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Running the debts in the company Enviro-Ekoanalytika, s. r.o.
WEIGNEROVÁ, Jana
Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims, then show the control system of the claims of ENVIRO-EKOANALYTIKA and propose improvements to the existing claims management system. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A company can analyse high earnings and profit in accounting but his financial resources can be essentially different. For a company is very important to have a sufficient number of financial resources and to this a company ensures of claims and then restricts entrepreneurial risk. The ensuring of claims means that contractual partner is obliged to realise his account payable. General forms to ensure claims are for example: penal clause, liability, acknowledge a debt, bank quarantee or altitude of debt. We can divide claims in risk claims and abandoned claims. During trading a lot of profits are formed, these profits can be evoked by for example: political or economical events, announcing a financial insolvency or natural catastrophe. Between the most frequent cause of risk claims are mainly the absence of morality in business relations. If the payment of claim is not done until fixed date, the claim gets the bad debt. The only way how to anticipate abandoned claims is, that busines men do not let them come into existence. The proceedings also include claims recovery. The main objective of recovery is to get customers to pay, and as early as possible. Most companies use a standard procedure for recovery, which includes telephone reminders, terminating the supply of credit, written reminders, the transmission of judicial or extrajudicial recovery.
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Analysis of selected challenges when exporting fast-moving consumer goods from Mexico and suggestion of particular optimization
Kudelová, Jarmila ; Kolář, Petr (advisor) ; Staroba, Jaromír (referee)
This Master´s Thesis deals with the exportation of fast-moving consumer goods from Mexico. The theoretical part explains the concept of FMCG and describes the steps that should generally be followed when exporting FMCG from Mexico. Furthermore, the elements related to maritime transportation are described, because this type of transport of exporting from this country is used most often. Within the specific case of Corona, detailed logistics structure of the export process is displayed. By analysing its operation, the main challenges associated with carriers used for the export are identified and ultimately partial solutions that should be implemented to minimize the occurrence of problematic points are suggested.
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Risk group of persons with disabilities on the labour market in Prague from 2005 to 2015
Hošková, Laura ; Maule, Petr (advisor) ; Lukášová, Tereza (referee)
The theoretical part of the Bachelor Thesis comprehensively illustrates the status and representation of persons with disabilities (PWD) on the current labour market in the Czech Republic. In a general manner, the Thesis looks at the employment policy as well; especially its legislative basis in the legal framework of the Czech Republic and selected EU countries. Furthermore, the legal obligations of employers of PWD and the possibilities of fulfilling the mandatory share of PWD employment are stated. Findings of two qualitative employment studies are presented showing that PWD enter the labour market equipped with specialized competencies, which they are willing to complete by retraining programmes in case of need. The employers perceive the employment of PWD mainly as a financial profit, granted to them by the state; and the legislative conditions are a sufficient incentive for them. The questionnaire survey pointed out that the weakness in the employment of PWD is the lack of part-time jobs, which are highly demanded among them. Therefore the Thesis presents a solution, which could be the creation of shared work positions.
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Business plan. Business in the area of cultivation and processing of lavender.
Třešňáková, Karin ; Zadražilová, Dana (advisor) ; Zadražil, Václav (referee)
This thesis is focused on the business plan in the cultivation and processing of lavender. The aim is to determine whether the plan can be implemented profitably. In the first part, I deal with the formal requirements of business plan, its simplified form LEAN CANVAS, SMART method for determining targets. Another chapter is a marketing strategy and marketing mix. Following the financial plan, which is divided into an optimistic and a pessimistic variant. The second part describes the history of growing lavender, its healing powers and possibilities of use. The third part, its own business plan.
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Differences and similarities on the approaches of buyers from X and Y generations regarding sustainable procurement
Lacour, Maxime ; Štěrbová, Ludmila (advisor) ; Geniaux, Isabelle (referee)
Responsible procurement has become a real challenge for companies following the current trends of Corporate Social Responsibility (CSR) and more and more ethic-oriented customers. Differing from the concept of green procurement this concept of responsible procurement supports the willingness of companies to have ethic and sustainable supplies. The usual criteria in procurement such as price performances innovation terms and time of payment have increasingly been coupled with more ethic-oriented ones. These criteria related to ethics combine both social and environmental responsibilities of suppliers and stakeholders such as energetic savings and the possession of a particular certification. Currently many call for tenders set ecological requirements for suppliers or subcontractors even in non-strategic procurement activities. The goal of this thesis is about comparing this approach to responsible procurement between buyers from the X and Y generation: do they share the same ideas and priorities concerning responsible procurement? For both of these generations are the advantages and drawbacks of responsible procurement similar?
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The business plan for SnackBag company and its expansion into the foreign markets
Ježová, Jana ; Svobodová, Ivana (advisor) ; Srpová, Jitka (referee)
The aim of this thesis is to create a business plan for the newly established business subject in the health food industry and evaluate the viability of the plan. The plan also includes the choice of the appropriate form of potential expansion into the foreign market. This thesis is divided into theoretical and practical parts. To create this business plan, firstly it was necessary to write down the complex theoretical framework of the basic aspects which are crucial for small and medium businesses. Secondly, it was needed to sum up the general principles of creating a business plan, characterise its structure and mention the most common mistakes and problems that entrepreneurs may encounter. The theoretical part is concluded by a description of the appropriate forms of expansion for small and medium businesses. Based on this theoretical framework the business plan for the company SnackBag was created with the emphasis on the project´s financial calculation. The calculations confirm the business plan as viable. Analysis of the main advantages and disadvantages of particular forms of expansion to foreign markets concludes that the franchise was evaluated as the most suitable for SnackBag.
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Serverless single page application in JavaScript
Zikmund, Marian ; Pecinovský, Rudolf (advisor) ; Suchan, Vladimír (referee)
The goal of this thesis is to design and develop a framework for building modern single- page application in the JavaScript programming language and describe this approach to development. The work also contains the documentation for a more comfortable use and customization. The content is divided into eight chapters. The introduction is followed by the retrieval of information resources, including the specifics of the JavaScript programming language and explanation of the formation of single-page application. The description of the basic principles of their functioning, motivation and justification, when and why this approach is appropriate is also included. The work is primarily focused on the issue of single-page application, for which the use of the JavaScript programming language is crucial. For this reason, this work provides a whole chapter about this programming language, also including a description of its history and role in the context of others. Below are the common characteristics of single-page applications frameworks, built on top of the library ReactJS, whose formation is engaged in the following chapter. The developed framework also contains the user guide. The practical outcome of this work is an open source framework for creating serverless single-page applications, which is due to its architecture and documentation appropriately adaptable.
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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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