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International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs)
JANOČKOVÁ, Michaela
This thesis deals with International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). The objective of this thesis is analyzing the status of IFRS for SMEs within the legislative context in the Czech republic. The thesis is divided into theoretical and practical part. The theoretical part contains basic information on international accounting harmonization and its development, theoretical bases of IFRS for SME, defines the conditions for recognition, measurement and reporting of assets, liabilities, income and expenses. The next chapter of the theoretical part contains composition of financial statements. The practical part is divided into three chapters. The first chapter contains a comparison of items with the Czech accounting legislation. In the next chapter, the balance sheet of a particular enterprise is converted to the statement of financial position. The last chapter of the practical part of the thesis is devoted to the questionnaire survey. The objective of this survey was to determine, whether companies are informed of the reporting within the IFRS for SME.
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Economic and Political Consequences of Collectivization in Czechoslovakia
Pučelík, Karel ; Chalupecký, Petr (advisor) ; Johnson, Zdenka (referee)
This work aims to analyze the consequences of collectivization in czechoslovak agriculture. Reporting period is between 1948-1960. In the theoretical part are described political and economic motives and condition of czechoslovak agriculture. In the practical part contents development of collectivization and impact of agriculture reforms on agriculture sector. Reporting period is divided into three parts according to collectivization intensity. In the end we managed to verify the hypothesis that collectivization strongly affected the czechoslovak agriculture.
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The possibilities of use of the robotic system da Vinci for treatment of localized prostate tumor
Podzimek, Michal ; Kočárek, Jiří (advisor) ; Kolombo, Ivan (referee)
Cancer of prostate is the most frequent male malignity and also it is the second most common cause of death in Europe and in the USA. There are 2 228 new cases reported in the Czech republic per year. The probability of occurrence of this disease is one to six during whole life. There is a good success in detection of his disease in the early stage due to development of screening methods. In such case the radical prostatectomy is very successful method of treatment. Besides of operation methods like open radical prostatectomy and laparoscopic prostatectomy there is a new operation method using robotic system da Vinci. The aim of this machine is to bring the advantages of the miniinvasive surgery together with keeping intuitive handling like in open surgery. First da Vinci system was bought and installed in the Central military hospital in Prague, Czech republic in 2005. The common knowledge about using this method is very low in both general public and specialists. Nor patients, neither their doctors often know about possibility of surgery using da Vinci system. The main objective of this thesis is to evaluate almost three years of experience of treatment localized prostate tumor using da Vinci system, and to describe its possibilities, benefits and disadvantages. Collection of 255 patients files aged...
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Transformation of Network Data Reporting Process
Tolar, Tomáš ; Matuštík, Ondřej (advisor) ; Malinová, Ludmila (referee)
This thesis deals with transformation of network data reporting process in a Telecom company. The current process is MS Excel based and is inadequate and inefficient. The goal is to find the right tools and to implement them. The thesis is divided into three parts. First part is focused on theoretical background of reporting, i.e. Business Intelligence and other approaches. Second part explains general Network reporting principles and trends. In contrast with these theoretical recommendations, the actual level of the company's process is depicted. The last part of this thesis covers a practical implementation of selected applications. First, a choice is made within a variety of tools based on department's needs then the architecture is proposed and applications are implemented. The final part of the thesis provides an assessment of the benefits attained by this project.
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Design of the pilot Business Intelligence solution for e-commerce platform
Kabrhelová, Kateřina ; Novotný, Ota (advisor) ; Vysoký, Ondřej (referee)
This thesis deals with the design of the pilot Business Intelligence solution for e-commerce platform Shopio. The first part describes the theoretical concepts of Business Intelligence and e-commerce focused on possible approaches to performance measurement of electronic commerce. Furthermore there is a comparison of analytical tools for measuring performance of e-shops which are available on the Czech market. The second part of the thesis first describes the e-commerce platform and the current status of the reporting module. Then the requirement analysis is conducted for the purpose of identifying the current company client's needs and requirements. The new Business Intelligence solution is designed based on the identified requirements described in the previous chapters. This solution is then tested and verified with the use of real e-shop data. The main purpose of this thesis is to refine the current status of the reports and provide a better tool to measure the e-shop performance for the e-shop owners.
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Utilization of the database applications in clinical research
Telička, Zdeněk ; Jiskra, Jan (advisor) ; Doležal, Tomáš (referee)
The Diploma Thesis "Utilization of database applications in clinical research" deals with development of client-server database application for 3rd Medical Department, 1st Faculty of Medicine, Charles University in Prague. Application's aim is to store structured data of patients' examinations, treatments and biochemical results. Purpose of the application is to facilitate data processing for clinical research, which is very difficult, because information stored in hospital information system doesn't contain detailed records from medical examinations. Also, searching for several entries is slow. As well, application allows import patient identification data from hospital information system. This function provides physicians wide range of possibilities in data processing 4 and comparison in relation to treatments. Effective feature of this application is faster writing medical reports stored in information system because they are automatically generated from application's database.
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Possibilities of Big Data use for Competitive Intelligence
Verníček, Marek ; Molnár, Zdeněk (advisor) ; Šperková, Lucie (referee)
The main purpose of this thesis is to investigate the use of Big Data for the methods and procedures of Competitive Intelligence. Among the goals of the work is a toolkit for small and large businesses which is supposed to support their work with the whole process of Big Data work. Another goal is to design an effective solution of processing Big Data to gain a competitive advantage in business. The theoretical part of the work processes available scientific literature in the Czech Republic and abroad as well as describes the current state of Competitive Intelligence, and Big Data as one of its possible sources. Subsequently, the work deals with the characteristics of Big Data, the differences from working with common data, the need for a thorough preparation and Big Data applicability for the methods of Competitive Intelligence. The practical part is focused on analysis of Big Data tools available in the market with regard to the whole process from data collection to the analysis report preparation and integration of the entire solution into an automated state. The outcome of this part is the Big Data software toolkit for small and large businesses based on their budget. The final part of the work is devoted to the classification of the most promising business areas, which can benefit from the use of Big Data the most in order to gain competitive advantages and proposes the most effective solution of working with Big Data. Among other benefits of this work are expansion of the range of resources for Competitive Intelligence and in-depth analysis of possibilities of Big Data usage, designed to help professionals make use of this hitherto untapped potential to improve market position, gain new customers and strengthen the existing user base.
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Psychometric characteristics of Youth Self-Report in clinical sample
Urbánek, Tomáš ; Čermák, Ivo ; Štěpánek, Petr ; Schmidtová, Jana
The paper deals with reliability and validity analyses of the Youth Self-Report questionnaire by Thomas M. Achenbach. It is a method comprising eleven subscales, mostly syndromes of pathological conduct of children and adolescents. The data were obtained from the psychiatric patients (girls) from 12 to 18 years, most of them were exposed to family violence and abuse. The analyses of internal consistency and correlation analyses supporting the empirical validity of scales were conducted.
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Manipulator for cylinder heeling
Kadlec, Miroslav ; Kalhotka, Jiří (referee) ; Kašpárek, Jaroslav (advisor)
This diploma thesis discusses a proposal of "a manipulator for casting of cylinders". This manipulator is a part of a brushing machine complex, which is not a part of my diploma thesis. With the aid of the manipulator it is possible to exchange cylinders of brushing machines. The computational section includes calculations of traversing mechanism, stroke mechanism and electric drive. Furthermore, a calculation of the main constructional elements is solved. One part of the diploma thesis is, indeed, dedicated to the partial graphic documentation, which is in the range of the assembly reports of the manipulator main parts.
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