National Repository of Grey Literature 177 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Development of abrasion resistant concrete
Procházka, David ; Darebník, Zdeněk (referee) ; Hela, Rudolf (advisor)
The resistance of concrete to abrasion is an important feature particularly for transport and water management structures where the surface is exposed to abrasion. Bachelor thesis deals with individual influences on improvement of abrasion resistance of concrete surface. Furthermore, the search of test methods used for testing abroad. In the practical part, we assess the effect of curing agents on resistance to abrasion, water jet and tensile strength by tear-off test.
Comparison of quantification strategies in Laser-Induced Breakdown Spectroscopy
Hošek, Martin ; Hrdlička, Aleš (referee) ; Prochazka, David (advisor)
The aim of the submitted work is a comparison of methods of quantitative analysis used in laser-induced breakdown spectroscopy (LIBS). The principles of LIBS method are explained at first, followed by a research of the most often used methods of quantitative analysis. The next part provides their description enabling a better comprehension and an eventual use of the methods in practice. Finally, the chosen methods are used to process data from the real experiment and the results are compared.
Hedge accounting under IFRS
Lunga, Jakub ; Novotný, Jan (advisor) ; Procházka, David (referee)
This bachelor thesis concerns hedge accounting under International Financial Reporting Standards. For a better understanding of the issues of the given topic, the more complex numeric and accounting procedures are accompanied by practical examples. Part of this bachelor's work involves a study of the financial reports of companies which are quoted at the Prague stock exchange. This was done with the aim to determine the concentration of hedge accounting used by these companies as well as the type of hedging relationship used, the kind of risk to be hedged, and what hedging instruments were employed.
Impacts evaluation of projects “Change the world”
Pokhodyaev, Pavel ; Procházka, David Anthony (advisor) ; Jiřinová, Kateřina (referee)
The bachelor thesis deals with evaluation of impacts of the projects "Change the world". The projects are part of the course 3MA103 Principles of Management at the University of Economics in Prague. The first part deals with the theoretical aspects of the projects, the ways of setting goals and their fulfillment. In the second part, there are analyzed projects of the specific student groups, information about which was gained during personal meetings and interviews with participants and organizers of these projects. Furthermore, the impacts and results of organized events are described in the closing part.
Revenue recognition from construction contracts from the perspective of current changes in IFRS
Procházková, Lenka ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this diploma thesis is revenue recognition in the financial statements of companies prepared in accordance with the rules of International Financial Reporting Standards (IFRS) in the light of current changes. The work is specifically focused on long-term construction contracts and its goal is assess the difference outgoing (IAS 11) and the incoming (IFRS 15) revenue regulation and the subsequent impact to the financial statements of companies. After a theoretical analysis of the relevant standards, work deals with the analysis of specific construction contract and continuously arising circumstances. The analysis also outlines the application of the new revenue recognition model. Ultimately, thesis deduces the difficulties of the implementation process of the new standard in companies. The results show that the upcoming adjustment of revenue recognition may not bring significant changes to the specific numerical values, rather as a completely new view of revenue recognition.
Cultural relativism in expats time management in DHL Maastricht
Yuzkiv, Viktoriya ; Procházka, David Anthony (advisor) ; Surynek, Alois (referee)
The ability to manage time in todays modern world is a key skill that determines our professional and personal success. To learn how to manage our time firstly we need to understand what influence our perception of time, our motivation, and our goal setting. This topic we are discussing in this bachelor thesis. In a theoretical part, we describe different cultural aspects, that influence out time management. In a practical part, we are analysing interviews that we made with respondents from 10 different countries and base on it we are trying to appoint if culture indeed influence out time management. Then we created the categories, small groups of respondents that had similar opinion on certain issue. Base on our analysis we discovered that cultural factor has quite small influence on time management and that there are many other factors like age, phenomenon of gender equity, personal experience that also influence our time management.
Use of Design Thinking approach: Study from students’ point of view
Kouba, Adam ; Jiřinová, Kateřina (advisor) ; Procházka, David Anthony (referee)
The aim of this thesis is to define key issues that students encounter during their studies of the bachelor degree of Business administration in the University of Economics in Prague using the approach of Design Thinking. The theoretical part focuses on describing the innovation management method called Design Thinking, its principles, methods and tools. It also summarizes the current findings we have about so-called generation Y. The research uses the first two stages of the process of Design Thinking called "discover" and "define". The first phase included a workshop with 4-5 students in which the potential problematic areas were defined using innovation games such as Speed boat, Five whys and Brainwriting. The workshop was repeated 3 times and was followed by second phase in which 190 students filled in a questionnaire that was designed to verify the findings of the first phase. The outcome of the thesis is definition of areas in which the faculty could potentially grow from students' perspective as well as creation of Faculty of Business Administration student's persona.
IFRS implementation: A case of real company
Balík, Pavel ; Procházka, David (advisor) ; Peprníčková, Mariana (referee)
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.
IFRS Adoption and Its Influence on Capital Markets in Transition Countries: The Case of Russia
Talykova, Gerenzel ; Procházka, David (advisor) ; Vašek, Libor (referee)
Capital markets development is an integral part of overall economic growth of any country. Accounting harmonization is aimed to increase the attractiveness of capital markets by creation of synchronized financial reporting environment globally so that the capital is effectively allocated with the lowest costs and increased liquidity. To the date, more than a hundred of countries implemented IFRS into the national accounting frameworks, therefore the need for the assessment of the real impacts on capital markets is obvious. The main goal of this study is to identify whether there is statistical evidence of the relationship between decreased/increased cost of equity capital among Russian listed companies and mandatory adoption of IFRS. Theoretical part includes an overview of the relevant theory, reasons of accounting harmonization as well as potential challenges. There are also described the main findings and real evidences of adoption impacts on the main capital and financial markets. Practical part of this paper is aimed to investigate whether the proposed benefits of IFRS adoption may be similarly observed in an environment of transition economy.
Working capital management`s effect on profitability
Kaikaryte, Gabija ; Procházka, David (advisor) ; Žárová, Marcela (referee)
The financial state of the most companies was significantly challenged by the last decade. Thus, financial managers must be aware of all factors that can contribute to the firm`s profitability in order to fight unstable economical environment. Working capital management`s effect on profitability has been raised recently and its importance is already known. This thesis aims to dig deeper into the relationship between working capital management and firm`s profitability across different sectors and different time periods. The subject for the empirical analysis are 908 UK manufacturing and 315 construction firms during the period of 2006-2013. The results indicate about the strong negative relationship between working capital, measured as cash conversion cycle (CCC) and gross operating profitability. Thus, it is an indicator that working capital and its characteristics must be included in the firm`s financial planning.

National Repository of Grey Literature : 177 records found   1 - 10nextend  jump to record:
See also: similar author names
18 Prochazka, David
2 Procházka, Daniel
1 Procházka, Dominik
1 Procházka, Dušan
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