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Comparison of accounting programs from the point of view of the use of information for management companies
Loušová, Petra ; Stejskalová, Irena (advisor) ; Pevná, Jana (referee)
The aim of the thesis is to compare accounting programs from the point of view of the use of information that are important for management companies. The theoretical part deals with the general approach to processing business information in the accounting. Next there is explained an overview of what information in the field of accounting are important and necessary for the job of financial manager. The practical part contains an analysis of at least three accounting programs, with the main focus on what information from the selected accounting program managers need in their work and what information is actually gaining from the program. In practical part, there are also compared results of individual organizations; information is gathered through in-depth interview with financial managers selected companies.
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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.
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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.
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Analysis and implementation process of system Prosoft for a hospital
Grečner, Eduard ; Pour, Jan (advisor) ; Fortinová, Jana (referee)
The main objective of this thesis is to analyze the information system by company Prosoft and its current state of use at a hospital in Košice. The work is divided into two parts. The first part is to elucidate the company Prosoft, as such, but also the products and services it offers. In the second part we will learn about the system requirements and the requirements from hospital to company, but the main part is to analyze the functionality of the system and a description of its implementation. The result of this work is to present useful information on an information system designed specifically for medical uses. It also suggests some improvements that would help the system to greater efficiency and popularity.
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SEO audit and content analysis of the selected website
Beneš, Martin ; Bubeníček, Jan (advisor) ; Truhlář, Filip (referee)
This bachelor thesis deals with SEO audit and content analysis for a particular website. The aim is to outline the process of search engine optimization and then verify if the website is sufficiently optimized on the basis of the information gathered. The theoretical part is defined by basic problems, the most commonly used methods of optimization and link-building, and outlined the process of creating keyword analysis. Then there is a brief explanation about how search engines work and which factors are crucial for evaluating the positions of web pages in a search. At the end it describes the necessary tools for a quality SEO audit. In the practical part, there will be an executed SEO audit on the basis of theoretical knowledge along with content analysis, which will be based on the keyword analysis. Part of SEO audit will be specific recommendations for increasing traffic from organic search.
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Freedom of Expression and Censorship on the Internet and Social Networks
Reindl, Jan ; Čermák, Radim (advisor) ; Sova, Martin (referee)
This thesis is focused on freedom of expression and censorship on the internet and social networks. Its goal is to evaluate current situation of censorship of the internet, to describe the most often used methods of censorship and suppressing free speech, as well as methods of its circumvention. The thesis is focused on the progress of internet censorship in its shift from a tool of governmental domestic network control into a tool in the hands of multinational organizations. Some focus is also given to the importance of anonymity as a way to freedom of speech, and to the analysis of current situation and possible future outcomes. This thesis is divided into five chapters. The first one serves as an introduction into the problematics. Second chapter describes methods of internet censorship, the third one describes its circumvention. The fourth chapter looks into the current situation regarding the role of social media in terms of internet censorship and possible results of censorship as well as future evolvement. Fifth and last chapter is dedicated to research of anonymous parts of internet community that could otherwise face censorship.
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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.
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Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
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Non-invasive methods for sex and steroid homones determination in gibbons of the genus Nomascus
Bolechová, Petra ; Bartoš, Luděk (advisor) ; Pavel, Pavel (referee)
The gibbon primates of the family Nomascus are classified as critically endangered species, and, to date, basic understanding and information about their biology is missing. With regard to the status of these animals in the wild and captive populations in zoos, being familiar with their reproduction, may improve captive breeding programs. Data collection in this study was to be carried out by the practical use of non-invasive methods (polymerase chain reaction for DNA extraction and enzyme immunoassays), using faecal samples for analysis. The first method, polymerase chain reaction, was used for sex determination in juveniles, because of their coat colour and visual similarity of secondary sex characteristic in both sexes; it is not possible to determinate sex without handling the animal. Another main purpose of this study is to try and answer the hypothesis regarding the ovarian cycle of females, factors influencing their hormone concentration and also the onset of sexual maturity in females and the timing of their fur colour change. Hypotheses were checked by monitoring the concentration of progesterone and oestrogen faecal metabolites and by evaluation of the composition of breeding groups of gibbons with the ZOO influence. During a four year period (from 2010 till 2014), there were a total of 51 animals analysed from 16 different zoos with a faecal sample count totalling 1618 samples. The results confirmed the use of noninvasive methods for sex determination, and thus ensuring the maximum welfare standards. Endocrinological analysis confirmed the hypothesis of the influence of the environment (ZOO) to the hormone concentrations and female´s pregnancy effect in conjunction with her age on the final results of the male - father hormone concentrations. The initial information in this study is the confirmation of the onset of ovarian cycle in young females without connection to their fur colour change and a significant factor of a mother´s impact and her territoriality. This study is the first to present a long term monitoring of ovarian cycles in females and hormone concentrations of other individuals, both male and female, and from various age groups. The results allow us to understand the possible impact of zoo environments on the reproductive status of these gibbons and contribute to the general improvement of breeding management.
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