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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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Valuation of the company Tank ONO, s.r.o.
Novák, Petr ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
The output of this Master´s Thesis on the theme "Valuation of the company Tank ONO, s.r.o." is the estimation of market value of company as at the date of December 31, 2014, with the goal of selling off the company to a hypothetical general investor in the future. The theoretical part includes metodology and instruments used for company valuation, eg definition of main terms, explanation of valuation proces and methods, that are recognised as valid by specialised public. Afterwards, the second part (eg practical part) is aimed at applying the metodology in practice. First, the valuated company is shortly introduced and it is followed by financial and strategic analysis in order to evaluate the financial soundness and assess the perspective for company future. The conclusions of the above analysis are used for elaborating the value drivers and complex financial plan, that is followed by valuation of Tank ONO, s.r.o. In light of the company capital structure, there is chosen DCF equity method for final valuation, in this Thesis.
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Finanční analýza společnosti United Parcel Service Czech Republic, s. r. o. a srovnání s konkurenty
Roudnická, Markéta ; Staňková, Anna (advisor) ; Marek, Petr (referee)
This thesis is focused on the financial analysis of United Parcel Service Czech Republic, s. r. o. during the period from 2010 to 2014 and the subsequent comparison of its results with selected comparable companies. The thesis is divided into two parts. In the theoretical part the methods of the financial analysis are defined and the optimal values of each financial indicator are determined. In the second part the company is introduced and the specific values of the described indicators are calculated as well as there is an intercompany comparison realized. The conclusion of this thesis is dedicated to an accurate description of the current situation of the company in the context of both optimal values and values which are usually achieved by comparable companies.
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San Minn (or) An Artist who prefer creating and paintings than his life
Zeya, Pyin Nyar ; JANEČEK, Vít (advisor) ; VOJTĚCHOVSKÝ, Miloš (referee)
No one can control a painter artist’s freely thoughts and ideas and although his paintings were under the high pressure and banned by force, the artistic value of his materials never go down. So that I am writing this paper.
He, San Minn has broken out the mainstream of Burmese painting field, he never made business paintings as well. He keeps his belief on the art of paints and he is always finding for the new way to make his paintings. His materials are very different from other Burmese painter artists’ materials. His style is unique in Burmese paintings. So I can get a chance to study of his style, ideas, ways of thinking and his determination on the art works.
My paper can show a painter artist’s life who grew up under the military rule for 50 years and the situation and history of Burmese painting field. Then not only people who are studying the painting subject, but also other people can know about the subject of Burmese painting and field of artists. I dare say that my paper must be colorful and fruitful.
As a painter artist, it seems that he wants his audience to feel his materials but he rare to show his real life behind the pictures. For me, I can get a chance to know about his real life for my thesis paper.
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Thesis Statement
My thesis can be useful for everybody who is interested in Burmese contemporary art field.
This is the biggest chance to read about one of the most famous, important and significant artists and art movements of Burma. His paintings are reflecting his journey through over 40 years of censorship, but he was not afraid to tackle political and social issues.
Many of San Minn's art works are based on autobiographical, making sharp social commentary on the popular culture, social values and scenario circumstances where he has lived in.
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Diversity in the labor market
Gaydoshikova, Ekaterina ; Dvořák, Marek (advisor)
The aim of the thesis is to evaluate the issue of diversity of the labor market in the Czech Republic on the example of specific organizations, evaluate the implementation of the concept of diversity in the workplace on the basis of selected factors. When analyzing diversity is an emphasis on primary and secondary characters of diversity: age, gender, ethnicity, mental and physical abilities, marital status, religion, work experience. The work consists of two parts, theoretical and practical. The theoretical part defines concepts: diversity, equal opportunities, primary and secondary characters of diversity, acceptance of the importance of diversity as a value. The practical part deals with the implementation of diversity into practice on the basis of the analytical methods (analysis: workforce, documents and research positions) and draft incorporation into relevant strategic processes of the organization.
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Analysis breeding of milk cattle on the chosen biofarme
Plášková, Pavlína ; Toušová, Renata (advisor) ; Ducháček, Jaromír (referee)
The aim of this thesis is to evaluace the conditions of dairy cattle breeding in ecological agriculture and to compare them with concrete values taken from the chosen ecological farm Bílčice, which has been part of ecological agriculture since 2011 and which is focused on czech fleckvieh breeding and bio milk production. The first part deals with dairy cattle breed characteristic, main objectives and ecological agriculture principals, welfare problems, breed cattle and utility control, housing technology, nutrition and feeding, mechanical milking technology, milk production, reproduction, health condition and breeding economy. The practical part contains the rating of milk yield index (milk production, % proteins, % fat) and reproduction index ( meantime, perioda service, insemination index and after first parturition percentage). 650 pieces of cos were stabled at farm, from that 200 pices of dairy cos were mostly czech fleckvieh. Monitoring was made in 2013. Dayily milk production was around 2 750 kg. The milk utility for lactacion was in 2013 6 100 kg of milk, 3,89 % fat and 3,34 % proteins. The dairy cos were free stabled with high bedding, They were mechanically milked twice a day in herringbone parlours. Milk is being delivered once in twodays to Olma dairy. Cows are regularly driven out to pasture in summer feeding period. They are extra fed with 10 kg of clover silage and 6 kg of scarp (barely, wheat, triticale). Cows stays in stables for winter time. The ration consists of 45 kg of clover silage, 6 kg of scarp, 2 kg of lupine and 1 kg of corn in first time of lactacion. The cow utility in transitional form of economy at farm Bilcice was 7 477 kg of milk in 2010, a value in the Czech Republic was 7 726 kg of milk. After entering the ecological agriculture in 2013 milk yield at the farm decreased on 6 100 kg of milk and the average value in the Czech Republic increased to 8 370 kg of milk. The cow utility in transitional form was 4,03 % fat in 2010 and 3,89 % in 2013 (ecological agriculture). A diference between 2010 and 2013 is 0,14 %. Proteins were 3,39 % in 2010 and 3,34 % in 2013. There was average value for every reproduction index. The service period was 96 days and the meantime was 400 days, the insemination index was 1,8 and the after first parturition percentage was 54,2 %.
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Economic analysis of selected company
Fránová, Šárka ; Mach, Jiří (advisor) ; Kateřina, Kateřina (referee)
The thesis deals with the economic analysis of company Frátherm, s. r. o., in the period 2010-2014. The work is divided into theoretical and practical parts, each of which is broken down into other chapters and subchapters. The theoretical part summarizes theoretical knowledge of economic analysis, their indicators and other analyzes internal and external environment of the company. These theoretical findings are used in the practical part, where are applied to our selected company. The company is also compared with the values of the sector in which it operates. The results of the practical part are summarized in the discussion. In conclusion, the proposed recommendations to improve the current state of the company, which is based on the analytical part. As a basis for the diploma were used particularly outrageous publications, financial statements of the company and the summary data for the entire industry.
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Nutritional analysis and optimization of breeding of selected species of edible insects under conditions of the Czech Republic with regard to human health
Adámková, Anna ; Kouřimská, Lenka (advisor)
All over the world, the edible insects are considered a highly nutritious food with high protein and fat content. However, the nutritional value of insect is not constant. It can be affected by species, developmental stage, rearing technology or nutrition.
Therefore, this thesis was aimed at obtaining the selected nutritional value of edible insects. Analyses were focused on the determination of the crude protein content, fat content, fatty acid profile and sterols in selected species of edible insects, which can be commonly reared in the Czech Republic. At the same time we also analysed samples of insects reared on the island of Sumatra to evaluate the influence of the climate on the nutritional value. The main aim of the thesis was the determination of optimal breeding conditions, developmental stages and feed rations for obtaining good production of insects with nutritional properties suitable for human nutrition. The analyses showed a high nutritional value of selected insect species, but also confirmed the significant differences in the content of individual nutrients between different species depending on the climate conditions and developmental stage. Comparing the fat and crude protein content in edible insects and other conventional sources of meat it has been found, that the examined insect is similar to beef concerning the fat and crude protein content. The results obtained are the basis for determining the appropriate rearing conditions and developmental stages for obtaining insect with the desired nutritional properties for human nutrition.
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Population genetic analysis of Old Kladruber horse
Vostrá Vydrová, Hana ; Majzlík, Ivan (advisor) ; Karel, Karel (referee)
The Old Kladruber horse, along with the Lipizzaner horse, Andalusian horse and Lusitano horse, is of the original Italo-Spanish type. The Old Kladruber horse is kept in two colour varieties (grey and black). Because the population is closed, there is a concern about the loss of genetic variation. The genetic diversity and population structure were analysed in the Old Kladruber horse breed based on the pedigree information of animals that were registered in the Studbook to identify factors that may have affected the genetic variability of the breed. Pedigree records collected from 1729 to 2013 contained information on 7971 animals that were used in the analyses. The pedigree depth was up to 33 generations, with an average of 15.1 complete generations. The effective number of founders and ancestors contributing to the current genetic pool was 92.69 and 17.16, respectively. The average values of the inbreeding coefficient were as follows: 13% (with a maximum value of 29%) for the reference population (individuals that can currently take part in reproduction, n=612), 11% for the grey variety (with a maximum value of 25%) and 15% for the black variety (with a maximum value of 29%). The proportion of inbred animals was high (99%). The average rate of inbreeding in the reference population was 1%: 0.8% for the grey variety and 1.1% for the black variety, and the respective estimates of the effective population sizes were 52 for the reference population, 62 for the grey variety and 45 for the black variety. The estimated percentage of genetic diversity lost due to non-random mating within subpopulations and the reference population was 1.0, 1.0 and 1.2%, respectively. The total loss of genetic diversity in the reference population, in the grey variety and in the black variety was 11%, 13% and 17%, respectively.
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The Wine Market in the Czech Republic and the Politics of Wine
Vlašicová, Eliška ; Tomšík, Karel (advisor) ; Malý, Michal (referee)
The dissertation thesis is focusing on the wine market in the Czech Republic. The aim is to identify weaknesses in the wine sector in order to formulate recommendations for improving a current situation in the sector. The Common Agricultural Policy of the European Union and the Common Market Organisation for Wine was presented in the theoretical part of the thesis, where also theoretical aspects of a market including supply and demand were described, as well as an agri-food market and its specifics, wine commodity chain, determinants of demand, supply and prices of wine. In the following chapters an analysis of the wine market, especially with emphasis on the production potential of vineyards in the Czech Republic was created, and demand, supply and price of wine including a price transmission in the commodity chain of wine were modelled based on a regression analysis. The significant influence on demand of wine have had previous values of wine consumption and wine prices, substitutes consumptions (prices of substitutes were not a significant factors), household income and salary, a quality of the wine and awards in international competitions. Significant factors of the side of supply including the price of wine grapes, the price of wine, vineyard area, production of wine grapes, some aspects of weather and certain subsidies. A climate change, which is in progress, may result to the expansion of viticulture and winemaking in the Czech Republic and also to a change of varieties in vineyards. Demand has in the commodity chain of wine greater impact than the supply. It can have a negative effect on growers or winemakers. Planting of vines is not sufficient to maintain current levels of a production potential of vineyards in the Czech Republic. The ideal amount of annual planting vines should be about 655 ha. A related issue is financing a vineyards renewal, which is costly. Based on a financial analysis of small and medium-sized wine companies, it was found that these businesses cannot afford the renewal of vineyards from its own resources and will require grant assistance of the state, eventually EU.
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