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Auditor's reaction to realized frauds during audit of final accounts
Kvapil, Lukáš ; Králíček, Vladimír (advisor) ; Brumovský, Tomáš (referee)
Dissertation tries to put near auditor's reaction to realized frauds during audit of final accounts. Beginning is focused on sence of audit, history and present. Frauds of accounting entity from point of view of international standards on auditing (ISA) are specified in next part of thesis. Main part is focus on concrete reaction of auditor, not only on accounting frauds, but also on possible legalization of earnings from criminal activity. Conclusion deal with actual progres of ISA and forensic investigation.
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The pain of Achilles tendon in endurance runners aged 15 to 30 years
MAŠKOVÁ, Markéta
This bachelor thesis focuses on long-distance runners suffering from pain of Achilles tendon. It presents basic findings about reasons of the inconvenience, prevention and treatment. The first objective of the thesis was to describe potential causes of pain of Achilles tendon suffered by long-distance runners; the second objective was to propose prevention measures and the third objective was oriented at compilation of a suitable therapeutic procedure. The research questions asked whether the proposed therapeutic plan would be effective and whether it will operate also as a prevention of an injury. The theoretical part contains basic information about the leg anatomy, brief description of long-distance running and its techniques and an overview of potential causes of injury or pain of Achilles tendon. It also contains a lists of methods that prevent the injury and examination methods, including instructions about pathology identification, and it is concluded with a list of treatment methods. The practical part used a method of qualitative research, including interview and observation (input and output kinesiological analyses), special examination methods, processing of case reports and data analysis. The research group consisted of 2 male and one female track and field athletes specializing in long-distance running from the Sokol Opava sports club. Each of them underwent a therapy that lasted approximately two months and the results have been provided in case reports. Each case report includes the case history, initial kinesiological analysis, short-term and long-term rehabilitation plan and the course of the therapy. Each case report is concluded with a kinesiological analysis and evaluation of treatment effects. Results of the research have been affected by the approach of the individuals and severity of their problems. The pain has completely disappeared in one person and it has persisted in the other two. The two latter cases were affected by the following factors: in the first case the quiet mode was not complied with and the rehabilitation was conducted at full load; in the second case the significant factor was the severity of the problem as the person had suffered Achilles tendon rupture in the past. The bachelor thesis has been written to present the acquired information and experience in order to inform the general public interested in this issue and, particularly, coaches, runners and physiotherapists.
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The intilization of waste heat from biogas plants
ZAJÍC, Pavel
?Utilization of waste heat from biogas stations? The thesis is focused on problems of utilization of waste heat which is created during combustion of biogas in cogeneration units. The utilization of residual heat enables to significantly increase the energetic efficiency of existing and newly built biogas stations. There is the description of the biogas station in Třebon and the technical and economic analysis of solutions to the physical separation of production and utilization of biogas in the place of heat consumption. This case, where the produced biogas is transported by a gas pipeline to the newly built space for heat consumption, is one of the prospective solutions how to use the available heat from biogas stations.
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Aplikace business dynamiky na firmu MALPRO spol. s r. o.
Fahian, Martin ; Mildeová, Stanislava (advisor) ; Beer, Daniela (referee) ; Nováček, Jan (referee)
Diplomová práce se zabývá aplikací principů business dynamiky na komplexní systémy, jakým je například podnik. V tomto konkrétním případě se jedná o podnik MALPRO spol. s r. o. Na základě principů business dynamiky, což je vědní obor zabývající se poznáváním komplexních systémů a jejich chování v čase, je popsána tvorba modelu a uživatelského rozhraní, jejichž pomocí lze simulovat různé situace, zhodnotit jejich požadavky na materiální, lidskou a finanční náročnost výroby a vidět celkový dopad nákladů na kalkulační jednici výkonu. Oblastí zájmu je výrobní část firmy, proto je část práce zaměřeno na podnikovou ekonomiku a její metody. Dále je analyzován informační systém a možnost napojení manažerského simulátoru na manažerské aplikace, které modelům a simulátorům dodávají informace pro rozhodování.
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From component to service
Mareš, Jan ; Gála, Libor (advisor) ; Pavlíčková, Jarmila (referee)
Thesis describes process of changing component into web service, usage of web services and there relation to components. Components are known for many years and they evolved from software modules. There are described tree main technological standards for making components in this thesis, which are Java, .Net and CORBA, and from many component-based development methods and approaches is described one Rational Unified Process. In thesis is described what web service is by describing web service standards. Main standards for web services are SOAP, WSDL, UDDI and standard based on WSDL and few minor standards from companies Sun and Microsoft called WSIT. From developer point of view there are many similarities in web services and components, and it is possible to think of web service as component which communicates using SOAP messages and is using WSDL technology. In practical part of thesis is making of component based on Java 2 Enterprise Edition platform, which serves as chat server. To this component is added interface for using SOAP and WSDL/WSIT, and by this it is changed to web service.
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Function of honey-bee (Apis mellifera) in see industry of field crops.
PŠENIČKOVÁ, Zuzana
In this dissertation I am trying to point out the importance of the honeybee in the pollination of plants and the connection between the plant and the honeybee. The honeybee is essential and indispensable part of agricultural production that increase in the hectare production. It is also importat in forests, fields and in orchards. In the introduction there is a telling about bee colony and alternative ways of pollinate. In this dissertation I outline economic and ecological features of beekeeping and problems that beekeepers have to solve, some grants from the European Union that help to our beekeepers. In conclusion there are described some problems and different opinions for geneticaly modified plants and their influence for the honeybee.
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Využití NIR spektroskopie při kontrole jakosti šlehaného podmáslí
Fukačová, Ludmila
This Diploma Thesis deals with the production of butter and buttermilk. In the introduction it informs us about the technology of butter production, there are also the history, the composition and the using butter and its assortment explained. During the production of butter other product -- buttermilk is formed as its secondary product. The Thesis also describes the technology of buttermilk production and its composition. It also focuses on the positive influence of acid buttermilk in case of its regular consumption. The positive influence is mainly caused by the content of benefited lactic acid bacteria. The final part of literature summary comes nearer to the importance and the use of spectroscopy which is measured in the infrared radiation area. It also clarifies the importance close infrared spectroscopy and also concerns with some problems of chemometrics. The problems explain the using of the statistic method in the evaluation of results of the measurement in this work. In the practical part of the Thesis forty samples of fermented buttermilk taken from supermarket chains were compared and evaluated. We were analyzing their pH, titratable acidity, dry matter, fat and protein. After finishing measuring these samples via spectrometer Nicolet FT NIR (spectra in the range from 4000 to 10 000 cm-1) the results were assessed via TQ Analyst software and by using paired T-test to the middle value.
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Investigation of Anchor-Free Localization in Network Simulator
Martynek, Tomáš ; Koutný, Martin (referee) ; Šimek, Milan (advisor)
This thesis deals with the issue of localization in wireless sensor networks. It focuses on the implementation Anchor-Free localization techniques to NS2 and evaluation of its effectiveness. In the theoretical introduction is summarized IEEE802.15.4 and ZigBee technology. The following chapter describes the Anchor-Based and Anchor-Free localization methods. Furthermore, existing methods of measuring the distance of network nodes are described. Also pay attention NS2 environment, especially the inclusion of standard IEEE802.15.4. The section devoted to Anchor-Free algorithm describes how to search and select anchor modes. It also described the method of optimization by measuring the distance of neighboring nodes using the Mass-Spring Algorithm. Next chapter describe the inclusion of a new protocol called AFLOCAL into NS2 and detailed analysis of its function. Next described the process of localization and calculating the coordinates. Described was aslo a method of simulation and evaluation of results. In conclusion, the results are summarized and formulated the characteristics of designed protocol AFLOCAL.
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Cost calculation on the farm - cattle breeding, milk
Šilhavý, Luboš ; Řezbová, Helena (advisor) ; Dagmar, Dagmar (referee)
The topic of this dissertation is the cost calculation of cattle breeding and cost of auxiliary activities focused on the milk production of the Mecholupska zemedelska company in 2015. The thesis is devided into two parts, the theoretical part and the practical one.
The theoretical part outlines the cattle breeding and the breeds both with milk production and meat breeds. Further it describes the economic terms of milk production, costs of cattle breeding, costs itself, calculation methods and calculation formulas.
The practical part of the thesis describes the nature of the company and its production activities. The part focused on the arable farming describes sowing areas of plants and revenues and cost calculation of corn silage. The main target of the thesis is the an milk production, which is based on cost calculation of milk, described in details in the focused on stock farming. The cost indicators are stated in the table and then the particular items are defined. Several variants with modified internal costs of inputs are calculated and compared with each other afterwards.
Based on this analysis, the conclusions of the cost calculation of milk are summed up and some suggestions to stabilise and develope the sector are outlined.
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