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Shock Response Spectrum Testing With Shock Machine
Šindelář, Michal
Transient mechanical shocks cause dynamic stress in structures which results in defect or malfunction of exposed devices. A shock response spectrum (SRS) is used for characterizing an acceleration response of linear single degree of freedom system to these shocks. This paper is focused on presentation of the shock response spectrum derived from half-sine shock generated by shock machine.
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Confirmation of temperature chamber and determination of measurement uncertainty
Beníšek, Ondřej ; Šindelář, Michal (referee) ; Šedivá, Soňa (advisor)
The master's thesis deals with the confirmation of temperature chambers, with the greatest emphasis on the determination of standard measurement uncertainty, both by the classical method (GUM) and the Monte Carlo method. It includes the design of a measuring system with data transfer to a computer using the USB communication interface and an analysis of the sources of uncertainty entering the system, which are then practically quantified. To obtain the data, a measuring experiment was carried out in the CVVOZE testing laboratory. The LabView program was used for virtual instrumentation, in which a measuring application was designed and created, which takes care of the collection and processing of measured data. The result of the application is, in addition to recording temperatures from all measured points in the chamber, also the standard uncertainty calculated by the GUM and Monte Carlo methods, including plotting a histogram from the results obtained by both methods in order to compare them. Finally, the achieved results are compared and evaluated.
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Rotary Encoder Calibration
Šindelář, Michal
Manufacturer of an encoder gives an information about maximum error level of the measured position and the magnitude of the angle deviation for each single position is unknown. The calibration provides an error map which can be used for correction of actual measured angle value. Hence, the measurement accuracy for each position is significantly increased. Presented method provides on-axis self-calibration and does not require any external angle standard. It is based on the interpolation of correct angle position for each count of the encoder.
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The Analysis of Oligopolistic Structure on the Czech Audit Market
Šindelář, Michal ; Müllerová, Libuše (advisor) ; Králíček, Vladimír (referee) ; Vyleťalová, Květoslava (referee)
The dissertation thesis is processed in the form of a set of original and published articles with specific results from the methodologically or thematically related areas. The aim of the dissertation is to obtain information about the audit market in the Czech Republic from the point of view of oligopolistic structure and to compare the results with an international research in this area. The issue of the audit market was not a frequent subject of academic analyses in the Czech Republic, therefore the dissertation tries to fill this gap. The oligopolistic structure interferes audit in several risk areas. It threatens the independence of the auditor in the context of the simultaneous provision of audit and non-audit services. The existence of a high market concentration may also indicate negative impacts on the overall quality of the audits performed. The main contribution of the work lies in the analysis of the market concentration on the data of the Czech Republic. The dissertation as a whole analyses the Czech audit market between the years 2010-2015 and presents a view of academic research on market concentration in the Czech Republic. In terms of data source, the dissertation deals with areas of higher social importance, i.e. areas of public interest entities respectively listed companies, which is also typical for international research. Therefore, the conclusions of the dissertation cannot be generalized to the field of the audit market represented by companies that are not public interest entities. From the methodological point of view, the dissertation in its analytical part is based mainly on internationally recognized statistical methods for measuring market concentration, namely the concentration ratio and the Herfindahl-Hirschman index. The most important conclusion is the finding that there is a comparable level of market concentration in the Czech audit market with large audit markets. The analysis shows that Big 4 firms occupy approximately 85% of the audit market and this share remains unchanged between the years 2011-2014.
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Accounting frauds
Stančíková, Lucie ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The main aim of barchelor thesis is to look at frauds in accounting. The first chapter tries to define the border between fraud and creative accounting and to highlight the main differences because these terms can be often mistaken. In the second chapter there are incentives that cause fraudulent behaviour. The third chapter elaborates various ways of frauds in accountancy which appear not only in financial statements but also out of them. The next chapter includes examples of real frauds committed in the Czech Republic as well as abroad. The conclusion looks at several ways of prevention which can help us fighting against frauds.
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The Specifics of Keeping Tax Record of Entrepreneur and Implementation of Electronic Registration of Sales
Jányšová, Monika ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor thesis focuses on the specifics of tax record self-employer by applicable legislation of the Czech Republic. It also deals with the introduction of electronic registration of sales. Even though tax record and registration of sales are two separate systems, the principle of this thesis is to highlight the specific relationship of these systems from the perspective of the self-employer who in the course of business activity accepts especially cash payments and was therefore covered by an responsibility to keep tax record and registration of sales. The aim of the thesis is to show how the entrepreneur can rely on data recorded in the registration of sales for the purpose of determining tax liability of value added tax and personal income tax base and how the registration of sales will be reflected in the keeping of tax record.
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Cancellation of a limited liability company with liquidation
Hradecká, Michaela ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The subject of the bachelor thesis is the processing of the situation where the limited liability company is cancelled and its liquidation process is taking place. The thesis deals with the process of legal, accounting and tax liquidation. The beginning of the theoretical part explains the individual concepts related to liquidation, furthermore the differences between voluntary and involuntary abolition of the company. In the next parts, the thesis deals with individual steps in different aspects in chronological order. In the practical part, the fictitious company is voluntarily liquidated on the basis of the shareholders' decisions, and this liquidation is in practice carried out mainly from the accounting point of view.
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Creative accounting
Turok, Yuliya ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis is focused on research of Creative accounting. Different concepts arising with this issue and main methods of creative accounting are defined in this written work. There is also a specification of main characters, ones who are participating in the process itself, and ones who are mainly affected by creative accounting. There is an exploration of fraudulent behavior from the general point of view, and the emphasis is made on fraudulent financial reporting and division into different levels of manipulation with financial reports, which creative accounting is a part of. The written work also includes examples of the application of some methods in practice. In the end, there is a mention about world-famous scandals that are more common to be connected with creative accounting.
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The different profit and loss of previous years
Poláková, Dominika ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The Bachelor´s thesis deals with the different profit and loss of previous years, which is first introduced in the Czech legislation in 2013 when there was a change in the reporting of significant corrections of mistakes in costs (returns), changes in the method and the first accounting for deferred tax from the resultant method to the balance, which does not affect the profit of the current period. In practical terms, the thesis deals with ways of reporting the different profit and loss of previous years' operations in the statements of individual entities. The result of the examination is the correctness of compliance with statutory requirements in the reporting of the balance sheet item, especially with respect to the explanatory comment in the notes to the financial statements.
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