influencing the project staff. The primary metric of the model is efficiency of workers participating on the project based on input parameters. Validation of the model was achieved by verification of historic behavior of key elements. Results of validation experiments correspond with historic behavior with roughly 95 % accuracy. At the end of this thesis is presented an ICT project case study. Based on the results of simulation experiments is performed a scenario analysis which tries to bring possible suggestions for project management.
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Corporate social responsibility of SAP
Vaníková, Zuzana ; Müllerová, Františka (advisor) ; Sitter, Barbora (referee)
The thesis deals with corporate social responsibility. The subject of investigation is the CSR strategy of the chosen company. The theoretical part describes the corporate social responsibility from a historical and a current perspective. Above all, the thesis puts emphasis on the social pillar, namely the activities of the company in relation to its stakeholders, particularly employees and volunteering. Volunteering is an important part of corporate social responsibility. The questionnaire and subsequently its statistical evaluation answers the question whether the students currently studying in two economic universities consider SAP as a responsible company and how they relate to volunteerism.
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