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Erros in accounting practices, research available resources, evaluation and confrontation with the theoretical background
SEDLÁČKOVÁ, Šárka
The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.
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Development of POS system application with support of EET for retail trade
Nguyen Manh, Tho ; Pavlíčková, Jarmila (advisor) ; Bruckner, Tomáš (referee)
The goal of this thesis is to design and develop an application software for the POS system. The main criterion of the developed system is to support online registration of sales, which meets the requirements stated by the Act no. 112/2016 Coll., on Registration of Sales. In this thesis the POS system is designated to support processes of retail trade. The theoretical part focuses on the description of the POS system and its components. To solve the issue of online registration of sales, an analysis of the legislation and the market with the POS systems was made. The thesis also presents an analysis of the processes and requirements, a solution design and the implementation of applications based on Java. To test the functionality of the developed application a test case was used. The final chapter summarizes the content of the thesis and outlines possible future developments. The output of this paper is a functional POS application, which will be available for download under open-source license. This paper could also serve as a business guide to understand the topic of POS systems and online registration of sales.
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Web Application Development with Spring Framework
Nizamov, Kirill ; Pecinovský, Rudolf (advisor) ; Šlajchrt, Zbyněk (referee)
The thesis is concerned with a comparison between a Java framework called Spring and Grails, Zend, Nette, NodeJS, Play, Symfony, OpenXava frameworks described in the theses of Odehnal [1], Kočárek [2], Kadlec [3], Dočkal [4], Šimon [5]. The thesis consists of two parts. The theoretical part introduces the Spring ecosystem and its individual modules to the reader. This part also outlines trends and estimates Spring position and popularity among other Java frameworks. The practical part focuses on web application development based on the criteria defined in the Odehnal's thesis [1]. The sample application shows the style of development in the Spring framework and its functionality and capabilities. Based on the gained experience during the sample application development, Spring is next compared to the other frameworks mentioned earlier and included into the previous comparison. The comparison criteria are specified in the Odehnal's thesis [1] and consist of 4 areas. First of all, there is a basic framework differences comparison. Next, there is an architecture comparison. The third area involves a comparison of work with the framework which also contains both objective criteria and personal estimation. The last part is dedicated to a comparison related to framework support, available literature and overall popularity. The result of this thesis is a comparison of 8 frameworks including the created sample application, which should help the readers when selecting one of the them and should make it easier to orientate in the world of web frameworks.
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Implementation of the Smart Metering Systems in Energetics in Slovakia
Petreová, Adela ; Machek, Ondřej (advisor) ; Tyll, Ladislav (referee)
The goal of the Master´s thesis is to map the actual situation of transformation of power energy sector to smart grid, find answers to some of the major questions concerning the implementation of smart metering systems, evaluate societal and economic costs and benefits, evaluate trends in legislation, compare the situation in Slovakia with other peer countries from the European Union, and create a follow-up recommendations for Slovakia based on this assessment. The thesis includes detailed critical analysis of the CBA, originally created for Slovakia, using benchmarking with countries with a different calculation approach. The used methodology in this work is a research of available resources, qualitative research of case studies, break-down of the CBA, and expert research through interviewing. The outcome is evaluation of economic and societal contributions of smart metering systems and mapping the process and state of the implementation.
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Řízení IS/ICT se zaměřením na sourcing služeb informačního systému
Šebesta, Michal ; Voříšek, Jiří (advisor) ; Havlíček, Zdeněk (referee) ; Příklenk, Oldřich (referee) ; Král, Jaroslav (referee)
Research on outsourcing has been around for several decades, while recent evolution in the information systems discipline towards ICT service commoditization significantly changes the context of decision-making. Services that are available on-demand via the Internet allow organizations implementing functions they demand in a fraction of time. This trend represents a chance for organizations seeking to use advanced ICT services without a need of major investments. Problem is the current lack of guidelines and tools for managing ICT services and their outsourcing. Given the trends on the ICT service market, it is expected that much of the IT management in the future will encompass the ICT services and utilize service-level structures. Methods currently available are either too broad or encompass only small part of the whole problem. Ad-hoc or unsound decisions in this area might cause major complications in terms of quality, usability, integration, and consequently influence total cost of organizational IT. Organizations need to either revise existing models or propose and implement completely new models to manage their IS/ICT. This thesis deals with the management of IS/ICT with focus on the ICT services outsourcing. It discusses available sourcing models in the literature and links them to the various interconnected areas. Based on these areas, it presents an integrated view on IT outsourcing strategies. Most importantly the thesis proposes an original concept for decision-making about outsourcing of ICT services named the SOURCER framework. This approach utilizes the presented outsourcing strategies, and introduces a complex methodology and decision-making criteria that will assist organizations with selection of ICT services in order to maintain and manage a most suitable ICT service portfolio. The decision-making is based on four essential viewpoints: function, costs, time, and quality. These viewpoints are discussed, individually analyzed, and serve as a basis for further research. The whole framework is developed and validated according to Design Science Research Methodology (DSRM). Individual components are evaluated using a survey among a group of selected IT managers. Proof of concept is then established by a case study on framework use in a real organization. This case study covers strategy specification, business--IT alignment, specifying service architecture and its interconnections, outsourcing, and management of the ICT service portfolio.
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Clustering and regression analysis of micro panel data
Sobíšek, Lukáš ; Pecáková, Iva (advisor) ; Komárek, Arnošt (referee) ; Brabec, Marek (referee)
The main purpose of panel studies is to analyze changes in values of studied variables over time. In micro panel research, a large number of elements are periodically observed within the relatively short time period of just a few years. Moreover, the number of repeated measurements is small. This dissertation deals with contemporary approaches to the regression and the clustering analysis of micro panel data. One of the approaches to the micro panel analysis is to use multivariate statistical models originally designed for crosssectional data and modify them in order to take into account the within-subject correlation. The thesis summarizes available tools for the regression analysis of micro panel data. The known and currently used linear mixed effects models for a normally distributed dependent variable are recapitulated. Besides that, new approaches for analysis of a response variable with other than normal distribution are presented. These approaches include the generalized marginal linear model, the generalized linear mixed effects model and the Bayesian modelling approach. In addition to describing the aforementioned models, the paper also includes a brief overview of their implementation in the R software. The difficulty with the regression models adjusted for micro panel data is the ambiguity of their parameters estimation. This thesis proposes a way to improve the estimations through the cluster analysis. For this reason, the thesis also contains a description of methods of the cluster analysis of micro panel data. Because supply of the methods is limited, the main goal of this paper is to devise its own two-step approach for clustering micro panel data. In the first step, the panel data are transformed into a static form using a set of proposed characteristics of dynamics. These characteristics represent different features of time course of the observed variables. In the second step, the elements are clustered by conventional spatial clustering techniques (agglomerative clustering and the C-means partitioning). The clustering is based on a dissimilarity matrix of the values of clustering variables calculated in the first step. Another goal of this paper is to find out whether the suggested procedure leads to an improvement in quality of the regression models for this type of data. By means of a simulation study, the procedure drafted herein is compared to the procedure applied in the kml package of the R software, as well as to the clustering characteristics proposed by Urso (2004). The simulation study demonstrated better results of the proposed combination of clustering variables as compared to the other combinations currently used. A corresponding script written in the R-language represents another benefit of this paper. It is available on the attached CD and it can be used for analyses of readers own micro panel data.
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Míry podobnosti pro nominální data v hierarchickém shlukování
Šulc, Zdeněk ; Řezanková, Hana (advisor) ; Šimůnek, Milan (referee) ; Žambochová, Marta (referee)
This dissertation thesis deals with similarity measures for nominal data in hierarchical clustering, which can cope with variables with more than two categories, and which aspire to replace the simple matching approach standardly used in this area. These similarity measures take into account additional characteristics of a dataset, such as frequency distribution of categories or number of categories of a given variable. The thesis recognizes three main aims. The first one is an examination and clustering performance evaluation of selected similarity measures for nominal data in hierarchical clustering of objects and variables. To achieve this goal, four experiments dealing both with the object and variable clustering were performed. They examine the clustering quality of the examined similarity measures for nominal data in comparison with the commonly used similarity measures using a binary transformation, and moreover, with several alternative methods for nominal data clustering. The comparison and evaluation are performed on real and generated datasets. Outputs of these experiments lead to knowledge, which similarity measures can generally be used, which ones perform well in a particular situation, and which ones are not recommended to use for an object or variable clustering. The second aim is to propose a theory-based similarity measure, evaluate its properties, and compare it with the other examined similarity measures. Based on this aim, two novel similarity measures, Variable Entropy and Variable Mutability are proposed; especially, the former one performs very well in datasets with a lower number of variables. The third aim of this thesis is to provide a convenient software implementation based on the examined similarity measures for nominal data, which covers the whole clustering process from a computation of a proximity matrix to evaluation of resulting clusters. This goal was also achieved by creating the nomclust package for the software R, which covers this issue, and which is freely available.
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Plan for improvement of internet marketing of chosen engineering company
Pokorný, Zdeněk ; Hinčica, Vít (advisor) ; Olšanová, Květa (referee)
The objective of this bachelor thesis is to evaluate the contemporary usage of internet marketing by company POKORNY, spol. s r. o. and at the same time to suggest its possible further development. Within contemporary usage of internet marketing is analysed company's website on the basis of its overall quality, content and its statistical values. In connection to company's website is subsequently analysed its optimization for search engines as well. Furthermore the thesis analyse usage of 2 social networks, which are Facebook and LinkedIn. Afterwards the thesis suggest possible further development of company's internet marketing which includes recommendation to eliminate discovered current deficiencies and suggestions to start using new available tools. The result of these recommendations should be better competitiveness of the company.
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Data Mining for Effective Customer Communication
Madhi, Simona ; Šperková, Lucie (advisor) ; Novotný, Ota (referee)
The aim of this paper is to describe and illustrate benefits of using Data Mining for effective customer communication. The objective is to perform a Data Mining analysis in order to achieve results with potentially beneficial influence on the company s relationship with its customers, while using the KNIME Analytics Platform tool. The paper introduces the theoretical aspect of Customer Relationship Management, Data Mining and the opportunities of using Data Mining to improve CRM; followed by a market analysis of available Data Mining tools and the introduction of the KNIME Analysis Platform. Furthermore, the knowledge thus reached is used for the performance of real data analysis with the aim of reaching customer knowledge that would be appropriate to use within CRM strategy and finally to positively influence the value of customer relationships.
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The impact of South China Sea dispute on trade relations between China and Vietnam
Nguyen Hong, Viet ; Vlčková, Jana (advisor) ; Hasík, Gabriel (referee)
This bachelor thesis investigates the impact of South China Sea dispute on mutual relations between China and Socialist Republic of Vietnam. Thesis lays great emphasis on the analysis of mutual trading relations. The goal of this work is to find out if the dispute over territory has negative influence on mutual relations and to what extent. Therefore, thesis is divided into 3 main chapters. The introductory chapter describes position and development of each country. Second chapter uses findings from the introductory part for the analysis of political and trade relations of both countries. It focuses on the history of mutual relations and mainly it lays emphasis on current mutual relations. Last chapter of the thesis is dedicated to the issues regarding South China Sea. Motives and causes of this dispute are described in this chapter. It provides a view on the course of this territorial dispute, and also impacts on mutual relations are analyzed. The output of all three chapters helps to formulate following conclusion. Dispute over South China Sea has impact on mutual relations. Predominantly, it influences political relations between China and Vietnam, therefore, this dispute is often mentioned in media. However, according to available data this dispute has not had major effect on trading relations. Mutual trading between both countries went off in dispute period without any limitations and barriers.
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