Diploma thesis focuses on in-memory data processing, its use in reporting and Business Intelligence (BI) in general. The main goal of the theoretical part is to introduce the in memory principles, highlight the differences from hard drive data processing and overview possible implementations of in-memory technology in BI solution. The output of this section is an analysis of advantages and disadvantages of in-memory solutions in various perspectives. The practical part of the thesis consists of the performance benchmark that compares the performance of data processing using the in-memory principles and conventional hard drive methods. The performance comparison is realized in the reporting tools environment, QlikView for in-memory approach and Reporting Services for hard drive based method. Several data sets are used for testing in both mentioned tools. End of the chapter provides the assessment of testing results and discusses the strengths and weaknesses of both principles of data processing. The conclusion of this work discusses the advantages and disadvantages of in-memory data processing and defines the key questions that company management should ask before investing in innovation of the present BI solution. Moreover the conclusion contains recommendations for possible further follow-up work.

The diploma thesis covers the principles of dashboard or report design. The first part of thesis is focused on introduction to the issue of reporting, based on current literature. There are the definitions of basic terms, position of reporting in corporate structure, history and basic division in this part. Further, this thesis is focused on information design. There are descriptions of basic visualization elements commonly used in reporting, after that the issue of using colours and finally the information about the appropriate distribution of these elements on the surface of the dashboard or report. In the practical part of the thesis, there is primarily created the methodology of comparison of reporting tools. The goal of this methodology is to compare two specific tools for obtaining information about the qualities of compared reporting tools. As a part of this methodology, there is also a list of required functions and also a few user criteria which are assessed based on the practical use of these tools during creation of specific dashboard. Complex design of this sample dashboard is also part of the methodology. Methodology was proved by its application to two compared tools, namely the SAP Crystal Reports 2011 and Tableau Desktop 8.1. Result of this comparison contained a lot of information about the tools which can be used by reader as a basis for creation his or her own opinion on the tools. Author stated his own recommendation which of the compared tools he would choose for future work in dashboard design.

Diploma thesis deals with analysis of common requirements of mid-sized and major companies for financial reporting and with design and development of reporting tool which meets such requirements. The target of the thesis is to create the tool for financial reporting, which would be universal and allows user to set up by himself, easily and without interfering the source code, those parts of reporting tool which usually varies for different companies, so they can't be set both universally and precisely in advance. The tool is developed in QlikView environment, which provides many advantages for quality reporting. My contribution within this thesis is in the use of nontrivial practices and maximal utilization of QlikView environment possibilities in order to make the final financial reporting tool modular, parameterizable, expandable and applicable in any company environment and to enable it to transfer the role of reports set-up towards the user.

Over time, enterprises are more often turning to socially responsible business. Companies are doing so by various reasons: management decision, market and state requirements, efforts to raise the image on the market etc. However, CSR covers a wide range of activities and allows many different options of implementation. This thesis contains the analysis of the specifics of CSR in the Czech Republic, detection of the most advanced and omitted spheres. To achieve the goal of the thesis a survey was carried between companies that operate in the Czech Republic and have experience with social responsibility. Evaluation of the results brings out some positive changes in fundamental areas of CSR. Also the survey discovered the shift to more realistic perception of benefits arising from the implementation of accountability and sustainability in business activities.

The purpose of this study was to explore users' and preparers' perception of sustainability reporting, especially for accountants and financial analysts who are involved with the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines and GRI based sustainability or CSR reports in the United States. With the increasing trends to sustainability and corporate social responsibility (CSR), it is important to understand what level users and preparers currently hold towards the sustainability reporting. This study used samples from the following resources: all companies included in the GRI report list as a report preparer group and financial analysts as report users, whose companies' core business focused on social and environmental investing. This study examined four hypotheses concerning general corporate sustainability & reporting and sustainability performance indicators in environmental, economic and social aspects suggested by the GRI Guidelines. This paper contributes to corporate social responsibility and sustainability reporting. This paper studied users' perception of sustainability reporting and corporate social responsibility (CSR). Prior research mainly focused on preparers' perception or attitudes toward sustainability reports (Guthrie & Parker, 1990; Kolk, 2004; Lindgreen et al., 2009; White, 2005). Also, this paper adds to the literature on Global Reporting Initiative (GRI) and its guidelines that have not been extensively studied in prior research. The results revealed that users and preparers agreed on the important issues asked for the general corporate sustainability and reporting, and both groups held similar attitudes towards the environmental, economic and social performance indicators and felt most of them as important to be included in a sustainability report. In addition, both groups indicated the GRI as the preferred standard setting body for sustainability reporting and gave support to GRI for its effort to establish and promote the standards for sustainability reporting. Finally, a considerable number of users and preparers agreed that the GRI report can fairly measure a company's environmental, economic and social performance.

The objective of financial reporting has mainly been discussed in the accounting literature with reference to the stewardship/accountability and decision-usefulness perspective. The latter objective is emphasised by standard setters, but the accounting literature argues for a stronger emphasis on the stewardship/accountability perspective. The discussion surrounding the objective is largely conducted with large public companies as a foundation. Thus, the thesis aims to explore the function of financial reporting in small private family businesses as they account for a large amount of the existing corporations. The study relies on a qualitative method with semi-structured interviews and a document study on the financial reports to fulfil the purpose of the study. The study shows that the function of financial reporting is revolved around evaluating firm performance and using the financial report as a communication tool to external users. The findings indicate tendencies of the decision-usefulness, but the stewardship/accountability objective is more apparent. Also, the concept of socioemotional wealth appears to be related to the stewardship/accountability objective and the function of financial reporting.

The aim of the diploma thesis is to analyze the current state of creation of management reporting, its contribution to a company and to create a proposal for improving and expanding awareness of reporting in a company.

My thesis contains the analysis and following suggestion of a solution of the application for the reporting. The reporting application has a goal to display actual costing data for a selected material and be a part of the SAP applications. The description of the theoretical background that is used in the thesis is the first part of the thesis. In the following chapter is the description of the current situation and analysis of the selected company. The last chapter contains an analysis of the possible risks which are followed by the suggested solution. At the end of the thesis is an economic evaluation of the project.

Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. Every renowned organization publishes their non- financial report, but quality of these reports is questionable. For the lack of a uniform structure, non-financial reports have become too complicated for some of the stakeholders to understand. To make things worse, the business entities publish non- financial reports highlighting their positive impacts but hide the negative aspects. However, these issues could not resist the interest of the stakeholders, rather they observe different independent index providers to know about the sustainability. We know non- financial reporting is not about figures rather it is about disclosures. However, it is very difficult to collect information from a non-financial report and compare them among industry peers. Therefore, we intend to examine if it is important to formulate a unique structure for the non-financial reporting.Though non-financial reporting is very different from financial reporting, it is very difficult for the readers to get the real picture of sustainability of any organization. The quality measurement of non-financial reports is a daunting task. To get a clear picture we collected the non-financial information of 12 automobile manufacturing groups from different geographical locations. We also observed 5 annual reports for each company and formulated our own index and conducted a quantitative study to answer our research question.We collected data from non-financial reports of our selected automobile companies to formulate our own index and collected index of these companies from the website of S&P Global. From the non-financial report, we also collected data about the length of the report, number of years compared for performance indicators, and if the report is audited or not. We collected the data about total asset of these companies and their return on asset.With the help of our theoretical framework where we discussed about CSR, stockholder theory, and legitimacy theory and formulated two hypotheses. To answer these hypotheses, we run a regression test to see if the variables used in our study have any predictable relationship or not. Hence we tested our data and concluded that it is important to formulate a unique structure for non-financial reporting.Non-financial reporting has come a long way since its appearance but to go even further and to fulfill the demand of the stakeholders, publishing such reports is not enough. Companies who publish such reports also need to ensure the quality and comparability. Though different organizations have different sustainability challenges, at least non- financial reports of a particular industry should follow a certain structure so that these reports can be compared.

Right information in the right time is one of the most important factors influencing business success. The needs of continually requirements on the information, on their structure, form and subject is compelled a rise of the instrument for their security – reporting, which has gained importance in all business activities especially in the sphere of economy and finance. The reporting is possible to consider as an important part of the information system with the help of this system are these reports published. The final users can use the information in the case of the satisfaction of their subjective needs. Business reports have to show trustworthy and righteous view of reported facts, which is the basic target of finance reporting.