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International Financial Reporting Standards - Framework
KOTTOVÁ, Jitka
This bachelor´s work has to do with International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) and Framework, which is their part. Framework itself is not an accounting standard. It contains basic presumes, from which goes text IAS/IFRS. It demarcates targets accounting statement inclusive specification users accounting statements. It engages qualitative characteristics accounting statements, definitions of basic elements of statements. It demarcates criterions and conditions for recognizing basic elements of statements in accounting and methods theirs evaluating. It explains questions about capital conception and its saving too. It is also a concrete basic idea of accounting statements. Main frameworks´ target is that the information in accounting statements are equal in national (national frameworks) and gradually in international criterion too (framework IAS/IFRS). The reason is, that differences in each national accounting legislatives were (and still are) the fundamental problem which cause troubles in comparing and evaluating (classification) accounting statements between companies from different states of the world. In the last years some project are realized. Their main target is to harmonize IAS/IFRS and US GAAP to gradually make a uniform framework, which will be compatible in Europe and American standards, and also in international criterion.
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Design of methodology of administration and management of issues and its application in chosen organisation
Holub, Adam ; Stanovská, Iva (advisor) ; Novák, Tomáš (referee)
This thesis is focused on design methodology of administration and management of issues, using issue-tracking system. The objective is to create such methodology and deploy it to specific organization. During methodology creation, there were used best practices, acquired from source thesis and authors experiences. In theoretical part of thesis are described approaches, witch is this thesis based on. Then thesis describes what issue-tracking system is and lists mostly used issue-tracking systems. In practical part, the methodology itself is created. At first, target group is described. Then, types of issuse and roles used in issue-tracking system are described. Then is described, how to create lifecycle of issue and how to handle with its attributes. Last part is focused on data reporting from issue-tracking system. Last chapter of practical part describes how to implement methodology to issue-tracking system JIRA.
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Business Intelligence solutions in a company Topaz
Kochkonyan, Gretta ; Pour, Jan (advisor) ; Fortinová, Jana (referee)
The main objective of this bachelor thesis is to analyze the business environment of the company Topaz and to design a BI solution prototype based on this analysis and requirements of company. The solution will be used in subsequent support for the managerial decisions of the business owner. The necessary condition for fulfilling the objective of this thesis was the access to the in-formation system of the company and to the data that were used as a basis for the analysis and design of the Business Intelligence solution. Access to the IS and its data has been granted by the owner of the company Topaz. The work is divided into theoretical part, which describes the basic characteristics of BI, or the Self-Service BI respectively, and to the practical part, where the running of the company is described with an emphasis on the support of an established information system. Then, an initial study is conducted, including requirements, with which the dimensional model is made. Finally, samples of the respective reports are presented.
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Analysis of Reporting in Business and its Technological Coverage by Microsoft BI
Lučan, Martin ; Pour, Jan (advisor) ; Pavlíčková, Jarmila (referee)
This master thesis deals with an analysis of reporting in business and its technological coverage by Microsoft Business Intelligence portfolio. The main objective of this work is to analyze the individual organization's requirements on reporting and coverage options. This work can serve as a tool for implementation of reporting in a company or for increasing the efficiency of reporting. The first part is theoretical. It deals with Business Intelligence as an environment for reporting. It also defines the basic concepts. The next part covers the area of reporting. This section provides an insight into the history, definition of outcomes and detailed classification of reporting from different perspectives. Furthermore, the definition of users reporting and the reporting standards in companies is also covered. At the end of this chapter, there is the definition of the benefits of reporting for companies. The main part of this master thesis is an analysis of the requirements for reporting in companies. The chapter defines five key perspectives which are described in a greater detail. The methods how companies should methodically approach these requirements are also discussed. The chapter further looks at the requirements for a concrete report. An output of this chapter is an effective template for gathering requirements for a specific report. The last chapter focuses on reporting portfolio analysis of Microsoft and defines the concept of Microsoft. It provides detailed information about reporting products that Microsoft offers. An analyses and a mapping of the individual characteristics of the products and the requirements is defined in this thesis.
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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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The leveling of the newly stabilized elevation points in RA Detmarovice in 2016
Kajzar, Vlastimil ; Waclawik, Petr ; Staš, Lubomír
In the northern area of mining areas Doubrava and Karvina mines on the border RA Detmarovice and Doubrava are implemented, the mining activities. For this reason, in order to detect possible effects of the mine to the surface and surface objects twice a year height focuses, points in this area stable. From 2014 he was a contractor for these works chosen by the Institute of Geonics, v.v.i., Ostrava. The measurement results are annually presented in the final report - elevation measurements in the northern area of mining areas Doubrava and Karviná Mines I. In 2016, the existing network of height points in a cadastral municipality Dětmarovice expanded by 11 new points. New points are stabilized by means of steel bench mark on objects. Elevation point near house No. 713 is a stabilized form of measuring support cast-in steel casing
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Report on the Last Work by Dr. Erich Nuding
Rohn, Jiří
This is a facsimile copy of a 1994 report on the unpublished last paper by Dr. Erich Nuding. It is being made public here in the hope that even after twenty-two years it may be of interest for researchers working in the area of interval computations because of the intriguing concept of the "fourth modality" which has not been rediscovered during a quarter of century which has elapsed since its original formulation.
Fulltext: content.csg -  PDF
Plný tet: v1235-16 - PDF
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