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Statement of finances and closure of account in the accounting entity
CHROMÁ, Libuše
The target of my bachelor study is to present a global overview of the Statement of finances and Statement of balances in the accounting entity. In the theoretical part, I described the processes of the Statement of finances and Statement of balances. It specifies basic definitions and rules. This is followed by preparative work and the closing of the book of accounts. In the chapter about the Statement of balances, I consider the individual statements (balance sheet, statement of loss and profit, footnotes, cash flow), their composition and related obligations. The purpose of the practical part is to close the accounting period of the entity and to compile the Statement of balances with help of the accounting basis. Here I described the calculation of the depreciation, accrued cists and determination of the corporation income tax. Furthermore, I put together the balance sheet, statement of the profit and loss, cash flow overview and overview of variations in the shareholder´s capital. The Statement of finances and Statement of balances are demanding processes. It is a key-moment of the accounting period. I have checked up this statement myself in practice.
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External Sources of Finance for Business Projects in the Czech Republic
Kubíčková, Kateřina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor thesis is focused on external sources of finance for business projects in the Czech Republic. The theoretical framework summarizes the expertise and definitions relating to business, entrepreneurs personality, to legal forms of business and traditional external sources of finance. As the lack of resources or difficult access to traditional sources of capital can sometimes be an obstacle in the realization of a welcome and viable business plan, the second half of the thesis is devoted to alternative options of financing business projects with an emphasis on EU subsidies drawing. Other analysed external sources of finance are the investments of private investors called Business Angels, venture and private equity capital, crowdfunding and at the end preferential credits from banking institutions offered to start-ups or new business projects. The main target of this thesis is to provide an overview of the available external projects funding, to find out how they are going on in the Czech Republic and at the conclusion to assess, what kinds of projects are suitable for every single kind of funding. This thesis could help to entrepreneurs, who do not have enough funds for their idea, to be knowledgeable in current options of external financial sources.
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The impact of the economic cycle to finance the defense of the Czech republic in years 2004-2014
Heres, Ondřej ; Chmelová, Pavla (advisor) ; Strejček, Ivo (referee)
This bachelor work examines the impact of economic performance on financing the defense sector in the Czech Republic in the years 2004-2014. The main questions are whether this influence is clear and the extent to which is essential for funding this sector. The work also provides a basic overview about development and structure of the Ministry of Defence budget in these years. The theoretical part contains theories of business cycle and public sector and briefly introduces the basic institutions that are tasked to provide a defense. The analytic part analyzes the expenditures and revenues of the Ministry of Defence and assesses their mutual influence and simultaneously the influence of GDP on these indicators. To compare with previous findings, the GPD growth rate and the growth rate of defense expenditures in selected countries of NATO are analyzed in brief in the last chapter. While findings based on data from the Ministry of Defence have rather anticyclical development of defense expenditures, in selected countries of NATO, the development is more procyclical. It highlights the very ambiguous impact of the economic cycle on expenditures in the defense sector.
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A public opinion poll on hospices in Czech Republic
Křížová, Pavlína ; Šamánková, Marie (advisor) ; Česal, Pavel (referee)
The aim of the work was to ascertain the level of aweareness of the population of the Czech Republic about hospices and hospice services and also their interest in hospices. This work contains a general, brief overview of the terms relating to dying, death, palliative and hospice care and the history of hospices in our country and the world. Furthermore it contains an overview and description of the individual working hospice buildings within the territory of the Czech Republic together with a mention of the projects for and building of new Czech hospices. An inseparable part of each hospice are the volunteers, thus their irreplaceable significance for the activities and running of all hospices is also described in this work. For the running of the practical part of this research investigation the obtaining and evaluation of at least 200 questionnaires (this work contains 201 of them) was required from respondents of over 18 years of age from over the whole of the Czech Republic. The evaluation of these questionnaires often produced surprising results concerning the precise degree of informity and public interest in hospices. It was established that close to a majority of respondents knew what a hospice was whereas somewhat fewer could define the concept of a hospice. The public also grasped the importance...
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Možnosti využití sociálních sítí pro podporu podnikání v autoservisech
Mischaniuk, Mykhailo ; Molnár, Zdeněk (advisor) ; Gála, Libor (referee)
The diploma thesis deals with the problem of using social networks in the field of car repair services. The primary aim is to provide the recommendations for businesses in a structured way on how to better utilize these networks to get better competitiveness. This work is divided into three parts. The first theoretical part deals with basic description of networks and their statistics. This part also covers some basic tools that we can use to analyze and maintain social network platforms. The second analytical part deals with competitive analysis in car repair services and gives an overview of the most popular Runet social network platforms. The third practical part provides structured view on all important aspects of social platform maintenance and behaviour. In this section, you can find the description of various views and the recommendations I give to the specific car repair service.
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Taxation of Employee benefits in the chosen EU countries
Nguyenová, Phuong ; Rytířová, Lucie (advisor) ; Finardi, Savina (referee)
This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.
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Usage of unstructured data in Business Intelligence
Rakhmanova, Malika ; Šperková, Lucie (advisor) ; Karkošková, Soňa (referee)
The aim of the thesis is to identify the main trends that are occurring in the market of Business Intelligence and related to unstructured data, to describe the possibilities for integrating unstructured data, to clarify what the impact on the company have the results that can be obtained using these solutions and how generally incorporate an analysis of unstructured data into BI. Another aim is to show the current situation of processing unstructured data on the example of BI system. The thesis is divided into several parts. First part is describing of the Business Intelligence area and the basic components of Business Intelligence, as well as identifying market trends. Then, there is the next part: separating the data into structured and unstructured. Here is the part about how you can access and analyse unstructured data and what is their place in BI systems. This is the end of a block of unstructured data and the beginning of a description of the enhanced version of BI. Finally, the current market situation and BI tools, which include unstructured data, are introduced. This section provides an overview of how BI tools approach to analyse unstructured data. Existed literature, professional and freely available Internet resources are used for writing the work. The purpose is to serve as a source of information for quickly orienting in the current situation, to serve as a guide to the world of BI solutions and to show potential users what are the options and functionality of these BI solutions.
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Phishing in the gaming industry
Nguyen Van, Thanh ; Luc, Ladislav (advisor) ; Veber, Jaromír (referee)
This bachelor thesis deals with a currently major issue of cyber security, which is phishing. The study is also specific in that it is focused on the gaming industry, which is subjected to a detailed analysis. The first goal of thesis is to acquaint the reader with problems of security risks of phishing in general and in game related fields. To achieve this goal, in the introduction of the theoretical part of the work, the general problem of phishing with a view on historical development and expansion is presented. Furthermore is described topic of gaming industry, its trends of videogames and security risks of online trading. The second goal is to give future and existing Steam users an overview of common phish-ing attacks and countermeasures. To achieve this goal, in the analytical part of the work, a specific gaming platform in online trading and distribution of game is selected, Steam from Valve. In the practical part of the work, eight selected phishing attacks are conducted to brief analysis and completed into a final evaluation and countermesures of all attacks.
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Creation of the Enterprise Architecture model according to the TOGAF framework
Čapek, Jan ; Doucek, Petr (advisor) ; Zeman, Petr (referee)
The present diploma thesis aims at introducing the Enterprise Architecture and creating an abstract model of a company. The primary focus is on application and process layers as defined in the architecture framework TOGAF. The thesis is divided into theoretical and practical part. The theoretical chapter starts with a business model analysis which means to describe mission vision and companys values as a part of the strategy framework. Furthermore the business processes are described in the latter part of this section. This chapter attempts to explain how to map a business process and to categorize it by nature and maturity level. Penultimate chapter introduces the Enterprise Architecture in general. This section includes arguments as to why the companies should be concerned with the Enterprise Architecture advantages of the Enterprise Architecture implementation into the companys documentation relationship of companys core business and IT and examples of the Enterprise Architecture frameworks. The last chapter deals with the TOGAF framework where Architecture Development Method is described. This means how Enterprise Architecture model is created and how to implement changes into the layers according to the TOGAF framework. Simultaneously the last section of this chapter describes the reference models which provide graphical overview of all abstractions layers. The practical part of the thesis elaborates on the theoretical part using the Architecture Development Method process in order to create the Enterprise Architecture model according to TOGAF framework. Same as the theoretical part it only focuses on the application and process layer. Firstly the business model is decomposed into vision mission and companys values to the companys strategy and business goals in order to grasp further understanding of business processes detailed description. Subsequently the abovementioned aspects are recomposed to create process map which provides the management overview. The application layer undergoes the same process; nonetheless the process map is replaced by information system description and reference model creation. Once the models are created the thesis compares them with the business and strategic goals. The benefit brought by this thesis is critical evaluation of current status to propose changes to achieve target architacture according business and strategic goals established by management.
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Renewable energy legislation
Kučerová, Veronika ; Štěpánek, Petr (advisor) ; Černý, Pavel (referee)
This master thesis discusses current legislation in the field of supported and renewable energy sources. At the beginning of the thesis are defined renewable energy sources from the perspective of Czech legislation and of professional view. The second part is focused on legislation regarding renewable energy sources in the European Union and the Czech Republic. Follows an overview of the support tools and legislation regarding renewable energy sources in other member states of the European Union and the current status of the set objectives related to the share of energy from renewable sources in gross final energy consumption, which have been established by Directive 2009/28/EC. At the end is summary, along with an overview of the most successful and least successful countries in terms of achieving the objective.
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