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Effect of Depreciation of Tangible Fixed Assets on Economic Results of Business
KREJČOVÁ, Jana
This bachelor thesis deals with the depreciations of tangible fixed assets and its impact on the economic results of business. The aim of the bachelor thesis is to survey the structure of tangible fixed assets in a chosen company, to analyse and to evaluate the methods of depreciation of chosen groups of tangible fixed assets in relation to real situation and economic results. The final aim is to suggest any possible solution of the depreciation policy of a company depending on detected results. . The theoretical part deals with the characteristic of fixed assets and tax and accounting depreciation. The practical part is focused on an unnamed limited liability company, whose business object is the retail sale of pharmaceutical products. In the practical part are calculated and then compared the various of methods of tax depreciation. There are also examples of accounting depreciation and subsequently deferred tax is calculated. The result of the work is to evaluate the depreciation policy of the company and to give a specific recommendations to the method of depreciation in subsequent periods.
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Design of the Flat Plate Slab
Krejčová, Jana ; Šulák,, Pavel (referee) ; Švaříčková, Ivana (advisor)
Bachelor thesis describes the design and assessment of monolithic concrete, locally supported roof structures of parking place and ramp, elaboration of shape and reinforcemenet drawings of selected structural element. The work also includes the teoretical part dealing with measures for buildings located in the gap. Calculation of internal forces was performed by komputer program SCIA Engineer in two different models. It was control by simplified method of summary moments and results were compared.
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The innovation Mateja plasty, s.r.o. employee's remuneration
Pavelcová Krejčová, Jana ; Mateja, Ludvík (referee) ; Mikulec, Luděk (advisor)
The subject of the bachelor thesis is an analysis of the current remuneration system and employee incentive program in the specific enterprise providing suggestions for improvements. The theoretical element of this thesis focuses on explanation of the terms: remuneration, salary, evaluation, motivation and their inter-relationship. The practical element of the thesis examines the remuneration system and work incentive in the specific enterprise. In the final part on the basis of all the ascertained facts is suggested some partial changes leading to a better efficaciousness of the remuneration system.
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The prefabricated factory building with office block
Krejčová, Jana ; Bažant, Zdeněk (referee) ; Čírtek, Ladislav (advisor)
Master´s thesis describes the design and assessment of selected elements concrete factory building with office block, elaboration of shape and reinforcemenet drawings of selected structural prefabricated elements. The work also includes technical report and details of connection elements. Calculation was performed also using a computer program SCIA Engineer and Excel.
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Effective Cost Management in the Enterprise
Pavelcová Krejčová, Jana ; Švanda, Jiří (referee) ; Kocmanová, Alena (advisor)
The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.
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Transparent mechanisms of functioning of municipal governments: a case study of the Pribram micro region
Krejčová, Jitka ; Vymětal, Petr (advisor) ; Štěpanyová, Gabriela (referee)
The main aim of the diploma thesis is to demonstrate different views on transparency and on instruments of strengthening transparency. Using my own developed methodology of evaluation the transparency of municipalities based on criteria analysis the thesis seeks to find out an answer to the research question: How much are municipalities transparent by themselves in the publishing of information to citizens and how easy or difficult is it for citizens to control the administration of the municipality? The thesis is structured into four chapters. The first one deals with theoretical definition of transparency and its instruments, the second one with functioning of municipal government and its possible control mechanisms. The next chapter represents the developed methodology. It served to analyze and evaluate the transparency of the three monitored municipalities in the case study of the Pribram micro region, the last chapter. For processing the case study and followed analysis I used the open data accessible for public on the municipal web portals of Pribram, Dobris and Sedlcany.
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Transparency in regional autonomy: a case study of the Central Bohemia Region during the electoral period 2012 - 2012
Krejčová, Jitka ; Vymětal, Petr (advisor) ; Paulenková, Kristína (referee)
The main aim of the thesis is to demonstrate different views on transparency, problems and aspects that may be linked to it and the possibilities of strengthening transparency. Based on one of the aspects of transparency, that is publishing information about commercial companies founded by region or with its property participation, the thesis seeks to find out in which commercial companies the members of the regional assembly and the regional council of the Central Bohemia Region participate, and whether they can be in a conflict of interest. The thesis is structured into three chapters. The first one deals with theoretical definitions, the second one with organizations in the Czech Republic, which are dealing with the issue of transparency. The third chapter analyzes the participation of representatives and councilors of the Central Bohemia Region during the electoral period 2012 -- 2016 in commercial companies.
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The impact of implementation of the concept Corporate Social Responsibility and Creating Shared Value on customer behavior at Nestlé Česko, s. r. o.
Krejčová, Jitka ; Plášková, Alena (advisor) ; Novák, Pavel (referee)
This thesis deals with the practical implementation of the concept of Corporate Social Responsibility (CSR) and Creating Shared Value (CSV) into the business activities of Nestlé Česko, s. r. o. The thesis offers a brief introduction of the two mentioned concepts, their basic principles and implementation process. The application is shown at Nestlé example, this company is devoting to the area of Corporate Social Responsibility and Creating Shared Value for a long time. The thesis provides basic overview of the Nestlé activities in this area. In the second half of this paper are presented the results of the own questionnaire about customers behavior, their decisions, their awareness of CSR and CSV and brands of mentioned company. The aim is to determine whether the implementation of these concepts positively affects consumers and customers when purchasing food products of company Nestlé.
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The theory of rent-seeking and the public procurement in the Czech Republic in years 1993 - 2011
Krejčová, Jana ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of this thesis is to analyze the development of legal and institutional framework of the public procurement in the Czech Republic from 1993 to 2011 and on the basis of this analysis to determine their influence on rent seeking in the public procurement. The main problems of the public procurement in the CR are also discussed in this thesis. The process of awarding and execution of the public procurement is very topical. A hundred of billions from public funds are yearly spent through the public procurement in the CR. Currently, the intense debate about the influence and importance of the public procurement act amendment are taking place. The theoretical part covers the general theory of rent seeking. The basic characteristic together with the economical aspects of the public procurement are also explained here. The analytical part is focused on the development of legal framework of the public procurement from 1993 to 2011. The main accent is put on the defining of the space for rent seeking during awarding, execution and follow-up control of the public procurement. The development of institutional framework of the public procurement arrangements in the CR, namely the activities of the Office for the Protection of Competition, the Supreme Audit Office and the Ministry of Regional Development, are defined in this part. Further, the main problems of the public procurement in the CR together with their possible solutions are described here. The thesis uses the method of comparison of the different public procurement acts which were implemented during the years 1993-2011 including the comparison of the institutional framework in order to detect the positive and negative influence on the rent seeking in the public procurement.
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Environmental policy of Tábor
Krejčová, Jitka ; Plášková, Alena (advisor) ; Mišík, David (referee)
The theoretical part related to environmental protection and environmental management systems. The second part concerns the environmental activities of Tábor and evaluation of the situation till 2011. The last section is a questionnaire for the citizens of Tábor.
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