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The Inventory in the Perspective of the Czech Accounting Standards and the International Financial Reporting Standards (IFRS)
WEINAROVÁ, Milena
The diploma thesis is aimed to explore the issue of the inventory while comparing CAS and IFRS. The section concerning the theory of the issue includes the inventory characteristics, methods of valuation and the accounting of the inventory according to the CAS. The following section of the theory is describing the inventory, its valuation, and showing it in statements according to the IFRS. The section concerning the issue in practice provides information about selected manufacturing concern with determining the inventory. First part includes the analysis of differences between the method used by the accounting entity and methods approved by the IFRS when valuating the consumption of the inventory. In the following part of the section are solved problems of the spare parts accounting in the CAS in comparison with the IFRS. The last part of the section includes the analysis of the sale of their own products at the end of the accounting period relevant to the accounting entity in comparison with the methods the IFRS. Each chapter provides some suggestions or solutions to should achieve the true and fair view of the company's accountancy.
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Sledování jakostních parametrů pražené kávy během skladování v závislosti na balení
Müllerová, Martina
There were analyzed the amount of caffeine, amounts of polyphenols, color, sensory properties and the spectra were measured using near infrared spectroscopy in three kinds of coffee. Analyses were made after roasting coffees. The coffee was then packaged into three different types of packaging - paper, package with one-way valve and into a vakuum package, each series of samples were stored in three different conditions - normal conditions (20 °C, 40% RH), a fridge (4-6 °C, 80% RH) and variable conditions (15-30 °C, 40-60% RH). After three, six and nine months was then carried out analyses for all samples. Subsequently the differences between the baseline sample and the results in different time were evaluated and the results were compared. It was found out that coffee quality sharply decreased after three months, caffeine over time decreased slightly. Sum of polyphenols sharply decreasesd after 3 months and their value was at a similar level. The color of the coffee changed after 3 and 6 months rapidly, but then the colour approached the original surface.
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Metody stanovení iontů dusíku ve vodě - stabilita výsledných hodnot
Musilová, Barbora
This thesis deals with nitrogen ions, i. e. nitrite and ammonia nitrogen in samples of natural waters and the stability of the resulting values. The theoretical part includes list of determination methods of nitrogen in aquatic environment. The practical part contains results of nitrogen ions concentration in chosen water samples and in standards. The aim of this thesis is to evaluate the impact of conservation reagents used to determine nitrogen ions on the final value and changes in these resulting values in a time depending on the analysis. Selected determination of nitrogen ions in natural water samples were performed from June 2014 to April 2015. Consequently the values were graphically processed and evaluated. A conservation reagent affects the resulting values only for the determination of ammonium ions. Stability of measured ion concentration of nitrogen in water samples is at least two hours, even with ammonium nitrate nitrogen it can be extended by conservation cold of samples.
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Evaluation of a switching device behaviour during short-circuit current
Fendrych, Martin ; Dostál, Lukáš (referee) ; Valenta, Jiří (advisor)
At work, I focused on the principle of electric arc extinction in low voltage devices. I particularly focused on the issue of magnetic switches. Next, I processed by the theory site issue of contact system in magnetic switches. In the practical part of my work, I was testing modular low voltage circuit breaker type of 2B and 10B. Testing was carried out in the laboratory of switchgear. I observed the movement of the contact and electric arc, which was burned between them and conductor wall. Observation was recorded by using a high-speed camera and an oscilloscope. Of acquired waveforms, I evaluated the dynamics of contacts, electric arc length and the value of the arc voltage for different moments.
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Modernization of the master clock for slave clocks controlling
Pokorný, Jiří ; Číž, Radim (referee) ; Krajsa, Ondřej (advisor)
This diploma thesis describes modernization of the master clock HN 50 created by company ELEKON, s.r.o. Master clock can be used for controlling of analog or digital slave clock or for switching school bells. Exact differences between old and new version of the clock are described and ways of synchronization and controlling of slave clock are explained. Main goal of modernization is applying the SMT technology for automation of production. Another problems and shortcomings of previous version are developed, such as new power supply structure, selection of a new microcontroller and usage of several different displays. Every problem is developed and new solutions are chosen. Last part of the document describes the software which is clarified on several flowcharts. Outputs of the thesis are complete schematics, printed circuit boards and 3D models of the modernized device.
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Test form Data Processing System
Purdjak, Jakub ; Ščuglík, František (referee) ; Ráb, Jaroslav (advisor)
The aim of this bachelor work is to develope the test form data processing system with the aid of relational database Oracle and environment Oracle Apex. The work analyses requirements of creating and processing test forms. It describes design and implementation of target system.
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Activity Tracking Tool for Windows Phone
Munk, Filip ; Kajan, Rudolf (referee) ; Herout, Adam (advisor)
This bachelor thesis describes the development of mobile application for Windows Phone focused on activity tracking. Result of my work is elegant and efective application, that functionality supports user’s fast interaction. Application allows to save exported data to SkyDrive.
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