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Antioxidant Activity of Wheat with Colored Grain
Míková, Marie ; Orsák, Matyáš (advisor) ; Varvažovská, Pavla (referee)
The Bachelor's Thesis covers the literary review about wheat in the context of antioxidation activity of its coloured varieties. The theoretical part deals with wheat and its properties, its origin, taxonomy, morphological structure and chemical composition.Furthermore, it studies the methods of getting antioxidation activity data - ABTS, DPPH and ORAC. The aim of the practical part is to compare the antioxidation activity of the chosen wheat samples either with the purple-coloured or blue-coloured grain, with the ordinary redcoloured wheat grain. The outcomes contributed to verification of the antioxidant-active substances in case of the wheat types with the typically red-coloured grain.
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Comparison of the Czech and Slovak financial statements since 1.1.2016
Košická, Ráchel ; Míková, Marie (advisor) ; Randáková, Monika (referee)
Bachelor thesis deals with comparing the Czech and Slovak financial statements since 1. 1. 2016. This work is divided into theoretical and practical parts. The first chapter is a theoretical section which briefly describes the preparatory work to be carried out before the reporting period. This is followed by a practical part, which focuses on the content of indi-vidual statements and reports of the Czech and Slovak financial statements. The final chap-ter describes the differences between the statements and the reports of the Czech and Slo-vak financial statements.
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The Influence of Tangible and Intangible Fixed Assets Measurement and Its Impact on the Efficiency of an Accounting Entity
Homola, Lukáš ; Randáková, Monika (advisor) ; Míková, Marie (referee)
The focus of this bachelor thesis are tangible and intangible fixed assets and their impact on the efficiency of an accounting entity. In the beginning, the terminology related to the topic is explained. Each chapter includes illustrations of relevant mathematical problems and their solution, which demonstrates the impact of the tangible and intangible fixed assets' measurement. The practical part is based on the twenty five responses from an online questionnaire, which was made specifically with purpose of mapping the methods of depreciation and asset acquisition. The conclusion then compares the theoretical background with the reality of the results gained in the online questionnaire.
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The content of the notes to the financial statements in the Czech Republic before and after the amendment of accounting legislation effective from 1 January 2016.
Nováková, Veronika ; Randáková, Monika (advisor) ; Míková, Marie (referee)
The aim of this bachelor thesis is to explore the amendment of accounting legislation, which came into force on 1 January, 2016, and its connection with individual financial statements. The main emphasis is put on notes to the financial statements. The theoretical part of this thesis is concerned with the most important changes in the accounting legislation. This changes are mainly connected with a new classification of accounting units, which was arguably the most principal change in the accounting regulations. Furthermore, it includes a description of the notes to the financial statements after the amendment. In the practical part, there is a description of the notes to the finacial statements before the amendment was approved. This provides the background for the subsequent analysis of forty notes to the financial statements of companies in the food processing industry in the Czech Republic.
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Accounting, tax and legal specifics of associations
Javůrková, Iveta ; Takáčová, Hana (advisor) ; Míková, Marie (referee)
The thesis deals with the legal aspects of civic associations and connections with their transformation into guilds as a result of the entry into force of the New Civil Code. It also deals with the issue of lack of legal certainty in some areas of accounting and taxation. This section is dedicated to the largest part of the thesis, which displays typical transaction of guildss. All this part is dealt in parallel look of simple accounting and double-entry bookkeeping. In conclusion, these transactions are considered as all transactions of fictitious guild and transferred into annual reports and tax returns.
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Comparison of the purchase and deposit business establishment (accounting solution)
Zelená, Michaela ; Vomáčková, Hana (advisor) ; Míková, Marie (referee)
This thesis deals with comparison of the purchase and deposit business establishment in accounting terms. This task deals with the legal definition of the purchase and deposit business establishment after the recodification of Czech private law, which is valid from 1st of January 2014. When there have been several changes, which relate to just purchase and deposit business establishment. The terminology has changed, instead the company used establishment. The basic theme of this thesis is the accounting treatment for the purchase and deposit business establishment both in terms of general concepts and Czech accounting standards. The application part is dedicated to the accounting treatment of the mentioned transactions in accordance with international financial reporting standards and Czech accounting standards. Keywords: purchase of the business establishment, deposit business establishment, recodification, accounting, IFRS, Czech accounting standards
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impact of the deductible part from tax base and tax allowance to the net salary of the employee
Jansová, Pavla ; Randáková, Monika (advisor) ; Míková, Marie (referee)
Bachelor thesis aims to point out the fact that the effective taxation of personal income from employment does not match the given rate of 15 %, but in reality, at different levels of gross income vary significantly. Theoretical part of this thesis combine findings from the Labour Code and the Income Tax Act, which create a brief but concise basis for the practical part, which point out the differences in taxation on the basis of calculations. The reason for this difference, as it will be explained in the bachelor thesis, are non-taxable part of tax base, tax allowance and child tax credit. The thesis also describes the conditions which are necessary to fulfil for the utilization of these tax "relief".
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Reserves - an instrument of caution
Štychová, Andrea ; Randáková, Monika (advisor) ; Míková, Marie (referee)
In the introduction the bachelor's thesis focuses on terms such as the principle of prudence, the true and fair view, going concern in the foreseeable future and the accrual principle. The next part deals with instruments of caution - depreciation, adjusting items and reserves. It focuses on different types of reserves. In the practical part it is analyzed,what types of reserves are most frequently shown by enterprises in the czech region in 2012.
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Exchange differences according to Czech legislation, International Financial Reporting Standards IFRS/IAS and Generally Accepted Accounting Principles
Spěváková, Ilona ; Roubíčková, Jaroslava (advisor) ; Míková, Marie (referee)
The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.
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Equity securities in the Czech republic
Weiserová, Nikola ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This bachelor thesis aims to give a summary picture about the equity securities of the issuer's and the investor's point of view and highlight the fact that the valuation of equity securities representing equity participation in subsidiaries and related Czech companies use the purchase price rather than the equity method. This thesis is based on the actual Czech legislation, which are mainly Business Corporations Act, Accounting Act, the Accounting Notice No. 500/2002 and Czech accounting standards. In the theoretical part there are defined some basic concepts and classification of the equity securities, and then characterized the substance of their bookkeeping and valuation from the perspective of the issuer and the investor, which is further illustrated with concrete examples. The practical part is devoted to the investigation the valuation bases used by Czech companies through an analysis of the financial statements of 50 chosen companies.
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