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Comparison of Management Accounting and Controlling Practice in the People’s Republic of China and Germany
Häuser, Florian; Wagner, Jaroslav; Král, Bohumil
2017 - English
This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually. This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
Keywords:
Germany; China; Comparative management accounting; Economical influence; Cultural influence; Educational influence; Conceptual comparison; Educational influence; Economical influence; Conceptual comparison; Germany; China; Comparative management accounting; Cultural influence
Available in digital repository of the Library of University of Economics.
Comparison of Management Accounting and Controlling Practice in the People’s Republic of China and Germany
This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and ...
IFRS implementation: A case of real company
Balík, Pavel; Procházka, David; Peprníčková, Mariana
2017 - English
The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards. The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards.
Keywords:
IFRS; IFRS transformation; Trial balance conversion; Financial leases; CAS; Trial balance conversion; IFRS; Financial leases; IFRS first application; CAS
Available in digital repository of the Library of University of Economics.
IFRS implementation: A case of real company
The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each ...
The Role of Human Resources during Acquisition in an International Company
Andriianova, Anastasiia; Brunet-Thornton, Richard; Čech, Pavel
2017 - English
Tato diplomová práce se zabývá hodnocením roli HR oddělení během akvizice dvou společnosti. Autorka má tříletou zkušenost v oblasti řízení lidských zdrojů v mezinárodní společnosti. Tato zkušenost ji pomohla lépe pochopit zkoumanou problematiku a popsat ji v této práci. Většina firem na současném trhu práce nevěnuje náležitou pozornost otázkám lidských zdrojů v době akvizice, což může způsobit pokles morálky a pracovní kultury v dané společnosti. Taková situace může vést ke ztrátě lidských talentů, a navíc stát společnost za její pověst a dokonce i zisk. Firma může získat nejlepší technologie na trhu, ale nikdy nebude úspěšná bez spokojených zaměstnanců. Diplomová práce se skládá z teoretické a praktické části. V první části autorka shromažďuje nejdůležitější znalosti z akademických zdrojů a ekonomických časopisů souvisejících s daným tématem. Ve druhé části autorka zkoumá role HR během turbulentního období akvizice na příkladě jedné mezinárodní společnosti. Autorka popisuje kulturu této společnosti, a jak se změnila vnitřní struktura HR, aby mohla sloužit podnikovým cílům po akvizici. V rámci tohoto výzkumu se uskutečňují dva průzkumy mezi HR a zaměstnanci pražské pobočky této společnosti. Na základě analýzy průzkumů, vlastních zkušenosti autorky a neformálních rozhovorů s HR odborníky, autorka navrhuje praktické doporučení v nejdulezitejších oblastech akvizice, za které jsou zodpovědné HR. The topic of this thesis is dedicated to Human Resources role during a corporate acquisition in the company. The author has 3 years of HR experience from an international company that contributes to better understanding and clearer insight. Recently, acquisitions occur frequently, and companies do not always pay the appropriate attention to Human Resource issues that in turn, cause the decline of morale and culture. This results in the loss of key talent. In addition, this costs the company its reputation and possible decrease in profit. One can obtain the best technologies, but will not be able to succeed without employees who are satisfied with their employer and are dedicated to their job. The thesis is divided in two sections. In the first section, the author collects the most relevant knowledge from academic and business sources related to the topic. In the second section, the role of Human Resources during the turbulent time of acquisition is explored based on the example of one international company. The author describes the culture in this company, and also how the HR structure changed to be able to serve corporate objectives after the acquisition. Two surveys are conducted in this company among HR leaders and employees from Prague office. Based on the analysis of the surveys, author own observations and informal interviews with senior HR professionals, the author proposes valuable recommendations and suggestions for the most critical areas in which HR responsibilities are fundamental.
Keywords:
řízení lidských zdrojů; akvizice; kultura; Human Resources; Acquisition; Culture
Available in digital repository of the Library of University of Economics.
The Role of Human Resources during Acquisition in an International Company
Tato diplomová práce se zabývá hodnocením roli HR oddělení během akvizice dvou společnosti. Autorka má tříletou zkušenost v oblasti řízení lidských zdrojů v mezinárodní společnosti. Tato zkušenost ji ...
Statistical models for an MTPL portfolio
Pirozhkova, Daria; Zimmermann, Pavel; Malá, Ivana
2017 - English
In this thesis, we consider several statistical techniques applicable to claim frequency models of an MTPL portfolio with a focus on overdispersion. The practical part of the work is focused on the application and comparison of the models on real data represented by an MTPL portfolio. The comparison is presented by the results of goodness-of-fit measures. Furthermore, the predictive power of selected models is tested for the given dataset, using the simulation method. Hence, this thesis provides a combination of the analysis of goodness-of-fit results and the predictive power of the models. In this thesis, we consider several statistical techniques applicable to claim frequency models of an MTPL portfolio with a focus on overdispersion. The practical part of the work is focused on the application and comparison of the models on real data represented by an MTPL portfolio. The comparison is presented by the results of goodness-of-fit measures. Furthermore, the predictive power of selected models is tested for the given dataset, using the simulation method. Hence, this thesis provides a combination of the analysis of goodness-of-fit results and the predictive power of the models.
Keywords:
pricing model; claim frequency; Negative Binomial model; Overdispersed Poisson model; Poisson model; count data model; overdispersion; cross-validation; predictive power; goodness-of-fit; Poisson model; overdispersion; cross-validation; predictive power; Overdispersed Poisson model; claim frequency; pricing model; goodness-of-fit; Negative Binomial model; count data model
Available in digital repository of the Library of University of Economics.
Statistical models for an MTPL portfolio
In this thesis, we consider several statistical techniques applicable to claim frequency models of an MTPL portfolio with a focus on overdispersion. The practical part of the work is focused on the ...
Sales promotion strategies in Procter&Gamble
Šebesta, Miroslav; Stříteský, Václav; Jech, Martin
2017 - English
Diplomová práce se zabývá tématem podpory prodeje se zaměřením na aktivity firmy Procter & Gamble na českém trhu. Vzhledem ke vzrůstající důležitosti podpory prodeje na českém trhu, práce si klade za cíl uvést hlavní akademické poznatky ohledně podpory prodeje a otestovat je na portfoliu firmy Procter & Gamble. Dalším cílem diplomové práce je zhodnotit strategie podpory prodeje firmy Procter & Gamble a zjistit, jestli pro ni představují konkurenční výhodu. Použitím statistických a srovnávacích metod, práce přináší hodnotné závěry pro marketery z řad dodavatelů i odběratelů. Bylo zjištěno, že podpora prodeje firmy Procter & Gamble se nevymyká akademickým poznatkům a slouží jako výhoda oproti jejím hlavním konkurentů na českém trhu. The thesis gives comprehensive overview on the topic of sales promotions. The special focus is devoted to activities of Procter & Gamble on the Czech market. With increasing importance of sales promotions on the Czech market, the thesis aims to introduce main academic findings concerning sales promotions and test them on brands of Procter & Gamble. The next goal is to find out whether sales promotion strategies of Procter & Gamble provide a competitive advantage for the company on the Czech market. Using statistical and comparative methods, the thesis brings valuable conclusions for both marketers and academics. It was found out effects of Procter & Gamble sales promotions are in line with academic theories and its sales promotion strategies provide competitive advantage for the company.
Keywords:
podpora prodeje; utilitatistické; hedonické; Procter & Gamble; management podpory prodeje; Sales promotion management; Sales promotions; Procter & Gamble; hedonic; utilitarian
Available in digital repository of the Library of University of Economics.
Sales promotion strategies in Procter&Gamble
Diplomová práce se zabývá tématem podpory prodeje se zaměřením na aktivity firmy Procter & Gamble na českém trhu. Vzhledem ke vzrůstající důležitosti podpory prodeje na českém trhu, práce si klade za ...
Challenges encountered by functionally illiterate consumers in the Kumasi metropolis, Ghana
Kusi-Mensah, Kwaku; Cook, Gina; Lhotáková, Markéta
2017 - English
Tato studie se zabývá tím, jak negramotnost ovlivňuje spotřebitele při navigaci na trhu, aby splnila své potřeby. Tyto účinky jsou zkoumány v metropoli Kumasi v oblasti Ashanti v Ghanu. Celkovým cílem práce je zkoumat problémy, s nimiž se uživatelé setkávají při navigaci na trhu. Výsledky ukazují, že funkční negramotní spotřebitelé v metropoli Kumasi čelí problémům při navigaci na trhu a že tyto problémy souvisí s Maloobchodní marketingový mix, jako je produkt, cena, místo, lidé, propagace a proces. This study is concerned with how illiteracy impact consumers when navigating through the market place to have their needs met.These effects are researched in the Kumasi metropolis in the Ashanti Region of Ghana. The overall goal of the thesis is to investigate the problems that functionally illiterate consumers encounter when navigating through the Marketplace.The results show that functionally illiterate consumers at the Kumasi metropolis do face problems when navigating through the market place and that these problems are related to the retail marketing mix such as product, price, place, people, promotion and process.
Keywords:
Funktivně negramotní spotřebitelé; Kumasi metropole; Rozšířený marketingový mix; Functionally illiterate consumers; Kumasi metropolis; Extended marketing mix
Available in digital repository of the Library of University of Economics.
Challenges encountered by functionally illiterate consumers in the Kumasi metropolis, Ghana
Tato studie se zabývá tím, jak negramotnost ovlivňuje spotřebitele při navigaci na trhu, aby splnila své potřeby. Tyto účinky jsou zkoumány v metropoli Kumasi v oblasti Ashanti v Ghanu. Celkovým cílem ...
The Iranian Islamic Revolution: For better or for worse?
Zadeh, Jana; Lisa, Aleš; Prorok, Vladimír
2017 - English
Práce se zabývá íránskou islámskou revolucí a komparativní analýzou režimů před a po revoluci, srovnává historický vývoj a vliv revolučních změn na společnost. I když není pochyb o tom, že transformace imperiální Persie v Islámskou republiku sehrála důležitou roli v překreslení geopolitické mapy širšího Blízkého východu, cílem této práce je porovnat historický vývoj Íránu během monarchie a vliv revolučních orgánů na íránskou společnost. Přes rozsáhlé množství použitých zdrojů z Íránu i zahraničí, autorka učinila veškerou snahu ke snížení účinků vlivů ať už horlivých zastánců monarchie nebo skalních revolucionářů na minimum, a umožnila faktům samotným promítnout objektivní obrázek. Cílem práce je po objektivním srovnání fakticky odpovědět na otázku, zda revoluce vedla k lepšímu či horšímu. The thesis focuses on the Islamic Revolution of Iran by a comparative analysis of the monarchy regimes before and after the Islamic Revolution of 1979. Although there is little doubt that the transformation of Imperial Iran to the Islamic Republic has played a vital catalyst in redrawing the "greater" Middle Eastern geopolitics ever since this thesis aims to compare the historical development of Iran during the monarchy and the effect of the revolutionary institutions brought on the Iranian society. Despite the extensive amount of resources used in this thesis being both from Iran and abroad, the author has made every effort to reduce the effects of the influences whether from the overzealous defenders of monarchy or the die-hard revolutionaries to a bare minimum and allow the facts on their own to project the picture through an objective lens. The goal of the thesis is for the objective research and comparison to try and provide a factual answer to the million-dollar question, whether the revolution was for better or for worse.
Keywords:
Islám; Írán; Íránská islámská republika; teokracie; Chomejní; Persie; Pahlavi; revoluce; Pahlavi; Persia; Khomeini; theocracy; Islam; Revolution; Iran; Islamic Republic of Iran
Available in digital repository of the Library of University of Economics.
The Iranian Islamic Revolution: For better or for worse?
Práce se zabývá íránskou islámskou revolucí a komparativní analýzou režimů před a po revoluci, srovnává historický vývoj a vliv revolučních změn na společnost. I když není pochyb o tom, že ...
Economy Implications of Regulation
Čupová, Martina; Andera, Michal; Novák, Svatoslav
2017 - English
Tato práce analyzuje dopady regulace na transformaci k digitální ekonomice. Analýza slabých míst ukazuje, že Česká republika silně zaostává v oblasti sítí, které se jeví zásadním předpokladem pro transformaci k digitální ekonomice. Regulátor prosazuje vstup nového operátora jako řešení tohoto problému. Nicméně simulace založená na indexu Herfindahl-Hirschman však tuto domněnku nepotvrzuje. Také korelace mezi konkurenceschopností trhu a síťových inovací žádnou vzájemnou závislost nepotvrzuje. Oba tyto závěry potvrzuje empirická zkušenost z trhů v EU, která ukazuje, že struktura tří operátorů je dostatečně efektivní a poskytuje atraktivní,konkurenceschopné služby zákazníkům i společnosti. Příčina neuspokojivého stavu sítí spočívá ve stávající telekomunikační regulaci, která nevytvořila udržitelný digitální ekosystém potřebný k přechodu k digitální ekonomice. Tato práce konstatuje nutnost nově definovat regulační rámec tak, aby odpovídal potřebám digitální ekonomiky. Prioritou pro regulaci bude zaměření na podporu dlouhodobých investic do telekomunikačních sítí a podpora konkurence. This thesis analyzes the implications of regulation on the transformation to a Digital Economy. A gap analysis shows that Czech Republic is significantly lagging behind in terms of connectivity, which is an essential precondition for a transformation to a digital age. The regulator promotes the entry of the new player as a solution for this situation. However, a simulation based on Herfindahl Hirschman Index does not support this view. This outcome is further supported by the results of correlation between market competitiveness and network advancement, which does not suggest any relationship. These findings are in line with empirical evidence from EU markets, which prove that a three-operator market is efficient and delivers attractive competitive services to the customers and society. The root cause of this situation lies in the current telecommunications regulation, which failed to create a sustainable digital ecosystem for the transition to a digital economy. This paper concludes, that regulatory framework needs to be redefined to address new challenges ahead. The regulatory priority should be shifted from service focus to encouraging long-term connectivity investments, differentiation, and competition.
Keywords:
telekomunikace; regulace; Digital Single Market Strategy; sítě; DAE 2020; Digitální Česko 2.0; ČTÚ; ČTÚ; Regulation; Telecommunications; Digital Single Market Strategy; Connectivity; DAE 2020; Digital Czech 2.0
Available in digital repository of the Library of University of Economics.
Economy Implications of Regulation
Tato práce analyzuje dopady regulace na transformaci k digitální ekonomice. Analýza slabých míst ukazuje, že Česká republika silně zaostává v oblasti sítí, které se jeví zásadním předpokladem pro ...
OLAP Recommender: Supporting Navigation in Data Cubes Using Association Rule Mining
Koukal, Bohuslav; Chudán, David; Vojíř, Stanislav
2017 - English
Manuální prozkoumávání agregovaných dat v datových kostkách a vyhledávání potenciálně užitečných informací je od určitého objemu dat časově náročné a neefektivní. V této práci jsem navrhnul, implementoval a na reálných datech otestoval systém, který prohledávání datové kostky automatizuje a nabízí uživateli potenciálně zajímavé pohledy na OLAP kostku. Systém je založen na propojení dvou metod datové analýzy - vizualizaci dat v OLAP analýze a dobývání znalostí z dat, reprezentovaném GUHA asociačními pravidly. Dalším přínosem práce je výzkum možností řešení rozdílů mezi OLAP analýzou a dolováním asociačních pravidel. Mezi implementačně řešené rozdíly patří především diskretizace dat, problém souměřitelnosti dimenzí, návrh automatického nastavení algoritmu pro dolování na základě struktury dat a definice provázání asociačních pravidel s OLAP vizualizací. Nástroj byl testován s reálnými maloobchodními prodejními daty a s daty o strukturálních fondech EU. Testování prokázalo, že propojení metod dolování asociačních pravidel a OLAP analýzy dokáže identifikovat zajímavé vztahy v datech s vyšší úspěšností než použití těchto metod samostatně. Manual data exploration in data cubes and searching for potentially interesting and useful information starts to be time-consuming and ineffective from certain volume of the data. In my thesis, I designed, implemented and tested a system, automating the data cube exploration and offering potentially interesting views on OLAP data to the end user. The system is based on integration of two data analytics methods - OLAP analysis data visualisation and data mining, represented by GUHA association rules mining. Another contribution of my work is a research of possibilities how to solve differences between OLAP analysis and association rule mining. Implemented solutions of the differences include data discretization, dimensions commensurability, design of automatic data mining task algorithm based on the data structure and mapping definition between mined association rules and corresponding OLAP visualisation. The system was tested with real retail sales data and with EU structural funds data. The experiments proved that complementary usage of the association rule mining together with OLAP analysis identifies relationships in the data with higher success rate than the isolated use of both techniques.
Keywords:
OLAP vizualizace; navigace v OLAP; OLAP analýza; asociační pravidla; datová kostka; doporučovací systém; OLAP Recommender; GUHA; vytěžování dat; OLAP visualisation; OLAP navigation; OLAP analysis; association rules; data mining; mining aggregate data; recommender system; data cube; GUHA; OLAP Recommender
Available in digital repository of the Library of University of Economics.
OLAP Recommender: Supporting Navigation in Data Cubes Using Association Rule Mining
Manuální prozkoumávání agregovaných dat v datových kostkách a vyhledávání potenciálně užitečných informací je od určitého objemu dat časově náročné a neefektivní. V této práci jsem navrhnul, ...
Trouble at the horizon: the 'new' twin crisis.
Durlinger, Koen; Hnát, Pavel; Žamberský, Pavel
2017 - English
This research aims to explain mechanisms of the new twin crisis, the influence of such a crisis on European integration, and identify indicators that can predict such a twin crisis. First, the old and the new twin crisis will be explained and the necessity of this research will be elaborated upon. Hereafter, the main mechanisms of the new twin crisis will be identified based on a literature review. From this literature review a set of indicators, accompanied by certain thresholds, will be created that can indicate that a twin crisis is about to happen. These indicators will be used to analyse data from 1970 until 2015 to asses whether this new twin crisis has occured in the past and what its political consequences were. The constructed mechanism to explain the new twin crisis and the list of indicators will be put to the test by conducting an indepth case study of Italy and its risk of encountering a new twin crisis. Based on the model that links the new twin crisis to political consequences, the case study attempts to link the new twin crisis to the European integration project. This research will lay the foundation for the creation of predictive models for the new twin crisis and provide insights in one of the main destabilisers for European integration. It therefore establishes a set-up and lay-out for future research in this specific field. This research aims to explain mechanisms of the new twin crisis, the influence of such a crisis on European integration, and identify indicators that can predict such a twin crisis. First, the old and the new twin crisis will be explained and the necessity of this research will be elaborated upon. Hereafter, the main mechanisms of the new twin crisis will be identified based on a literature review. From this literature review a set of indicators, accompanied by certain thresholds, will be created that can indicate that a twin crisis is about to happen. These indicators will be used to analyse data from 1970 until 2015 to asses whether this new twin crisis has occured in the past and what its political consequences were. The constructed mechanism to explain the new twin crisis and the list of indicators will be put to the test by conducting an indepth case study of Italy and its risk of encountering a new twin crisis. Based on the model that links the new twin crisis to political consequences, the case study attempts to link the new twin crisis to the European integration project. This research will lay the foundation for the creation of predictive models for the new twin crisis and provide insights in one of the main destabilisers for European integration. It therefore establishes a set-up and lay-out for future research in this specific field.
Keywords:
Balance of Payments crisis; Sovereign debt crisis; EU integration; Twin crisis; Sovereign debt crisis; EU integration; Balance of Payments crisis; Twin crisis
Available in digital repository of the Library of University of Economics.
Trouble at the horizon: the 'new' twin crisis.
This research aims to explain mechanisms of the new twin crisis, the influence of such a crisis on European integration, and identify indicators that can predict such a twin crisis. First, the old and ...
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