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International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs)
JANOČKOVÁ, Michaela
This thesis deals with International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). The objective of this thesis is analyzing the status of IFRS for SMEs within the legislative context in the Czech republic. The thesis is divided into theoretical and practical part. The theoretical part contains basic information on international accounting harmonization and its development, theoretical bases of IFRS for SME, defines the conditions for recognition, measurement and reporting of assets, liabilities, income and expenses. The next chapter of the theoretical part contains composition of financial statements. The practical part is divided into three chapters. The first chapter contains a comparison of items with the Czech accounting legislation. In the next chapter, the balance sheet of a particular enterprise is converted to the statement of financial position. The last chapter of the practical part of the thesis is devoted to the questionnaire survey. The objective of this survey was to determine, whether companies are informed of the reporting within the IFRS for SME.
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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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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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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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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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ELECTRON BEAM REMELTING OF PLASMA SPRAYED ALUMINA COATINGS
Matějíček, Jiří ; Veverka, J. ; Čížek, J. ; Kouřil, J.
Plasma sprayed alumina coatings find numerous applications in various fields, where they enhance the properties of the base material. Examples include thermal barriers, wear resistance, electrical insulation, and diffusion and corrosion barriers. A typical structure of plasma sprayed coatings, containing a multitude of voids and imperfectly bonded interfaces, gives them unique properties - particularly low thermal conductivity, high strain tolerance, etc. However, for certain applications such as permeation barriers or wear resistance, these voids may be detrimental.\nThis paper reports on the first experiments with remelting of plasma sprayed alumina coatings by electron beam technology, with the purpose of densifying the coatings and thereby eliminating the voids. Throughout the study, several parameters of the e-beam device were varied - beam current, traverse velocity and number of passes. The treated coatings were observed by light and electron microscopy and the thickness, structure and surface morphology of the remelted layer were determined and correlated with the process parameters. Based on the first series of experiments, the e-beam settings leading to dense and smooth remelted layer of sufficient thickness were obtained. In this layer, a change of phase composition and a marked increase in hardness were observed.\n
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Food supplements and iodine supplementation breastfeeding women
IVANOVÁ, Markéta
Iodine is a trace element that is essential for the production of thyroid hormones triiodothyronine and thyroxine. Iodine deficiency had in the past result in many serious diseases and disorders. At present is in the Czech Republic considered mastered. However, Iodine deficiency are vulnerable to specific groups of the population, including pregnant and nursing women, because of their need and the recommended daily dose of iodine is increased. Breastfeeding women should receive adequate amounts of dietary iodine for optimal saturation for themselves and their child. Otherwise, exposing themselves and their child risk of diseases and disorders of iodine deficiency. Increased supply of iodine can be replaced by eating foods rich in iodine. In the event that you cannot increase intake of iodine - rich food preferences in iodine, there are various supplements that contain iodine. The aim of this thesis was to evaluate the intake of iodine supplements and supplements in nursing women and breast-feeding women to assess the awareness for greater needs of iodine and food iodine sources. There were set up the three research questions: How many nursing women used to supply iodine supplements and supplements?, What is the awareness of breastfeeding women need more iodine? and What is the awareness of breastfeeding women about dietary sources of iodine? A quantitative research strategy was used for the implementation of the research. The method used for data collection was made by an anonymous questionnaire. A questionnaire was handed in a printed copy to pediatricians and gynecologists in the southern Bohemia. With the doctors help were invited nursing women to fulfill the questionnaire. Part of the women was invited to complete the questionnaire directly. The research sample consisted of 117 female respondents. The research shows that 62 % of breastfeeding women know why it is important to increased need for iodine during lactation. But only 9 % of women know all the risks of iodine deficiency on the mother mentioned in the questionnaire and only one new mother knows all risk of iodine deficiency for infants listed in the questionnaire. The recommended daily intake of iodine properly reported or estimated 40.2 % of women. It turned out that 46 % of respondents from the research group used food supplements and supplements containing iodine. Each of these respondents used only one preparation with iodine. The most commonly used products were: GS mamavit, a Smart baby and Femibion 400 and Gravital. 43 % of respondents had used a dietary supplement containing iodine from the beginning of pregnancy and in 57 % of the respondents were informed about food supplements through a doctor (gynecologist, pediatrician). The results showed that awareness of breastfeeding women about food sources of iodine is not good. 67 % of women know that settlement higher needs iodine during lactation is possible by eating foods rich in iodine, but all food sources of iodine in the questionnaires (sea fish, seafood and seaweed, iodized salt, and milk and dairy products) registered only one respondent. 39 % of women known as a rich source of iodine, seafood, seafood and seaweed, iodized salt , but none of them knew that the rich and a good source of iodine is also milk and dairy products. Based on the results of the work would be desirable to issue educational print disabled educational material that could be used to increase awareness of not only women who are breastfeeding, pregnant women as well as the higher of the recommended daily dose of iodine and what foods to include in your diet in order to pay the increased intake of iodine. Provide information on supplements containing iodine, which can add missing quantities of iodine, what products are available and what are the currently preferred by nursing women.
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Pervaporation of Methanol Water Mixtures by PERVAPTM Asymmetric Membranes.
Izák, Pavel ; Kačírková, Marie
The report summarizes the results of experimental testing of pervaporative separation of methanol from methanol-water binary mixture at 35°C. For the separation were chosen the Sulzer´s PERVAPTM membranes. The concentration of methanol was 6.5 wt.% in water, and pervaporation was performed in vacuum mode. Membranes displayed separation properties suitable for industrial separation of methanol from water mixtures.
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