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Analysis of Indemnity and Debt Collection in RS ELEKTRO, s. r. o.
Sladká, Lenka ; Němcová, Hana (referee) ; Musilová, Helena (advisor)
My bachelor’s thesis deals with problems of debt security and recovery. The theoretical part focuses on the debt creation, security, limitation and recovery. It also deals with accounting, tax and economic aspects of debt collection. The analytical part describes economical situation and current state of debt collection in the company RS ELEKTRO, s. r. o. The final part describes my proposals to improve current system of debt security and recovery.
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Analysis of Debt Collection Systems in the Business Entity VTM a.s.
Brodová, Zuzana ; Latinová, Kristýna (referee) ; Musilová, Helena (advisor)
This thesis deals with debt recovery among entrepreneurs. The rst part of the work is to explain the legal, accounting, tax and economic terms. Analytical part describes the monitoring of business entity in which it focuses on the problems associated with the recovery of debts and their existing solutions. The last part describes my proposed starting points, as the best and most ecient way to recover the debt, but also how it is already in the emergence of a well secured.
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Production of CO2 and emission trading system
Bravený, Adam ; Niesner, Jakub (referee) ; Ferdan, Tomáš (advisor)
The thesis is divided thematically into two parts. The first one describes the state of gaseous carbon dioxide production, being considered the main cause of greenhouse effect or global warming. By the summary of many sources it is revealed how CO2 is produced, what influences its concentration in air the most and the CO2 level trends. The second part is focused on European Union and Czech emissions trading system, which is actual and widely discussed topic in the last few years. The main rules, mechanisms of the market and a model case of allowances trading is presented. The existence of the whole system and its positive and negative effects on the economy and environment are discussed.
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The analysis of financial and tax implications of trade receivables
Pastvová, Barbora ; Gluzová, Tereza (advisor) ; Janhuba, Miloslav (referee)
The subject of this thesis are receivables and their recognition from the legal, accounting and tax perspective. It also deals with their classification among different groups. However, the main goal of this work is describing the issue of recoverability of receivables and ways to allow for this in accounting by means of impairment through allowances for doubtful accounts and writes off, all in accordance with financial and tax legislation. A chapter is dedicated to the topic of securing of the receivables using various instruments of the financial market. A practical part of the thesis analyses the recording and structure of receivables in a particular company, and assesses its success with using different approaches to claim their entitlement to the amount outstanding
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Creative accounting - motivation, instruments, practice
Procházka, Jan ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.
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Technická pomoc při zpracování návrhu programu "Podpora obnovy přirozených funkcí krajiny"
Vodohospodářský rozvoj a výstavba‚ a.s.‚ Praha ; Rouhaniová, Eva ; Řeháková, Alena ; Zemanová, Jana ; Posekaná, Kateřina ; Dvořák, Pavel ; Kokrment, Ivo
Účelem technické pomoci je spolupráce při návrhu programu "Podpora obnovy přirozených funkcí krajiny" v těchto základních bodech: 1. Informace o aktuálním stavu dotační politiky v problematice "obnovy přirozených funkcí krajiny" – s vazbou na v současné době schvalované operační programy, 2. Návrh oblastí v problematice "obnovy přirozených funkcí krajiny", pro které není navržena možnost podpory v operačních programech v současné době schvalovaných a 3. Návrh vymezení cílů programu (prověření možnosti územně-geografického, druhového, případně kombinace obou přístupů) včetně prvního rámcového návrhu indikátorů. Studie obsahuje návrh oblastí v problematice obnovy přirozených funkcí krajiny: 1. Podpora přirozené funkce vodních toků (obecný úvod), 2. Podpora migrační prostupnosti (obecný úvod), 3. Podpora populací zvláště chráněných druhů rostlin a živočichů (obecný úvod), 4. Podpora osvěty a usměrňování návštěvnosti v ZCHÚ (obecný úvod), 5. Podpora na odstranění negativních vlivů a zásahů v předmětných územích, 6. Podpora opatření zajišťujících čistotu vod.
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Analysis of the employee Benefits in Specific Organization
Procházková, Petra ; Němec, Otakar (advisor) ; Šolc, Lubomír (referee)
The main subject of my Bachelor's Thesis called "Analysis of employee Benefits in Specific Organization" is to analyze system of employee benefits used in company RWE Transgas, a. s. in 2010. Theoretical part will specify basic terms in general, which are important to cope with this issue. There will be especially importance, division, risks and trends in benefits. In practical part the analysis of employee benefits in specific joint-stock company is made. Part of this analysis is survey done by questionnaire to verify preferences of employee benefits between selected employees. Results of research will be compared with current trend in provision benefits and nationwide research done by company Robert Half International. By results provided some new employee benefits will be suggested to organization to motivate employees and to give tax advantages to organization.
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Use of the estimation method in the enterprise Pražské vodovody a kanalizace, a.s.
Veselá, Ilona ; Randáková, Monika (advisor)
The paper is dedicated to the estimation method in accounting, especially to its basis, representatives and practical use. The paper is written from the theoretical definition of the generally accepted accounting principles, characterizing the accrual basis, the going concern and the prudence principle as a background of the estimation method. Furthermore, this work characterizes accruals and allowances as manifestations of the estimation method. Both expressions are first defined in general, than in the Czech legislation and there is outlined the approach in IAS / IFRS. Subsequently, the thesis analyzes the issue of accruals and allowances in the existing enterprise Pražské vodovody a kanalizace, a.s and focuses on the use of the estimation method in practice.
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