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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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Awareness of women about nutrition problems such as breast cancer prevention
STAŇKOVÁ, Denisa
This thesis focuses on the awareness of women of the nutrition issue as the prevention of breast cancer. The aim of this thesis is to find out whether the women have enough information about nutrition and life style as the prevention of breast carcinoma, where they look for information, if they are interested in this issue and whether they consume food that could work as the prevention. Another goal is to detect possible differences in the attitude to the prevention between women without the potential risk and women with the increased risk, i.e. women over 45. Research questions were determined as follows: "What is the knowledge of women about the issues of nutrition as the prevention of breast cancer?", "What is the proportion of the food that has preventive effect on the rise of breast carcinoma and, on the contrary, the food that supports the tumour growth in the eating habits of women?", "Where do women get information on this issue?", "What is the difference in awareness and consumption of food between women without the potential risk and women with the increased risk, i.e. over 45. The thesis is divided into two parts, a theoretical and a practical one. In the theoretical part I focus on the breast anatomy, basic information on breast cancer and risk factors that are divided into influenceble ones and non-influenceble ones. In the most extensive part of my thesis focuses on the influenceble factors, that is nutrition and life style. I focus especially on nutriments, food and other life style factors that are most connected with breast cancer and have antitumour effects or, conversely, support the tumour growth. The practical part was made by means of a questionnaire which I placed on the Internet and handed out in the waiting room at the general practitioner. The questionnaire was anonymous with 34 questions of a closed and semi-enclosed type. Questions concerned nutrition and life style in relation to the risk of breast cancer and were devised to answer previously defined research questions. The questionnaire survey took place in January and February 2013. I acquired 105 filled in questionnaires from which I randomly chose 86 to obtain two numerously equal groups of women without the potential risk and with the increased risk, i.e. over 45. The result of the research part is that women do not have much information on the life style in connection with the breast cancer. Some respondents, while selecting food with preventive effect, were only guessing and often also marked food which was not related to the breast carcinoma at all. About one third of the respondents even believe that nutrition and other factors are not related to this disease at all. One third of the respondents also stated that they had no interest in learning more information on this issue. Women that have some information usually get it from the magazines and from the Internet. In terms of eating habits, the food of most respondents does not reach the needed quantity to have preventive effects. On the other hand, the food and drinks that support tumour growth do not occur on the menu of the respondents very often. While comparing answers of the women younger 45 and the older group of respondents, it was found out that the younger respondents showed greater unawareness of this issue. No significant differences were recorded in other questions. The results of the survey are graphically processed and evaluated in the final part of this thesis. I suppose this thesis is the contribution to clarifying the current situation of this issue. I believe that the topic of my thesis is up-to-date and that I managed to summarize the most significant information regarding this topic and fulfil the aims I set down. I would be very glad if my work led to the contemplation of this issue and subsequently to a more extensive propagation of the breast cancer prevention.
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Preliminary evaluation of sites for long-term safety - a detailed factual and timetable of work
Havlová, V. ; Pertoldová, J. ; Mixa, P. ; Uhlík, J. ; Vavro, Martin ; Maryška, J. ; Černík, M. ; Vašíček, R.
Tato zpráva obsahuje Podrobný věcný a časový harmonogram prací ZL Předběžné hodnocení lokalit z hlediska dlouhodobé bezpečnosti, zaměřeného na hodnocení vhodnosti lokalit pro umístění hlubinného úložiště VJP a RAO na základě archivních informací, , také na základě průběžných výsledků ze probíhajících projektů a geologického průzkumu prováděného pomocí metod prováděných z povrchu. \nLokality budou hodnoceny podle následujících charakteristik, důležitých pro dlouhodobou bezpečnost:\n1) Popsatelnost a predikovatelnost lokality\n2) Hydrogeologické vlastnosti horninového prostředí\n3) Stabilita lokality (seismické, klimatické, vertikální pohyby, postvulkanické jevy)\n4) Pravděpodobnost intruze/invaze člověka do úložiště\n5) Transportní vlastnosti horninového prostředí\n6) Slučitelnost horninového prostředí s navrženým systémem inženýrských bariér\nŘešení bude probíhat v 5 etapách\n1) Podrobný věcný a časový plán řešení projektu \n2) Hodnocení lokality Čihadlo (první fáze)\n3) Hodnocení ostatních lokalit (první fáze)\n4) Hierarchie kritérií či indikátorů vhodnosti lokalit a způsob hodnocení lokalit \n5) Hodnocení lokalit (druhá fáze)\nŘešení projektu je zajištěno účastí širokého týmu řešitelů, kteří buď participují na řešení probíhajícího projektu Výzkumná podpora hodnocení lokality, nebo splňují vysokou kvalitu odborné erudice.\n
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Development of electronisation of local administration of Zábřežsko micro region in relation with e-government
Filipová, Lucie ; Ulman, Miloš (advisor) ; Martin, Martin (referee)
Thesis "Development of an electronisation of local administration of Zábřežsko micro region in relation with eGovernment"examines the issues of the development of electronisation of autonomy in relation to legislation and eGovernment. The topic of the public administration has been increasingly discussed in recent years not only in the context of increasing demands for processing speed and information, but also to facilitate transparency and sub-processes in public administration. Theoretical part describes the role of eGovernment in the public administration, the process of electronisation of public administration and individual services of eGovernment (Czech POINT, data boxes, basic registers, communication infrastructure of public administration), which are being in place with municipalities. The practical part evaluates the situation of software and hardware equipment, legislatively bound on a contract software and service of eGovernment on a sample of villages Zábřežsko. On the basis of the results of the questionnaire researches are determinated recommendations for sample of 20 micro region Zábřežsko.
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Evaluation of the European Cohesion Policy in Selected Region
Podzimková, Ivana ; Tomšík, Karel (advisor) ; Pavel, Pavel (referee)
The diploma's thesis is aiming to evaluate European policy of social cohesion and its growth options in the selected region. The evaluation is connected to the Elbe cycle route and it is based on analyses.
The theoretical part of the thesis introduces the subject of European policy of social cohesion while defining its legislation and framework of the legislation. It also defines the embodiment of regional politics within legislation of the local government i.e. the Czech Republic.
Analyses of the development of the selected project i.e. the Elbe cycle route and its impact on Hradec Kralove district will be dealt with in the practical part of the thesis. Business results of entities participating on the Elbe cycle route project will be gathered and used in order to evaluate selected indicators. Final assessment will be based on benchmarking. Method of comparison, analyses and syntheses will be used to evaluate gathered data. Applicable data will be gathered by research of related literature. Information will be also provided by the executive entities connected to the project, regional websites focussed on cycle tourism and by the town of Smiřice. Data gathered by the entities that cooperate on supervision of the Elbe cycle route project will be used for the statistic assessment.
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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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The importance of information management company for marketing
VOLÁROVÁ, Veronika
The thesis is focused on the issue of the importance of information for marketing management. The aim of this thesis is to identify and analyze information relevant to marketing management in a company. The work is divided into two parts theoretical part and practical part. The theoretical part of the thesis defines the basic terms and defines the building of marketing information system. The practical part on the knowledge gained from the theoretical part describes in detail the process of the building practical marketing information system in real company, using the specific practical examples. The last part of the thesis presents own research, which confirms correct functioning marketing information system in the company. Conclusion of the work confirms the stated main hypothesis.
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Improving labour productivity: How to determine standard time for performing specific tasks in the selected organization
BARTOŠKOVÁ, Martina
This bachelor thesis focuses on the standard time needed for specific tasks in the selected organization, as well as on the appropriate methods for its determination. The findings serve as a basis for the formulation of measures which should be taken to improve labour productivity. The methods include the standardization of tasks, time study and computer-based data analysis (Microsoft Excel spreadsheets). The theoretical part of the paper discusses the nature of job production, the methods appropriate for the calculation of standard production time and the ways to ensure efficient work and time management in the given factory. Apart from these, a complete description (history, facility layout, pre-production and production stages, machines and materials) of the selected organization is provided to serve as a background for the case study presented in the practical part. This includes the list of production tasks, production time tables and time standards along with materials necessary to facilitate production. The aim of the thesis is to help the organization improve its labour productivity and provide it with the algorithm which can be used to determine production time for similar orders.
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