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Final accounts in compliance with IFRS
TYLOVÁ, Kateřina
The theme of my bachelor thesis is the final accounts according to the International Financial Reporting Standarts, especially, the first transformation of the final accounts from the czech accounting legislation to the IFRS. In the first part I present the theoretical basis which is necessary to know for a realization of reporting according to the IFRS and I mention to whom is it related to. In a practical part I realized the first transformation of the financial statements to the IFRS to 31. 12. 2007 in one middle-sized czech company which is focused on goods traffic and repair business. Considering the size of my work I chose the most important items and account cases which we can find in most of the companies and which solve the IFRS differently. Especially, it refers to the investment property, non-current assets held for sale, evaluation of assets, provisions, financial leasing, deferred tax and long-term receivables. I was interested how difficult such transformation is and to how big differences in the reported items can it lead. It is evident from the tranformation that the differences in the reporting between Czech accounting legislation and the IFRS are considerable. That is why I was interested in which principles both of the methods differ and which of them correspond more to the principle of a true and full display. In this confrontation the IFRS is winning which try to display the whole property from which the account unit has an economical profit and display his real value as well. On the other hand, the IFRS are far liberal, they often provide a choice of several different possibilities for reporting of some items what obstructs the principle of a comparability of the particular companies. One of the disadvantages of the IFRS is its demandingness, it requires better cooperation between the accountants, management and experts. The Standarts are not written in a comprehensible way, they are too large and there is a shoortage of a practical book and a software for the realization of a transformation in the market. Especially, for the small and middle-sized companies the transformation is a big burden and it leads to a generation of some special standart for them today.
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Business plan
Ranš, Dominik ; Krause, Josef (advisor) ; Boukal, Petr (referee)
The aim of this bachelor thesis is to create a business plan for a company whose line of business is working in heights. The bachalor thesis goal is to evaluate whether it is benefitial for the entrepreneurs to put their finances and effort into this project. The theses is divided into two parts: theoretical and practical part. There are mentioned individuall parts of the business plan in the theoretical part. Practicall part is written based on the theoretical part of the thesis. This part dives deeper into the business plan for a company whose line of business is working in heights. In the bachelor thesis you can find analysis of company competition, the ability of the company to get new contracts and opportinities where the company can be better than her competition. At the end of the theses there are companies estimated financial reports which are based on realistic, optimistic and pesimistic expectations.
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Hospital strategy performance
Márová, Adéla ; Dvořáček, Jiří (advisor) ; Bláha, Martin (referee)
This master's thesis called Hospital strategy performance deals with the strategic analysis of České Budějovice Hospital in relation to cost efficiency in this company. Information were provided during the interview with the company CEO, MUDr. Břetislav Shon. Primary input for financial analysis purpose were taken from the annual reports of 2011-2015. The introduction defines strategy and strategic analysis and the master's thesis' aims are specified. The theoretical part is based on theoretical definition and methodology of strategic analysis, the analytical process is introduced, as well as results evaluation based on specialized publication. The practical part consists of the description of the current situation in Czech health care, company introduction and the strategic analysis of the company. The conclusion includes the strategic analysis evaluation and recommendation for next steps.
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Analysis of Reporting in Business and its Technological Coverage by Microsoft BI
Lučan, Martin ; Pour, Jan (advisor) ; Pavlíčková, Jarmila (referee)
This master thesis deals with an analysis of reporting in business and its technological coverage by Microsoft Business Intelligence portfolio. The main objective of this work is to analyze the individual organization's requirements on reporting and coverage options. This work can serve as a tool for implementation of reporting in a company or for increasing the efficiency of reporting. The first part is theoretical. It deals with Business Intelligence as an environment for reporting. It also defines the basic concepts. The next part covers the area of reporting. This section provides an insight into the history, definition of outcomes and detailed classification of reporting from different perspectives. Furthermore, the definition of users reporting and the reporting standards in companies is also covered. At the end of this chapter, there is the definition of the benefits of reporting for companies. The main part of this master thesis is an analysis of the requirements for reporting in companies. The chapter defines five key perspectives which are described in a greater detail. The methods how companies should methodically approach these requirements are also discussed. The chapter further looks at the requirements for a concrete report. An output of this chapter is an effective template for gathering requirements for a specific report. The last chapter focuses on reporting portfolio analysis of Microsoft and defines the concept of Microsoft. It provides detailed information about reporting products that Microsoft offers. An analyses and a mapping of the individual characteristics of the products and the requirements is defined in this thesis.
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Possibilities of Big Data use for Competitive Intelligence
Verníček, Marek ; Molnár, Zdeněk (advisor) ; Šperková, Lucie (referee)
The main purpose of this thesis is to investigate the use of Big Data for the methods and procedures of Competitive Intelligence. Among the goals of the work is a toolkit for small and large businesses which is supposed to support their work with the whole process of Big Data work. Another goal is to design an effective solution of processing Big Data to gain a competitive advantage in business. The theoretical part of the work processes available scientific literature in the Czech Republic and abroad as well as describes the current state of Competitive Intelligence, and Big Data as one of its possible sources. Subsequently, the work deals with the characteristics of Big Data, the differences from working with common data, the need for a thorough preparation and Big Data applicability for the methods of Competitive Intelligence. The practical part is focused on analysis of Big Data tools available in the market with regard to the whole process from data collection to the analysis report preparation and integration of the entire solution into an automated state. The outcome of this part is the Big Data software toolkit for small and large businesses based on their budget. The final part of the work is devoted to the classification of the most promising business areas, which can benefit from the use of Big Data the most in order to gain competitive advantages and proposes the most effective solution of working with Big Data. Among other benefits of this work are expansion of the range of resources for Competitive Intelligence and in-depth analysis of possibilities of Big Data usage, designed to help professionals make use of this hitherto untapped potential to improve market position, gain new customers and strengthen the existing user base.
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Psychometric characteristics of Youth Self-Report in clinical sample
Urbánek, Tomáš ; Čermák, Ivo ; Štěpánek, Petr ; Schmidtová, Jana
The paper deals with reliability and validity analyses of the Youth Self-Report questionnaire by Thomas M. Achenbach. It is a method comprising eleven subscales, mostly syndromes of pathological conduct of children and adolescents. The data were obtained from the psychiatric patients (girls) from 12 to 18 years, most of them were exposed to family violence and abuse. The analyses of internal consistency and correlation analyses supporting the empirical validity of scales were conducted.
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Partial Report IV / 2016 - Rating of the deformation stress monitoring the state of the rock mass during mining coal seam 30 (634) within the trial operation of mining method corridor - a pillar in OPJ ČSM - NORTH
Waclawik, Petr ; Ptáček, Jiří ; Kukutsch, Radovan ; Kajzar, Vlastimil ; Koníček, Petr ; Souček, Kamil ; Staš, Lubomír
Monitoring of the deformation stress state of the rock mass is a prerequisite for the verification of unapproved new mining methods hall-pillar and its further application in the Czech part of the Upper Silesian coal basin. This mining method is designed on the basis of experiences and practices that are verified in different natural conditions and depths below the surface and is therefore essential for the verification of conditions for the Czech part of the Upper Silesian Basin based on geotechnical monitoring. The present report is prepared on the basis of a contract no. 942/50/10, where the Institute of Geonics, v.v agrees to make periodic evaluation of monitoring data napěťodeformačního state of the rock mass. In accordance with the aforementioned agreement, the message is processed in the six-month period and continues in the interim report III / 2015 (Waclawik et al. 2015) passed buyers in April this year. Interim results of the geotechnical monitoring, such as the experience gained during the first conquest dobývky V show specifics of natural conditions in trial operation unapproved new mining methods hall-pillar.
Fulltext: content.csg -  PDF
Plný tet: UGN_0464907 - PDF
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Do Consumers Really Follow a Rule of Thumb? Three Thousand Estimates from 130 Studies Say “Probably Not”
Havránek, Tomáš ; Sokolova, Anna
We show that three factors combine to explain the mean excess sensitivity reported in studies estimating consumption Euler equations: the use of macro data, publication bias, and liquidity constraints. When micro data are used, publication bias is corrected for, and the households under examination do not face liquidity constraints, the literature implies no evidence for the excess sensitivity of consumption to income. Hence little remains for pure rule-of-thumb behavior. The results hold when we control for 45 additional variables reflecting the methods employed by researchers and use Bayesian model averaging to account for model uncertainty. The estimates of excess sensitivity are also systematically affected by the order of approximation of the Euler equation, the treatment of non-separability between consumption and leisure, and the choice of proxy for consumption.
Fulltext: PDF
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Právní a zdravotně sociální aspekty činnosti OSPOD jako ustanovených opatrovníků v zámu nezletilých dětí
BORSKÁ, Jana
The Czech Republic as a signatory of the Convention on the Rights of the Child has vested the practice of state administration in the field of care for minor children to municipalities with extended powers, where the protection of the rights and legitimate interests of minor children is safeguarded by state authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated to the extent laid down by the Act on Social and Legal Protection of Children (Act No 359/1999 Coll., as amended). The position and roles of ASLPC and their competence and jurisdiction are also regulated by the same act. The position of workers of these authorities and its legal embodiment is equally important. Regarding professionality, there are high demands on these workers. In the Czech Republic, significant changes in legislature have been made over the past three years. These amendments have led to the strengthening of the rights of minor children and to the establishing of new tools for their protection. In connection with the adoption of new substantive regulation of family law, which is now exhaustively dealt with by the Act No 89/2012 Coll., the Civil Code, new procedural rules have been established regarding protection of rights of minor children. Such procedural legislation includes (apart from the long-existent Act No. 99/1963, the Code of Civil Procedure) the Act No 292/2013 Coll., on Special Civil Proceedings. The decision-making regarding minor children has been vested mainly by the state into the competence of courts. The courts appoint the locally relevant ASLPC as a guardian who then represents the interests of minor children. The purpose, interwoven with and derived from the first one, was to explore the opinions of selected social workers of ASLPC and of district court judges regarding the defined problems occurring during the work of ASLPCs and courts while protecting the interests of minor children. These particularly include: the use of the tool of precautionary measure; problems of different territorial jurisdiction of courts and ASLPCs; processing of complaints regarding bias in various phases of the proceedings; professional training of workers of ASLPC It is evident from the proposals of both judges and ASLPC workers that it is necessary to unify territorial jurisdiction. The courts are suggesting the priority criterion of the address where the child mainly resides. ASLPC workers suggest the official permanent residence as the prime criterion. Bias causes problems in all phases of proceedings. It is obvious that courts take differing approaches towards the solution of this problem (some courts solve the problem of bias complaints filed by the parties while other courts do not) and for ASLPC workers it is difficult to assess how to act when such complaint is raised against them. The training of ASLPC workers - workers are obliged to educate themselves and their employer is obliged to finance such training. Not all ASLPCs are able to provide training in the required extent - due to financial reasons (the average costs of education of one employee pose from 9,169 to 13,400 CZK annually and they cover approximately 6 days of training). The heavy work-load caused by insufficient numbers of ASLPC employees prevents them from completing such compulsory training. As part of the examination of the "participation of a collision guardian in court proceedings" it has been found out that irregular participation of the worker in the proceedings (absence from participation in appeals proceedings); incomplete reports (directed to courts) from surveys in families. Based on comprehensive examination of the problems of territorial jurisdiction, it was recommended that requests are independently recorded and financial compensation is provided for ASLPCs who are requested to represent minors in front of courts, to draft proposals for precautionary measures.
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