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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.

Effective dashboard design in the analytical tasks of IS
Janeczková, Agata ; Šedivá, Zuzana (advisor) ; Pour, Jan (referee)
The thesis deals with analysing and designing an effective dashboard. By way of introduction the topics of Business Intelligence, data storages and data quality are described. Then, an overview of analytical outputs is given and the process of their formation is outlined. The basic principles of an effective design of management reports are described, with emphasis laid on the end user. The thesis focuses on important factors of efficiency, such as applicability of transferred information and the form of their transfer. The practical part concentrates on the improvement of the efficiency of a particular dashboard. Besides the rules of a correct design, knowledge of cognitive psychology is also used for this purpose. Upon an analysis of deficiencies of an existing dashboard, proposed changes are incorporated. Changes resulting in more effective transfer of information via a dashboard are based on a theoretical basis of the previous section.

Investment Decision Making of State and Local Governments
Kula, David ; Fotr, Jiří (advisor) ; Ochrana, František (referee) ; Potluka, Oto (referee)
The topic of this dissertation thesis is collection, analysis and evaluation of information about investment decisions making within public administration bodies. The investment decision making is examined in relation to allocation of public funds on investment activities and projects. The main goal of this thesis is to analyze and evaluate the current status of the investment decision making within the public sector. Subsequently the goal is to offer new or updated knowledge related to these issues, and bring recommendations to improve the investment decision making of public administration bodies. At first, there are described current knowledge in the field of investment decision making. This is followed by an analysis of assessment methods used for evaluation and selection of investment projects. The work is completed by recommendations for investment decisions making in the form of a normative model. The model should increase benefits of public investment expenses for society. There are used data obtained through a questionnaire survey of 430 subsidized firms, 169 state organizational units and state funds and 130 cities, boroughs and counties. Another important source of information was secondary data of selected ministries and agencies, legislation and literature.

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.

Multimedia communication
Vondra, Zdeněk ; Horný, Stanislav (advisor) ; Skrbek, Jan (referee) ; Jurášková, Olga (referee)
Multimedia is a form of communication and sharing knowledge using synergic effect of parallel connected communication channels. Its main use is in producing communications products and services and in design of user interfaces. Main objective of this dissertation is to develop and create a model of multimedia communication for better understanding of the meaning and the purpose of using multimedia forms in communication process. The model will describe a system of elements and parameters of multimedia communication within the internal and external context. Another objective of this dissertation is to develop multimedia communication methodology that will be used for the design, development and evaluations of concepts of multimedia communication. The methodology will be created by applying the model of multimedia communication into the procedure structure. In theoretical way this dissertation is based on analysis of different definitions and approaches to the multimedia communications topic. This is followed by an analysis of communication theories, concepts of media, multimedia, delivery channels, and communication functions. The theoretical part is followed by the outcomes of the research in practice of four different fields of multimedia use. The knowledge gained is analyzed in the following parts in purpose of creating the model of multimedia communication and the methodology which is derived from the model. The methodology is further validated through case studies and the recommendations for further development are formulated. The model and the methodology of multimedia communication created in this dissertation present complex view on multimedia communication topic that is considered as a useful tool for meeting a specific communication purpose. Dissertation provides mechanics for use and study of multimedia communication and also defines the opportunities for further development of the methodology.

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.

Fulfilling the criteria for saturation of the patient's needs
ŠTOKROVÁ, Veronika
The thesis deals with the realization of the criteria for saturation of the patient's needs. In the current system of nursing care, the principles of modern nursing are failing to realize and therefore we want to find out the main obstacles of this situation and the possibilities of their removal. For the purpose of the thesis there were set three objectives. The first of them has set the objective of finding out the most common problems in meeting the criteria for saturation of the patient's needs. The research showed that the nurses see the problem in a lack of staff at the wards, a lack of time, excess of documentation, excessive demands for nurses. The purpose of the second objective was to find out what supports the realization of the criteria for saturation of the patient's needs. Results have shown that what helps nurses is a positive work environment, motivation, nurse´s personality, own scale of values, salary, good leadership, organization, nursing care. The third objective was to find out the opinion of nurses on meeting the criteria for saturation of the patient's needs. It turned out that the majority of respondents think that nurses do not effectively satisfy all the needs of patients for a number of reasons: there are few nurses and they are overloaded, the nurses do their best but still cannot satisfy all the patients´ needs. We also found out that the higher patients´ needs are omitted. Less than a third of the nurses indicated that nurses effectively meet all the patients´ needs. For the qualitative part of the research, we set two research questions in advance. Which criteria nurses use in patients´ needs saturation? The research showed that time, which is very valuable for nurses and very often is in short supply, is an important criteria for the saturation of the patient's needs. Furthermore, it is knowledge and manual dexterity when nurses additionally reported a lack of education of some nurses especially within the nursing process. As the next criteria, it was mentioned the cooperation with the patient as it is necessary to engage patient himself in care planning. The next criteria is monitoring of the patient´s response, which is included in every phase of the nursing process. Furthermore, the nurses agreed on criteria, which include communication as a key skill of every nurse, then individual care, a suitable environment and utilities, education, critical thinking, effective nursing process and empathy. The second research question tried to find out which obstacles prevent nurses in effective saturation of the patients´ needs. We found out that nurses are concerned about a lack of staff at wards and the excess of administrative load, which is related to a lack of time for patients. These three factors are also obstacles for nurses and prevent them from effective satisfying of the patients´ needs. The next obstacles in satisfying the needs are burnout, reluctance of nurses to work, excessive demands for nurses, poor workplace relationships, a lack of evaluation both in a form of praise and appreciation, and finance. We also found a lack of information, which is related to a lack of time, as nurses do not have a chance to collect all the information concerning the patient. As another possible obstacle, nurses also mentioned personal problems. The results of the thesis can be used as a small contribution to currently ongoing effort of the Czech Association of Nurses.

The Use of Data Analytics in Internal and External Audit
Tecáková, Andrea ; Říhová, Zora (advisor) ; Kadochová, Lucie (referee)
Data Analytics is one of the fast-developing applications of IT in organizations worldwide. This Master's thesis examines data analytics in the context of internal and external audit. Principal aim of the thesis is to identify the opportunities for data analytics application in both audit disciplines. Secondary goal is to design a data-analytical procedure, apply it to actual business data and thus demonstrate the benefits of employing data analytics. The thesis builds on a summary of theoretical sources of the relevant area, followed by a survey conducted by the author. The survey maps current state of data analytics usage in both internal and external audit in the Czech Republic. The added value of this thesis is, apart from the identification of audit areas in which it is beneficial to use data analytics, the design of an analytical procedure and its application. Another benefit is the survey revealing current state of the art and the insights of interviewed auditors, pointing to both benefits and problems of data analytics application to the performance of the audit profession.

Animal learning
Macková, Emilie ; Chmelíková, Eva (advisor)
The Work is Summary of the Overal of Animal Learning. Overwiev of Learning Methods and Comparison of Different Methods. Summary of Available Information on Animal Learning. Most Detailed Methodology in Processed Work with Mammals.

Development of electronisation of local administration of Zábřežsko micro region in relation with e-government
Filipová, Lucie ; Ulman, Miloš (advisor) ; Martin, Martin (referee)
Thesis "Development of an electronisation of local administration of Zábřežsko micro region in relation with eGovernment"examines the issues of the development of electronisation of autonomy in relation to legislation and eGovernment. The topic of the public administration has been increasingly discussed in recent years not only in the context of increasing demands for processing speed and information, but also to facilitate transparency and sub-processes in public administration. Theoretical part describes the role of eGovernment in the public administration, the process of electronisation of public administration and individual services of eGovernment (Czech POINT, data boxes, basic registers, communication infrastructure of public administration), which are being in place with municipalities. The practical part evaluates the situation of software and hardware equipment, legislatively bound on a contract software and service of eGovernment on a sample of villages Zábřežsko. On the basis of the results of the questionnaire researches are determinated recommendations for sample of 20 micro region Zábřežsko.