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Využití informací z účetní závěrky ve finanční analýze
Macháčková, Milena ; Nováčková, Zdenka (advisor) ; Hlaváčková, Stanislava (referee)
Práce pojednává o podobě účetní závěrky v ČR a o jejím využití pro vypracování finanční analýzy podniku. Součástí práce je zhodnocení finanční situace společnosti Východočeská plynárenská, a. s. a porovnání české a mezinárodní úpravy účetní závěrky z hlediska dopadů na finanční analýzu.

The Controlling Study
Herda, Tomáš ; Mikovcová, Hana (advisor) ; Herda, Zdeněk (referee)
The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.

Content Marketing for Lead Generation in B2B Educational and Consulting Services
Nykodýmová, Barbora ; Zamazalová, Marcela (advisor) ; Pospíchal, Tomáš (referee)
The aim of this thesis is to acquaint the reader with the issue of content marketing for generating leads and information about potential customers, then to analyze and offer some recommendations for its further use among B2B suppliers of educational and consulting services. The theoretical part discusses three key topics: the specifics of the services and B2B sector; content marketing and the reasons for its inclusion in marketing strategy; and the issue of lead generation as a possible metric of content marketing and sales tool. The practical part of the thesis approaches this topic from the perspective of four representatives of service suppliers, complemented by a point of view of the mediate company IVITERA. This company brings together one of the largest B2B communities in the services sector on the Czech market within its (especially online) media projects. Research was conducted through individual interviews with representatives of all five companies and by an analysis of secondary data, leads and keywords provided by the mediate company.

Use of Interest Rate Models for Interest Rate Risk Management in the Czech Financial Market Environment
Cíchová Králová, Dana ; Arlt, Josef (advisor) ; Cipra, Tomáš (referee) ; Witzany, Jiří (referee)
The main goal of this thesis is to suggest an appropriate approach to interest rate risk modeling in the Czech financial market environment in various situations. Three distinct periods are analyzed. These periods, which are the period before the global financial crisis, period during the financial crisis and in the aftermath of the global financial crisis and calming subsequent debt crisis in the eurozone, are characterized by different evaluation of liquidity and credit risk, different relationship between financial variables and market participants and different degree of market regulations. Within this goal, an application of the BGM model in the Czech financial market environment is crucial. Use of the BGM model for the purpose of predicting a dynamics of a yield curve is not very common. This is firstly due to the fact that primary use of this model is a valuation of interest rate derivatives while ensuring the absence of arbitrage and secondly its application is relatively difficult. Nevertheless, I apply the BGM model to obtain predictions of the probability distributions of interest rates in the Czech and eurozone market environment, because its complexity, direct modeling of a yield curve based on market rates and especially a possibility of parameter estimation based on current swaptions volatilities quotations may lead to a significant improvement of predictions. This improvement was also confirmed in this thesis. Use of swaptions volatilities market quotations is especially useful in the period of unprecedented mone- tary easing and increased number of central banks and other regulators interventions into financial markets that occur after the financial crisis, because it reflects current market expectations which also include future interventions. As a consequence of underdevelopment of the Czech financial market there are no market quotations of Czech koruna denominated swaptions volatilities. I suggest their approximations based on quotations of euro denominated swaptions volatilities and also using volatilities of koruna and euro forward rates. Use of this approach ensures that predictions of the Czech yield curve dynamics contain current market expectations. To my knowledge, any other author has not presented similar application of the BGM model in the Czech financial market environment. In this thesis I further predict a Czech and Euro area money market yield curve dynamics using the CIR and the GP models as representatives of various types of interest rates models to compare these predictions with BGM predictions. I suggest a comprehensive system of three criteria, based on comparison of predicti- ons with reality, to describe a predictive power of selected models and an appropria- teness of their use in the Czech market environment during different situations in the market. This analysis shows that predictions of the Czech money market yield curve dynamics based on the BGM model demonstrate high predictive power and the best 8 quality in comparison with other models. GP model also produces relatively good qua- lity predictions. Conversely, predictions based on the CIR model as a representative of short rate model family completely failed when describing reality. In a situation when the economy allows negative rates and there is simultaneously a significant likelihood of their implementation, I recommend to obtain predictions of Czech money market yield curve dynamics using GP model which allows existence of negative interest rates. This analysis also contains a statistical test for validating the predictive power of each model and information on other tests. Berkowitz test rejects a hypothesis of accurate predictions for each model. However, this fact is common in real data testing even when using relatively good model. This fact is especially caused by difficult fulfilment of test conditions in real world. To my knowledge, such an analysis of the predictive power of selected interest rate models moreover in the Czech financial market environment has not been published yet. The last goal of this thesis is to suggest an appropriate approach to obtaining pre- dictions of Czech government bonds risk premium dynamics. I define this risk premium as a difference between government bond yields and fixed rate of CZK IRS with the same length. I apply the GP model to describe the dynamics of this indicator of the Czech Republic credit risk. In order to obtain a time series of the risk premium which are necessary for estimation of GP model parameters I firstly estimate yield curves of Czech government bonds using Svensson model for each trading day since 2005. Resulting si- mulations of risk premium show that the GP model predicts the real development of risk premiums of all maturities relatively well. Hence, the proposed approach is suitable for modeling of Czech Republic credit risk based on the use of information extracted from financial markets. I have not registered proposed approach to risk premium modeling moreover in the Czech financial market environment in other publications.

Expected development of Business Intelligence applications in the coming years
Aschmann, Jakub ; Pour, Jan (advisor) ; Fortinová, Jana (referee)
This thesis focuses on the development of Business Intelligence applications. The main area is the potential development in the coming years, history of business intelligence and individual components. To acquire the necessary knowledge, I studied educational materials and electronic publications. In Chapter 3 I focus on the definition of BI, in the following chapter I analyse individual components and the last chapter is dedicated to the development in the future. This thesis will provide comprehensive knowledge and trends in business intelligence to readers who are interested in this area and are looking for complex information.

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.

Analysis of the company environment
Hladík, Ondřej ; Dvořáček, Jiří (advisor) ; Strouhal, Jiří (referee)
This bachelor thesis deals with methods of analysing the company environment and then using these methods on a company Travel Service, a.s. The primary purpose is to determine main factors affecting the market position of this company. Methods used for analyzing the company environment are introduced in theoretical part of the thesis. For analysing the macroenvironment is used PEST analysis and Porter five force model is used for analysing the critical factors of macroenvironment. The thesis include SWOT analysis and recommendations for the company based on the collected informations.

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.

Nursing care of the operation area before and after the operation
KRATOCHVÍLOVÁ, Michaela
Theoretical outcomes The preparation of the operating field is an important part of all preoperative preparation. Preoperative preparation, before surgical intervention, cannot be neglected. In most cases, the doctor will not perform an operation without proper preoperative preparation. The only exception is urgent surgical intervention for which only the most basic preoperative preparation is provided. Preoperative preparation can be categorized as long-term, short-term, or immediate. A thorough and proper preparation of the operating field reduces any development of postoperative wound complications. The aim of thorough preoperative preparation of the operating field is to reduce any risk of developing postoperative wound complications. Postoperative care prevents postoperative complications. It is aimed at controlling the state of a patient's current health after surgical intervention, but also the surgical wound and its dressing. Both nurses and doctors are obliged to perform these controls. In the early postoperative period, the client stays in the ward or in the postoperative room. In the case of arising complications during surgical intervention, the client is moved to the ICU/ARO. The Aims of the Thesis The aim of the thesis is to map the differences in preoperative preparation of the operating field among surgery departments, and to find the differences between preparation in the operating field before a scheduled and an urgent surgical intervention. Furthermore, the aim is to find out if nurses perform preoperative and postoperative care properly. The following questions were chosen: What are the differences in preoperative preparation of the operating field among surgery departments? How do nurses perform preoperative and postoperative care of the operating field? Implemented methods In order to gain the desired information, a qualitative form of research was chosen, namely an in-depth interview method, a method of questioning, and an observational method. Observation was implemented using the hidden observation method. The respondents in the research were the nurses from the urology and the surgery departments at a hospital in Vysočina. Data collection was conducted from February to March, 2014. The acquired data was then analyzed through an open coding method. Results The subsequently transcribed interviews and observations were carefully analyzed using the 'pencil & paper' method and open coding. Eventually, five categories were created: preoperative preparation before a scheduled surgical intervention, preoperative preparation before an acute or urgent surgical intervention, preparation of the operating field, postoperative wound care, medical documentation. Conclusion The research suggests that nurses are well aware of the complete preoperative and postoperative care. What is, however, surprising is how adherence to the principles of barrier care and the client's intimity vary in the course of providing this care.The conclusions in this thesis should aim at an improvement of preoperative and postoperative care of a client and to eliminate any discovered shortcomings in the provided nursing care. The practical outcome of this thesis will be an article in a professional magazine for nurses.

Therapeutic hypotermia after cardiac arrest
JIRCOVÁ, Danuše
The bachelor thesis deals with the influence of a mild therapeutic hypothermia as a hospital post-resuscitation care of patients after cardiopulmonary resuscitation for non-traumatic cardiac arrest. Therapeutic hypothermia is a relatively new method. It is part of the European Guidelines for resuscitation since 2005. It was reported its positive effects on the neurological status of the patients. Using the method reduces the damage to the brain and cardiac muscle. The theoretical part of the thesis deals with the effect of mild hypothermia on the human body. Specifies the indication and contraindication criteria for initiation of therapeutic hypothermia, describes cooling methods of the patient and ways to terminate the therapeutic hypothermia. Describes the monitoring of physiological functions and nursing care of patients. The practical part of bachelor thesis mapped the procedures used in the administration of therapeutic hypothermia in patients treated in two large hospitals. These were Fakultní nemocnice Kralovske Vinohrady in Prague and Nemocnice Ceske Budejovice, a.s. The applied strategy of the research was qualitative. Content analysis of 10 case reports were carried out, 5 case reports from each hospital. Case reports concerning patients after cardiopulmonary resuscitation, who were treated using the therapeutic hypothermia as a part of hospital care. The aim of this thesis was to map the procedures used in the therapeutic hypothermia administration in patients after cardiopulmonary resuscitation. It was made available by hospitals after approval by ethics committees on the basis of applications submitted. The information was subsequently created into case studies that were analysed in the categorization tables. In the discussion, the results were compared with the published knowledge provided in the theoretical part of the thesis, and were commented. Analysed were: the composition of the group of patients by age and gender, provide the basic life support by witnesses prior to arrival of crew of the emergency medical service on scene, initial ECG rhythm after emergency medical service arrival, the time elapsed since the cardiac arrest appeared to restore of spontaneous circulation, initiation of therapeutic hypothermia in pre-hospital care, time elapsed since the therapeutic hypothermia start up to reaching the target body temperature, duration of the therapeutic hypothermia, the methods used for cooling the patients, the methods used for measuring the body temperature and neurological status at the time of discharge or transfer from the hospital. The results of the research surprisingly showed that general public are well-informed. Witnesses were able to recognize cardiac arrest, early called in professional help and were willing to give heart massage. This shows also the success in implementing the method of medical dispatcher-assisted basic life support in practice, because the witnesses were in many cases instructed by the medical dispatchers to resuscitate the patient. The majority of patient's initial ECG rhythm were diagnosed as ventricular fibrillation. Time to restoration of spontaneous circulation in most cases ranged within 29 minutes. To achieve the target body temperature at the recommended time limit has managed to half of patients. Target body temperature was always kept within the recommended timeframe and core body temperature was monitored. Concerns raised by an absence of the method start up in pre-hospital emergency care. The thesis highlighted the seriousness of sudden cardiac arrest and the high incidence of patients dismissed from the department with severe neurological deficit. Therefore, it is necessary to continue in research of this method, improve it and try to incorporate it already to pre-hospital care.