PRÁCE SE ZABÝVÁ DVĚMA METODAMI, POMOCÍ KTERÝCH LZE V ÚČETNICTVÍ MĚŘIT ZISK. JEDNOU Z TĚCHTO METOD JE AKRUÁLNÍ BÁZE, NA KTERÉ JE V ČR ZALOŽENO PODVOJNÉ ÚČETNICTVÍ. DRUHÁ METODA VYCHÁZÍ Z BÁZE PENĚŽNÍCH TOKŮ, KTERÁ JE ZÁKLADEM PRO DAŇOVOU EVIDENCI PODNIKATELŮ A TAKÉ PRO ORGANIZAČNÍ SLOŽKY STÁTU A ÚZEMNÍ SAMOSPRÁVU.

This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the International Financial Reporting Standards. Subjects using the accrual basis and the cash basis in the Czech republic are also shown. The thesis deals with specific items, which can figure only in accounting system based on accrual basis. These items conclude depreciation, asset provisions, reserves and deferred tax. The end of the thesis is dedicated to the confrontation of the two basis on the Cash flow statement. This Cash flow statement is based on the cash basis, while it is being used on the accrual basis.

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Title: Dynamic model for estimation of radon concentration in buildings Author: Barbora Vaňková Department: Department of probability and mathematical statistics Supervisor: Ing. Marek Brabec, Ph.D. Supervisor's e-mail address: mbrabec@cs.cas.cz Abstract: In the present work there is described the method for estimation of functi- onal data from discrete values and basic methods of functional data analysis. 1

The Digital age, as is the beginning of the 21st century sometimes called, is in the business field characterized by a high level of automatization of its processes, which requires the digitalization of a huge amount of data. This automatization brings the acceleration of processes, both human intervention and errors reduction, and thereby it lowers the costs and increases the profits. Among the digitalized data, there are various kinds of data essential for the company prosperity such as know-how in form of various recipes, manuals, formulas, templates, etc. As it is common with other valuable assets of the company, it is also necessary to protect such data against theft or misuse. This thesis analyzes various possibilities of such data protection and does so in reaction to known risks on the example of actual company, and analyzes the readiness of this company in the data protection field. In the end, the thesis assesses its present state and advises on what the company should do in data security field in future. That is, of course, with the particular tools implementation taken into account.

In order to make a step towards the idea of the Semantic Web it is necessary to research ways how to retrieve semantic information from documents published on the current Web 2.0. As an answer to growing amount of data published in a form of relational tables, the Odalic system, based on the extended TableMiner+ Semantic Table Interpretation algorithm was introduced to provide a convenient way to semantize tabular data using knowledge base disambiguation process. The goal of this thesis is to propose an extended algorithm for the Odalic system, which would allow the system to gather semantic information for tabular data describing products from e-shops, which have very limited presence in the knowl- edge bases. This should be achieved by using a machine learning technique called classification. This thesis consists of several parts - obtaining and preprocessing of the product data from e-shops, evaluation of several classification algorithms in order to select the best-performing one, description of design and implementation of the extended Odalic algorithm, description of its integration into the Odalic system, evaluation of the improved algorithm using the obtained product data and semantization of the product data using the new Odalic algorithm. In the end, the results are concluded and possible...

Účetní závěrka účetních jednotek v České republice zahrnuje podle Zákona o účetnictví č. 563/1991 Sb. povinně rozvahu, výkaz zisku a ztráty, přílohu a může zahrnout přehled o peněžních tocích a přehled o změnách vlastního kapitálu. Možná právě charakter ?dobrovolnosti? v sestavování a vykazování přehledu o peněžních tocích v rámci účetní závěrky způsobil jeho odmítání v praxi, jeho podcenění a vedl k faktickému nevyužití informačního potenciálu, který tento výkaz nabízí a na který bych ráda ve své práci upozornila. Rozvaha, výkaz zisku a ztráty jsou postaveny na akruálním principu, tj. zakládají se na vztahu nákladů a výnosů k časovému období a poskytují informace o finanční situaci a výkonnosti podniku. Neinformují však o způsobu, jakým společnost vyprodukovala a použila peněžní prostředky a peněžní ekvivalenty. Výkaz zisku a ztráty může vykazovat zisk, avšak společnost se může nacházet ve vážné platební neschopnosti. Přehled o peněžních tocích abstrahuje od všech účetních ?kouzel a triků? spojených s akruálním principem, např. od účtování rezerv, opravných položek, časového rozlišení, odpisů dlouhodobého majetku a odložených daní. Hlavním motivem přehledu o peněžních tocích jsou přírůstky a úbytky peněžních prostředků, eventuálně peněžních ekvivalentů v návaznosti na činnost, na kterou byly tyto prostředky vynaloženy, nebo ze které byly získány. Přehled o peněžních tocích taktéž doplňuje výkaz zisku a ztráty o informaci o ?reálnosti zisků, případně ?ztrát? vykazovaných v rozvaze nebo výsledovce, tj. zda těmto ziskům odpovídá tvorba peněžních prostředků.

This dissertation thesis introduces new methods of automated knowledge-base creation and tuning in information and expert systems. The thesis is divided in the two following parts. The first part is focused on the legacy expert system NPS32 developed at the Faculty of Electrical Engineering and Communication, Brno University of Technology. The mathematical base of the system is expression of the rule uncertainty using two values. Thus, it extends information capability of the knowledge-base by values of the absence of the information and conflict in the knowledge-base. The expert system has been supplemented by a learning algorithm. The learning algorithm sets weights of the rules in the knowledge base using differential evolution algorithm. It uses patterns acquired from an expert. The learning algorithm is only one-layer knowledge-bases limited. The thesis shows a formal proof that the mathematical base of the NPS32 expert system can not be used for gradient tuning of the weights in the multilayer knowledge-bases. The second part is focused on multilayer knowledge-base learning algorithm. The knowledge-base is based on a specific model of the rule with uncertainty factors. Uncertainty factors of the rule represents information impact ratio. Using a learning algorithm adjusting weights of every single rule in the knowledge base structure, the modified back propagation algorithm is used. The back propagation algorithm is modified for the given knowledge-base structure and rule model. For the purpose of testing and verifying the learning algorithm for knowledge-base tuning, the expert system RESLA has been developed in C#. With this expert system, the knowledge-base from medicine field, was created. The aim of this knowledge base is verify learning ability for complex knowledge-bases. The knowledge base represents heart malfunction diagnostic base on the acquired ECG (electrocardiogram) parameters. For the purpose of the comparison with already existing knowledge-basis, created by the expert and knowledge engineer, the expert system was compared with professionally designed knowledge-base from the field of agriculture. The knowledge-base represents system for suitable cultivar of winter wheat planting decision support. The presented algorithms speed up knowledge-base creation while keeping all advantages, which arise from using rules. Contrary to the existing solution based on neural network, the presented algorithms for knowledge-base weights tuning are faster and more simple, because it does not need rule extraction from another type of the knowledge representation.

The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.

An ordering on bases in Banach spaces is defined as a natural generalization of the notion of equivalence. Its theory is developed with emphasis on its behavior with respect to shrinking and boundedly-complete bases. We prove that a bounded operator mapping a shrinking basis to a boundedly-complete one is weakly compact. A well-known result concerning the factorization of a weakly compact operator through a reflexive space is then reinterpreted in terms of the ordering. Next, we introduce a class of Banach spaces whose norm is constructed from a given two-dimensional norm N. We prove that any such space XN is isomorphic to an Orlicz sequence space. A key step in obtaining this correspondence is to describe the unit circle in the norm N with a convex function ϕ. The canonical unit vectors form a basis of a subspace YN of XN . We characterize the equivalence of these bases and the situation when the basis is boundedly-complete. The criteria are formulated in terms of the norm N and the function ϕ. 1