Dissertation thesis in theoretical part deals with the influence of information and communication technologies on financial reporting, discusses the financial reporting aspects of the Internet, describes the characteristics and use of XML and XBRL, identifies opportunities and risks of electronic documents and possible changes in the work of auditors. Practical part provides an empirical survey on how financial statements are being published in the Czech Republic via the Internet. The sample of entities identifies and then presents the place and form of disclosure of financial statements to users with a view to regulating the relevant legislation.

Recently, the importance of international trade has rapidly increased. Therefore, many companies face foreign currency transactions. The thesis focuses on the accounting and reporting of foreign currency. Its main objective is to provide a comprehensive overview of the above mentioned topic and explain it on practical examples.

This thesis deals with methods of improvement of financial statements of European banks and their impact on the economy. The financial statements are the principal information source used by external users when making economic decisions. The thesis is focused on analysis of impairment of financial assets and insufficient creation of provisions for credit losses, on faire value and amortized cost measurement of financial assets, macrohedging of interest rate risk, reporting of goodwill and on derecognition and transfer of financial assets. The thesis investigates major differences between US GAAP and IFRS. Initial hypothesis are set down at the beginning of each chapter. These are confirmed after the analysis of the academic literature, primary resources and empirical data. The thesis confirmed the principal assumption that financial reporting under IFRS provides to European banks several ways how to improve their financial statements, which contradicts to the requirements of fair and true view of economic situation of entities. Low-quality financial information can lead to instability of the financial markets, which does not contribute to the economic growth.

This thesis describes the design and implementation of the margins reporting in the travel agency. The main goal of the thesis is the design and implementation of a tool for margins monitoring of future package tours. The theoretical part provides an overview of resources devoted to Business Intelligence. The resources include various data sources which are specialized publications, scientific articles, theses and other electronic resources. Further, there are explained basic concepts related to Business Intelligence, benefits, principles and major components of Business Intelligence solution. At the end of the theoretical part is provided an overview of current Business Intelligence market trends and is introduced QlikView tool, which is used for creating reports in the practical part. The practical part is an analysis of the current situation of margins reporting in the travel agency. Problems are identified in this field. The company set requirements for implementation solution based on identified issues. Using knowledge gained in the theoretical part is designed a solution that meets the business requirements and this solution is implemented. The conclusion contains the verification of the solution implemented in practice and the evaluation of the fulfillment of the thesis objectives. The implementation of the margin reporting in the real company is considered as the main benefit of the thesis. The other benefit of the thesis is the description of the real case in which was used a tool based on in-memory analysis - one of the trends in Business Intelligence. Then there is the description of the case using Business Intelligence for a decision-making in one industry, travel agency.

The Master Thesis describes activities of department that provides controlling within the sales channels in the company T-Mobile Czech Republic a.s. In the first part of the Thesis will be established theoretical bases of controlling, its definition and organisation. The aim of this Thesis will be description of controlling department based on theoretical findings, analysis of selected activities, their evaluation and a draft for possible changes in the company.

The main goal of this master's thesis is to summarize specifics of financial reporting of football clubs listed on the EU stock exchanges. The industry specifics, business operations and critical parts of the club's reporting, as well as the most important items of the financial statements, will be stated in the theoretical part of the work. Practical part of the work will be oriented on analysing of annual report of Juventus F.C. The elementary resources of the work were publications aimed on IFRS, publications about sports business and also the annual report of Juventus F.C.

Thesis is devoted on Business Intelligence tools in cloud, as one of the main trends of this area. BI tools in cloud have become widely used after companies begin to realize importance of data analysis for getting a competitive advantage. The high cost for implementation of a BI caused, that companies started discovering tools which can be implementing and operating with significantly lower costs and outside of their own infrastructure. The practical part of the thesis is focused on analysis and comparison currently using BI cloud tools. The analysis is based on practical examples which should test selected solutions for using at corporate sector of small and medium enterprises. Each of selected solutions is analyzed from several points of view and rated. Beside analysis is the next main goal of the thesis evaluation of best solution for companies and define potentials benefits and limitations which can follow implementation and operation.

This study tests a model which suggests that the external forces on a firm, the size and age of the firm, the industry and competitive market in which a firm operates, the level of leverage of the firm, as well as whether it has good or bad news regarding future earnings have an impact on whether a firm provides precise forecasts in its MD&A. Furthermore, the model suggests that firms providing precise forward-looking statements in the MD&A have lower forecast errors. Using 2SLS, the proposed model is tested using forward-looking statements regarding sales, earnings per share, cash flow, and capital expenditures extracted from the 2004 and 2005 annual reports of firms listed on the 2002 Fortune 500 list.

This study was an investigation and an evaluation of the pupil record and reporting systems used in twenty elementary schools of Hill County. The purposes of this study were: 1. To establish criteria for evaluating the pupil record and reporting systems of these elementary schools. 2. To determine the adequacy of the pupil record and reporting systems of these elementary schools in terms of the criteria set up. 3. To offer recommendations for changes that could be made for the improvement of the twenty elementary schools of Hill County.

The problem involved in this study is to determine a satisfactory way in which public schools can adequately revise their scientific evaluation system in order to develop a more effective method of marking and reporting of pupil progress to parents.