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Vykazování biologických aktiv a zemědělské produkce dle české účetní úpravy a IFRS
Kladivo, Jaroslav
This work deals with the reporting of biological assets and agricultural produce according to Czech accounting standards and IFRS. In the theoretical section is outlined process of accounting harmonization in the world and in the European Union. There are also analyzed the requirements for reporting and measurement of biological assets and agricultural produce according to Czech accounting standards and International Financial Reporting Standards. At the end of this chapter the key differences are summarized between the accounting systems. In the practical section, these systems are applied to the selected biological assets and agricultural produce and the results are then compared and evaluated the impact of the valuation according to these systems to the values of selected financial statements for the selected company.
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Economic and Political Consequences of Collectivization in Czechoslovakia
Pučelík, Karel ; Chalupecký, Petr (advisor) ; Johnson, Zdenka (referee)
This work aims to analyze the consequences of collectivization in czechoslovak agriculture. Reporting period is between 1948-1960. In the theoretical part are described political and economic motives and condition of czechoslovak agriculture. In the practical part contents development of collectivization and impact of agriculture reforms on agriculture sector. Reporting period is divided into three parts according to collectivization intensity. In the end we managed to verify the hypothesis that collectivization strongly affected the czechoslovak agriculture.
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A Comparison of Two Models of the Energy Market Development in Czech Republic from 2015 to 2040
Dvořáková, Jitka ; Zeman, Martin (advisor) ; Lukášová, Tereza (referee)
The bachelor thesis is focused on the prediction of the energy market in the Czech Republic between 2015 and 2040 and on the comparison of potential costs related to two models of energy portfolio management. The first model was created according to the National Energy Concept from 2014, while the other one was designed artificially to simulate usage of the renewable resources in 50% of the electric energy production. The theoretical part of the thesis discusses the recent situation of the Czech energy market, defines types of energy resources and explains terms related to the discussed topic. In the practical part, direct production costs of different kinds of power plants were computed and used to estimate economic demands of the two considered models. The efficiency of both models was compared and evaluated. The aim of the thesis was to decide, which of the two models would be more favourable for the Czech national economy. Key words: energy, energy market, direct costs, economic advantage JEL classification: Q40, Q41, Q43, Q47
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Modern marketing communication tools and their use of a particular online store
Jochimová, Natálie ; Pešek, Ondřej (advisor) ; Kajfoszová, Dorota (referee)
This Master´s thesis entitled Modern marketing communication tools and their use of a particular online store dedicated to modern methods of promotion on the Internet market of fashion in the Czech Republic, namely the largest of these deals ZOOT.cz. The aim of the work is based on quantitative and qualitative research to evaluate the use of modern tools of marketing communication in the example mentioned internet business when compared with other entities. The theoretical part of this thesis provides a definition of Internet marketing and the entire online environment, as well as a description of various marketing tools along with outlining their modern forms. In the practical part is to analyse these tools with an online shop ZOOT.cz. The main sources of data are the results of a survey from ZOOT called Fashion Report, data from Sklik to new service Retargeting about the effectiveness of its use, as well as the conclusions of individual and group interviews with employees of ZOOT or internal documents online stores on the effectiveness of individual used instruments. The results of these studies show that if companies use modern marketing communication tools, they are still more emphasis on the rapid inclusion of innovations into business activities, providing superior customer service, but also a form of monitoring advertisements for competitors.
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University of South Bohemia students' knowledge of the first aid theory
MALANÍKOVÁ, Jana
This work is separated into two main parts, the theoretical part and the research. In the first part the reader is familiar with teoretic knowledge of the first aid. I thought it is absolutely necessary to mention here the definition of the first aid , basic first aid theory consisted of the laic aid and the technical one. This work also correctly describes the latest techniques of cardiopulmonary resuscitation at adults . The second chapter is a small reminder of a history of the Red Cross. This chapter contains information about the beginnings of the Red Cross, as was the case with the founding of the Red Cross in the Czech Republic, dats about the International Movement of Red Cross and Red Crescent Societies and basic information about the possibillities of the first aid training. The fourth chapter is devoted to the basic principles of treatment for some life -threatening conditions such as: shock, unconsciousness, fractures, bleeding and how to call EMS. To learn about the accessibility and the clarity of the information of the first aid at the same time, I tried to borrow from the various information sources. According to the information, I decided to include above- mentioned theory in the theoretical part of the work. The second part relates the research , which has been established for one primary objective : to find out knowledge of the theory of the first aid. The research was conducted at selected colleges JCU, questionnaires were completed by 159 students. I chose respondents from these faculties intended to find the information just at these students because they represent a particular age group but also the various sectors of human activities. I further modified the sample random with the same proportion of students from the various faculties in the number of 100 respondents. There was chosen a quantitative method for this research. The necessary dats were collected by using an anonymous questionnaires. A structured questionnaire (see Appendix 1) contained a total of 22 questions focused on the theoretical knowledge of the first aid of JCU student. I processed the dats to confirm or refute the hypotheses in advance. Evaluation of dats was carried out using statistical random selectio , contingency tables and the results were set out neatly into the graphs. The results were processed in the Microsoft Office Excel 2010 programme. The statistical evaluation of the research has shown that the average knowledge of all faculties are balanced.
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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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Internal equity principle in the context of company strategy
Kopecký, Martin ; Nový, Ivan (advisor) ; Háša, Stanislav (referee) ; Blažek, Ladislav (referee)
The thesis deals with the scientific problem of the link between the strategic management and the compensation system using the principle of internal equity. The work is based on two pillars, namely the qualitative research and own proposed solution. The first part of the thesis describes the qualitative research and the possibilities and the synergistic effects of linking business strategy and compensation system. The qualitative research is performed as a multi-case study and investigates the phenomenon in the practice of three companies from various markets (the Czech Republic, Slovakia and Bosnia and Hercegovina) and industries (finance, IT/Telco and FMCG). The research tries to find answers to the four research questions: How does business strategy influence compensation process? How can compensation support the realization of a business strategy? How can business strategy be linked with a compensation system within the principle of internal equity? How can compensation reinforce the strategic function of the human resources management? The research is based on the study of theoretical sources as well as on practical fieldwork. The qualitative research itself uses qualitative research methods for data collection, such as observations, questionnaires, and document analysis. The population questioned was top managers, line managers and representatives of HR department. In total, 142 interviews were performed by a single person. The collected data were analyzed and the triangulation was applied. The findings were summarized and generalized into a final report that brings answers to the research questions above. The research brings valuable findings used in the second, design part of the thesis. The own proposed solution consists of two main models. The first one is a simplified scheme of the compensation system and the second one is a model of strategic segmentation of jobs. The first model could be used successfully in the business practice as well as in education. The second model of the strategic job segmentation brings answer to the question of synergistic linking of business strategy and the compensation system within the principle of internal equity. The model brings valuable findings and a foundation for further theoretical research and its further development. The model also brings practical solution to the design of related policies and processes in the strategic management of human resources. By the design of both proposed models the main objectives of the thesis were achieved.
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Business Intelligence solutions in a company Topaz
Kochkonyan, Gretta ; Pour, Jan (advisor) ; Fortinová, Jana (referee)
The main objective of this bachelor thesis is to analyze the business environment of the company Topaz and to design a BI solution prototype based on this analysis and requirements of company. The solution will be used in subsequent support for the managerial decisions of the business owner. The necessary condition for fulfilling the objective of this thesis was the access to the in-formation system of the company and to the data that were used as a basis for the analysis and design of the Business Intelligence solution. Access to the IS and its data has been granted by the owner of the company Topaz. The work is divided into theoretical part, which describes the basic characteristics of BI, or the Self-Service BI respectively, and to the practical part, where the running of the company is described with an emphasis on the support of an established information system. Then, an initial study is conducted, including requirements, with which the dimensional model is made. Finally, samples of the respective reports are presented.
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Design of the pilot Business Intelligence solution for e-commerce platform
Kabrhelová, Kateřina ; Novotný, Ota (advisor) ; Vysoký, Ondřej (referee)
This thesis deals with the design of the pilot Business Intelligence solution for e-commerce platform Shopio. The first part describes the theoretical concepts of Business Intelligence and e-commerce focused on possible approaches to performance measurement of electronic commerce. Furthermore there is a comparison of analytical tools for measuring performance of e-shops which are available on the Czech market. The second part of the thesis first describes the e-commerce platform and the current status of the reporting module. Then the requirement analysis is conducted for the purpose of identifying the current company client's needs and requirements. The new Business Intelligence solution is designed based on the identified requirements described in the previous chapters. This solution is then tested and verified with the use of real e-shop data. The main purpose of this thesis is to refine the current status of the reports and provide a better tool to measure the e-shop performance for the e-shop owners.
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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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