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Finanční analýza podniku
Štochlová, Iva ; Rauš, Jiří (advisor)
Bakalářská práce pojednává podrobně o části finančního řízení podniku, o finanční analýze. Popisuje její důležitost při zjišťování informací týkající se hospodaření a finanční pozice podniku, uživatele, zdroje informací a celkový proces finanční analýzy. Zaměřuje se hlavně na informace získané poměrovými ukazateli, které jsou nejrozšířenějším metodickým nástrojem. V praktické části je použita aplikace těchto nástrojů pro zhodnocení jednoduché analýzy podniku Metrostav, a. s..
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Řízení lidí v multikulturním prostředí
Moryc, Katarzyna Małgorzata ; Dvořáková, Zuzana (advisor) ; Vávra, Radovan (referee)
The main objective of the thesis was to define and analyze key aspects of managerial work in multicultural environment, in one of the Shared Services Center department, of multinational company based in Prague, Czech Republic. Further thesis aimed to define essential competencies of the successful manager and leader driving performance of multicultural department and provides recommendations to improve managerial performance in key aspects of manager s work such as communication, motivation, performance management and cross-cultural leadership. It is argued that presence of intercultural interactions between managers and their subordinates, impacts effectiveness of the managerial performance. Thesis consists of theoretical and practical part. First part of the thesis explores theoretical concepts regarding culture, communication, motivation and leadership with respect to multicultural environment specifics. In the second part, used research methods, conducted research analysis and outcomes are presented. Further in practical part recommendation towards analyzed aspects of managerial work that would lead to higher overall department performance are defined.
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Analysis of the EU regulations in the field of Information and Telecommunication technologies and their effect on the single market
Hart, Ludvík ; Procházka, Pavel (advisor) ; Strejček, Ivo (referee)
The bachelor thesis describes the EU regulations in the field of information and communication technologies (ICT), particularly the Digital agenda for Europe strategy. These regulations are then tested for their influence on the European single market. The major question answered here is whether the EU regulations in field of ICT have a positive impact on the EUs single market. Answer to this question helps us evaluate the ongoing Digital agenda strategy. The impact of the regulations is analysed by induction of the following indicators, international trade, ratio of population buying online, DESI index and NRI index. With this method it is possible to tackle the wide range of fields the Digital agenda covers. I conclude this work with the statement, that European ICT regulations do have a positive impact on the single market, although are problematic due to the slow legislative process and low efficiency in addressing the regulated issue.
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Analysis and quantification accuracy of the abrasive process
Brožina, Jiří ; Osička, Karel (referee) ; Prokop, Jaroslav (advisor)
The formulated study is focused on the analysis and quantification of the accuracy–parameters related to the abrasive process. The scope of the mentioned study deals with the identification of the abrasive process, technological influence and accuracy–parameters of abrading surfaces. In the final part of this study, there is a practical sample described with respect to the technological influence on the resulting accuracy–parameters of the abrasive process.
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Contracts between professional sportsmen and sports clubs
Jenšovský, Jan ; Novotný, Jiří (advisor) ; Toth, Štefan (referee)
The topic of this diploma thesis is contracts between professional sportsmen and sports clubs and its implication on credit rating of sports clubs. Firstly, the legal framework of sport and sport contracts is defined both in Czech and European perspective with evaluation of differences. Within this legal framework the distinctions of a sports club, in relation to other production enterprises, are described. Main difference further studied in the application part is the inability to display professional sportsmen as a major asset of a sports club in the club's balance sheet. Financial implications of this difference are then given. In the application part the hypothesis that the disproportionate amount of club's assets in the production of sport's goods has negative influence on credit rating of sports club is tested. Two models based on financial data of Czech professional football club, AC Sparta Praha fotbal a.s., are created and tested. Finally, the results are compared and assessed.
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Analysis of real and nominal convergence of the Visegrad Group in the years 2000-2015
Wikturna, Jan ; Strejček, Ivo (advisor) ; Zamrazilová, Eva (referee)
This Bachelor thesis is focused on a macroeconomic analysis of the process of the real and nominal convergence of the Visegrad Group countries to the old member states of the European Union, called EU-15 during the period of 2000-2015. The objective of the analysis is to confirm or disprove the hypothesis that in the selected period there is a convergence of the economically backward V4 countries with the advanced EU-15 countries and to highlight the factors that are behind the narrowing of the gap in economics and price levels. The theoretical part deals with the ways in which we measure and compare the economic performance and economic level, and explains the different approaches of the problem of economic growth and the subsequent catching up effect. The practical part is focused on a comparison of elected macroeconomic indicators and reference is made to the selected factors to determine whether, and for what reasons, the economic convergence of these selected countries made towards the developed countries of the EU-15. The analytical part confirms the ongoing process of the real and nominal convergence throughout the period, but its course is varied during different times of the period. In conclusion, it is found that the rate varied by the convergence processes and in fact positively affected the V4 countries, that joined the European Union. The incoming dynamics of the convergence, especially the prices, were significantly disrupted by the economic crisis.
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Memes and the Theory of Universal Darwinism
Havlík, Vladimír
The article deals with the philosophical presuppositions and groundwork of the memetics. The central question is an analysis of Universal Darwinism as a common and universal evolutional principle or pattern that always springs in every environment when there're fulfilled required conditions. An evolutional process could be possibly described like an algorithmic process that faces to the rise of organized orderliness. Darwinism in this generally universal sense points to a distinctness survival of any kind self replicated code of information that has some influence over its probability of replication. The article stresses methodological importance of memetics as it makes possible to introspect variety of cultural development from a simple unification perspective.
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The analysis of the regional budget economy in the Czech Republic and application on the capital city of Prague
Dušátková, Klára ; Peková, Jitka (advisor) ; Matula, Miloš (referee)
The aim of this thesis is to investigate the management of budgets in the regions of the Czech Republic and in the capital city of Prague between the years of 2003 and 2013. Comparison is made between the capital city of Prague, Central Bohemian Region and South Moravian Region. The thesis opens with description of historical and legislative framework and continues with strong reference to the theory of public finance. The research shows that the most important source of revenues for the regions are financial transfers. Majority of Prague's income comes from public tax revenues. Current expenditures are the most prominent outlay of the regions and of Prague, too. The regional and Prague's total debt has grown continuously over the researched period. Strong impact on the budget economy has had the global economic crisis which has influenced the budgets since 2009.
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Cost Optimization of Activity Selected Sporting Club
Toman, Pavel ; Kotrbáček, Václav (referee) ; Lepková, Hana (advisor)
The bachelor thesis deals with the description and analysis of the activities of the hockey club HC ORLI ZNOJMO, Ltd. and subsequent optimization of selected activities (the cost to operation). The work is divided into several parts. In the first part are processed theoretical bases, in the next section are describes the individual activities of sports club associated with the participation team in the Austrian international league and the analysis of the activities of the club. Based on the analysis of the collected data is processed optimization the costs of the club and proposals are submitted and recommending for change.
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Valuation of employee stock options in accordance with IFRS 2 at fair value basis
Červený, Martin ; Mařík, Miloš (advisor) ; Strouhal, Jiří (referee)
This master's thesis is dealing with the topic of employee stock options (ESOs), primarily with the valuation of ESOs in accordance with the accounting standard IFRS 2 at corresponding fair value basis. The goal of this thesis is a critical analysis of the standard mentioned, with respect to the conditions of the Czech Republic. The theoretical part comes with the basic characteristics of employee stock options and explains how the traditional option-valuation models can be modified for the purpose of ESOs valuation. It is also concerned with discussion about fundamental features of the fair value basis necessary for the valuation process. The essential part of this thesis is the critical analysis focusing on the rationality of accounting methods, disclosure requirements and also on a theoretically correct determination of model inputs. Critical analysis is followed by case study aimed on evaluation of an authentic option plan. The practical part also demonstrates advanced methods of valuation using the Black-Scholes and the binominal models as well as the Monte Carlo simulation. In the conclusion, I present proposals for changes of the IFRS 2. According to the results of the critical analysis, supported by case study, greatest shortcomings were identified in the disclosure requirements. Proposals for changes are aimed mainly on this problem.
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