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Model interního auditu s využitím digitálních technologií
No full textTato disertační práce se zabývá návrhem a ověřením možností digitalizace procesů interního auditu. Jejím cílem je vytvořit model interního auditu s využitím nových technologií a informačních systémů. Hlavním záměrem je lepší porozumění úrovni digitální vyspělosti organizací a následná identifikace klíčových rizik souvisejících s procesem obchodního případu. Zároveň jsou posuzovány přínosy zavedených nástrojů z hlediska efektivity a nákladovosti. Teoretická část práce vychází z přehledu odborné literatury v oblastech digitalizace, robotické automatizace procesů, digitální transformace auditu a příbuzných koncepcí řízení rizik. Literární rešerše je provedena systematickým způsobem s využitím standardizovaných technik, které zajišťují transparentní a cílený výběr relevantních zdrojů. Výzkumná část práce kombinuje kvantitativní a kvalitativní přístupy prostřednictvím dvou dotazníkových šetření. První fáze výzkumu se zaměřuje na identifikaci vztahů mezi úrovní digitalizace a používanými přístupy pomocí strukturálního modelování. Druhá fáze je orientována na hodnocení rizik spojených s procesem obchodního případu, přičemž pro vyhodnocení struktur mezi riziky byla využita explorační faktorová analýza. Navržený model byl následně implementován v případové studii realizované v prostředí české organizace, což umožnilo ověření jeho relevance a identifikaci možných přínosů i limitací v kontextu praxe. Přínosem práce je nejen kombinace dat z více zdrojů a zaměření na české prostředí, ale také využití ověřených statistických metod a jejich praktická aplikace. Výsledkem je rámec, který může sloužit jako podpora pro rozhodování v oblasti digitální transformace procesů interního auditu - a to jak z hlediska zvyšování efektivity, tak z pohledu dynamického řízení rizik.This dissertation deals with designing and verifying the digitisation of internal audit processes. The aim is to design an internal audit model using modern technologies and information systems. The goal is better to understand the maturity of organisations' digital readiness and identify key risks associated with the business case process. At the same time, the benefits of the implemented tools will be assessed in terms of efficiency and costs. The theoretical part of the thesis is based on a review of professional literature in digitisation, robotic process automation, digital audit transformation, and related risk management concepts. The literature review is conducted systematically using standardised techniques that ensure a transparent and targeted selection of relevant sources. The research part of the thesis combines quantitative and qualitative approaches through two questionnaire surveys. The first phase of the research focuses on identifying relationships between the level of digitisation and the approaches used through structural modelling. The second phase is oriented towards assessing the risks associated with the business case process. Exploratory factor analysis was used to evaluate the structure of risks. The proposed model was then implemented in a case study in a Czech organisation, making it possible to practically test its relevance and identify its potential benefits and limitations. The contribution of this work lies not only in the combination of data from multiple sources and its specialisation in the Czech environment, but also in the use of proven statistical methods and practical applications. The result is a framework that can support decision-making in the digital transformation of the internal audit process, both in terms of efficiency and dynamic risk management
New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy
Get PDFControversies concerning the main drivers of the auditor-client relationship have been discussed over time, although interest in this topic appears to have slightly declined, with recent studies mainly addressing auditors’ competencies, independence, audit fees and quality of audit services. However, the current business environment shows significant concerns on the high level of economic uncertainty, and complexity of business models, even though auditors have shown interest in adopting emerging technologies. Within this VUCA-BANI framework, auditors are pushed to reconsider the implications of those transformations into their own capabilities, in order to provide adequate solutions to their customers. Instead, the auditor-client relationship does not relate only to discussion on the area of enhancing clients’ or auditors’ dynamic capabilities to become more resilient, and to ensure competitive audit fees, but also to a continuous communication process that influences the outcome of each assurance engagement, many times depending on a negotiation process aimed to limit auditors’ liability and increase clients’ satisfaction. The purpose of this study is to investigate the main drivers influencing financial auditors’ choice for different negotiation strategies used during reconciliation meetings with clients. The research is based on a survey disseminated through active financial auditors from Romania. Following a robust theoretical framework, including the client-auditor negotiation dynamic theory, the research design consists of multivariate data analysis. This paper adds insights into the literature, on a topic that is mainly discussed in research settings consisting of highly developed economies, neglecting the specifics of emerging economies. The study aims to provide insights on drivers of auditors’ choice for negotiation strategies and related tactics in the stage of meetings of reconciliation with clients. Research results indicate that the auditors’ position of negotiation is significantly influenced by client pressure and the quality of the auditor-client relationship
Determinants of logistics service supplier choice for electronics exporters: Evidence from an emerging market
Get PDFThis study aims to explore important factors influencing the decision-making process in selecting logistics service suppliers by electronic component export companies in Vietnam, with a particular focus on local service providers (LSPs). The research involved in-depth interviews with eight logistics experts and a quantitative survey of 300 representatives from electronic component export companies. Data was collected through online surveys, then analyzed using the SEM model. The findings indicate that six key factors influence the decision-making process. Among them, cost competitiveness, the reputation of logistics suppliers, and service quality directly affect the selection of logistics services, while management capabilities, technical and information processing skills, and the pursuit of sustainable development have indirect effects. These results offer useful insights for LSPs, enabling them to align their services with the specific needs of electronic component exporters and improve their market competitiveness
Leading the greening: Assessing leadership attitude towards green policies, green environment, and the green circular economy
Get PDFDeveloping nations struggle to adopt and implement green initiatives in order to reach a circular economy. This study examined how leadership’s green attitude directly affects green policies, the green environment, and the green economy. Additionally, this study considers the mediating role of green policies in achieving green environment and green economy objectives by using transformational leadership theory. The data was collected from the management-level employees of a public-sector telecom company via email using a time-lag approach. The data was analyzed using Smart PLS 4.0. The results revealed that leadership’s green attitude affects the formulation and implementation of green policies in the organization. The leadership attitude also has a significant positive effect on the environment of organizations and contributes to a green economy. The empirical results show that green policies play a significant mediating role in enhancing a green environment and economy. This study has far-reaching consequences for corporate leadership and for the circular economy. It emphasizes the importance of proactive green actions done by leaders through the formulation and implementation of green policies. These actions not only boost the organization’s long-term viability but also contribute to the nation’s overall economic prosperity. The study’s theoretical contributions to transformative leadership and sustainable development provide a new path to accomplishing sustainable development goals
Urban bath
No full textNa strmých svazích historického Porta vzniká návrh městských lázní, které místo tradiční horizontály volí cestu vertikální. Využívá dramatický reliéf v sousedství mostu Ponte de Dom Luís I jako výchozí bod pro prostorový zážitek, který se noří do skal a reaguje na rytmus města. Lázně se zde nerozprostírají, ale vrství - jako sekvence klidných prostorů propojených terénem.
Architektura citlivě pracuje s kontextem - s výškovými rozdíly, strukturou zástavby i historickou atmosférou místa. Jednotlivé funkce - bazény, sauny, parní lázně a odpočinkové zóny - jsou zasazeny do svahu jako série navazujících objemů, které vytvářejí plynulý a přehledný celek. Důraz je kladen na intuitivní orientaci, smysluplné propojení provozů a přirozený pohyb návštěvníků.On the steep slopes of historic Porto, the design of the urban bath emerges, opting for vertical instead of traditional horizontals. It uses the dramatic relief adjacent to the Ponte de Dom Luís I bridge as a starting point for a spatial experience that delves into the rocks and reacts to the rhythm of the city. The spa is not spread but layered here - like sequences of peaceful spaces connected by terrain.
Architecture works sensibly with context - with height differences, the structure of the development as well as the historical atmosphere of the place. The various functions - swimming pools, saunas, steam baths and rest areas - are set on a slope as a series of downstream volumes that create a smooth and lucid whole. Emphasis is placed on intuitive orientation, meaningful connection of operations and natural movement of visitors
How can co-institutional investors enhance the core competitiveness of enterprises? Evidence from China
Get PDFAs of 2023, institutional investors hold approximately 44.1% of the total market capitalization of China’s outstanding stocks. By simultaneously investing in multiple firms within the same industry, common institutional investors gain access to broader information channels and proprietary market insights at lower search costs. As shareholder linkages become increasingly common in the capital market, understanding their impact on firm behavior is of considerable practical relevance. This study empirically examines the relationship between common institutional investors and corporate innovation efficiency, using a panel of A-share listed companies in Shanghai and Shenzhen from 2010 to 2019. The results show that such investors enhance innovation efficiency through both monitoring and resource effects. Moreover, the effectiveness of these mechanisms is amplified by stronger internal control systems and better information environments. The study also finds that the impact of co-institutional investors is more pronounced in firms with higher agency costs and in non-state-owned enterprises. This research contributes to the literature on institutional ownership and innovation by providing micro-level evidence of the governance role played by co-institutional investors. It also offers practical insights for promoting sustainable and high-quality development in China and other developing economies
New town library in Jablonec nad Nisou - conversion and addition of the municipal spa
No full textV této práci se zabývám návrhem nové městské knihovny v Jablonci nad Nisou, která vzniká konverzí a dostavbou bývalých městských lázní - dnes chátrající kulturní památka bez využití, která má výrazný potenciál stát se znovu důležitou součástí života ve městě. Současná knihovna kapacitně ani technicky nevyhovuje dnešním potřebám, a proto jsem se rozhodla pro řešení, které propojuje nové funkce s revitalizací památkově chráněného objektu.
Návrh kombinuje zachování původního charakteru historické budovy s přidáním nové přístavby, která respektuje kontext a zároveň lázním dodává současný výraz. Výsledkem je prostor pro knihovnu, setkávání i kulturní akce, který je otevřený veřejnosti sedm dní v týdnu a nabízí zázemí pro všechny věkové i zájmové skupiny. Nová knihovna navíc je v blízkosti Tyršových sadů s dobrým napojením na městskou infrastrukturu.In this thesis, I am working on the design of a new municipal library in Jablonec nad Nisou, which is being built by converting and adding the former municipal spa - a now decaying cultural monument with no use, which has a significant potential to become an important part of life in the city again. The current library does not meet today's needs in terms of capacity or technology. I have decided on a solution that combines new functions with the revitalisation of a historic building.
The design combines the preservation of the original character of the historic building with the addition of a new extension that respects the context while giving the spa a contemporary expression. The result is a library and event space that is open to the public seven days a week and offers facilities for all ages and interests. In addition, the new library benefits from its proximity to the Tyršovy Sady and good connections to the city's infrastructure
Information centre of the Jizera Mountains beech forests
No full textV této práci se zabývám návrhem nového informačního střediska pro Jizerskohorské bučiny - jedinečné přírodní území zapsané na seznamu světového dědictví UNESCO. Stavba je umístěna na okraji města Hejnice, v místě křižovatky několika významných turistických tras, a svým tvarem i provozní logikou reaguje na okolní krajinu i návštěvnický provoz. Informační středisko zde plní nejen roli orientačního a vzdělávacího bodu, ale symbolicky také brány do Jizerskohorských bučin - místa, kde začíná jiný rytmus, jiná pravidla a jiný způsob vnímání krajiny.
Koncepce vychází z myšlenky propojení interiéru a exteriéru skrze otevřený kruhový půdorys, centrální atrium a síť lávek venkovní expozice. Objekt kombinuje dřevěnou sloupovou konstrukci s prosklenými panely, zelenou střechou a přírodními materiály, včetně konopné izolace. Energetické řešení stavby staví na využití tepelného čerpadla, fotovoltaiky a kořenové čistírny. Výsledkem je prostor, který umožňuje setkávání, klidné pozorování i poznávání hodnot přírodní památky - a to v úzkém propojení s krajinou, kterou chce chránit a zprostředkovávat.In this thesis I am designing a new information centre for the Jizera Mountains - a unique natural area listed as a UNESCO World Heritage Site. The building is located on the edge of the town of Hejnice, at the crossroads of several important tourist routes, and its shape and operational logic responds to the surrounding landscape and visitor activity. The information centre not only functions as an orientation and educational point, but also as a symbolic gateway to the Jizera Mountains - a place where a different rhythm, different rules and a different way of perceiving the landscape begin.
The concept is based on the idea of connecting the interior and exterior through an open circular plan, a central atrium and a network of footbridges of the outdoor exhibition. The building combines a timber column structure with glazed panels, a green roof and natural materials, including hemp insulation. The building's energy solution relies on the use of a heat pump, photovoltaics and a root treatment plant. The result is a space that allows for gathering, quiet observation, and exploration of the values of the natural monument - in close connection with the landscape it aims to protect and mediate
Evaluation of circular economy indicators seeking sustainable development goals
Get PDFTo tackle climate change, resource scarcity, and environmental degradation, the circular economy (CE) is gaining popularity as a key tool for promoting sustainability by harmonising societal, economic, and environmental needs and contributing to global sustainable development goals. This research aims at determining which circular economy indicators most significantly impact the sustainable development goals (SDGs) in European Union (EU) countries. Panel regression analysis was used to determine which circular economy indicators most significantly impact the Sustainable development goals index across the EU countries. In this study, five separate panel regression models were developed, each representing a pillar of the European Union’s CE framework: production and consumption, waste management, secondary raw materials, competitiveness and innovation, global sustainability and resilience. Based on the results, CE indicators have varying effects: material and consumption footprint, generation of municipal and packaging waste per capita, the recycling rate of municipal waste, circular material use rate, trade in recyclable raw materials as well as persons employed in the circular economy sector and material import dependency are associated with the improvement of the SDG index, while recycling rate of WEEE (waste of electrical and electronic equipment) and greenhouse gas emissions are associated with the decrease of the SDG index. These outcomes are often linked to economic growth and the expansion of green technologies, which are essential for a more sustainable future. This research explains the linkage between the circular economy and its contribution to achieving the SDGs in EU countries. It enables policymakers, businesses, and other stakeholders to recognise the significance of CE practices in attaining sustainable development. The research outcomes can guide the development of CE policies, prioritising impactful areas for countries dedicated to achieving sustainable development through CE practices