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Information Centre
Kovář, Jindřich ; Štrba,, Michal (referee) ; Barnat, Jan (advisor)
This bachelor thesis is concerned with the static project and the consideration of the carrier steel construction of the information centre that means the two-storeyed building with the 24 x 24m extent. The project is solved by two options. In both cases, the steel basis with components united by articulated joints is concerned. These are pillars, supporting joists and ceiling beams that are composited with a concrete desk so that they ensure the position stability in a horizontal direction. The both options differ from each other by the position stability method in a vertical direction. In the first case, the vertical clamps avoid the deformation. In the second case, two frame constructions are designed for both yawing directions. The result was the choice of the first method that is discussed in a more detailed way further.
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Relationship and the dependence between smoking and alcohol use among students JU
ŽÁKOVÁ, Ilona
This Thesis drala with the topic of smoking and alkohol use among students JU. The meaning of the work lies in trying to figure out what is the relationship and dependence in combination. The aim of the thesis is to explore the situation of smoking and dribling among students JU. Find out what students occupy a positron on these negative lifestyle factors, what are the relationships between smoking and dribling alkohol, or dependence on them and on the basis of analyzes to compare the results relationships, addiction, and the numer od students JU.
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Accounting methods for business combinations
Hlaváčová, Jana ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.
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IFRS 3 Business Combination
Pulcmanová, Eva ; Dvořáková, Dana (advisor) ; Vomáčková, Hana (referee)
International Financial Reporting Standard IFRS 3 Business Combinations settles the rules of identifying, measuring, accounting and reporting for the business combinations. It decides, what is, or is not, a business combination, and explains different types of it. It asks an acquirer to use the acquisition method for accounting for the business combination at the date of acquisition. Especially to correctly recognize all the assets and liabilities acquired in the business combinations, to measure them at their fair value at the date of acquisition, to measure goodwill, and to report the information on business combination required in his financial statements. This thesis deals with the most important aspects of the business combinations, especially mergers. It explains also the most significant differences of the standard IFRS 3 Business combinations compared to the previous vision, and to some national legal regulations, and mentions also the probable development of the international accounting in the future. An attention is given also to the cross-border acquisitions. In its practical part, the thesis focuses to evaluation of fulfilling the requirements to disclose information on business combination in practice.
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The success of shooting in the Czech Extraleague Handball in season 2010/2011.
MĚCHURA, Matěj
This thesis analyses the successful of shooting in the highest Czech handball competition - Extraleague Men, in season 2010/2011. The analysis was realized by watching video recordings which were taken during the basic part of the competition. Besides the monitoring of the total success of these teams, we focused on components of the attack on the overall success and, for example, on shooting from the perspective of post player or shooting methods. The data were processed into graphs and commented.
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The effectviveness of offensive actvitity in the basketball team of juniors
HODÍK, Jindřich
The aim of this paper is to obtain the effectiveness of a defence of the junior basketball team. This paper consists of two parts, the theoretical and the practical part. In the theoretical part there is described the history of basketball, defensive game activity of an individual, defensive systems, defensive combinations and training unit. In the practical part the success of the observed team in the defence is monitored. This part contains observation data. The result of this observation is a recommendation for a practice with a suggestion of training units for an increase of the effort in a defence.
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The efectivity of shooting activity in basketball team
CINÁDR, Jan
The work deals with an observation of the shooting activities of the men´s basketball teams. It contains history, theoretical analysis of the offensive activities and training units. Results of the observation are given to charts and compared with each other. Processed data are used as a recommendation for practice and also there is training units for an improvement of the shooting. There are training units.
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Podnikové kombinace
Příhoda, Zdeněk ; Vomáčková, Hana (advisor) ; Vyleťalová, Květoslava (referee)
Charakteristika účetních postupů řešení podnikových kombinací podle v současnosti platné české účetní legislativy. Pohled na účetní metody uplatňované Mezinárodními standardy účetního výkaznictví. Popis zásadních změn v připravovaném novelizovaném IFRS 3. Porovnání českých účetních pravidel řešení podnikových kombinací s pravidly IFRS. Určení hlavních vzájemných rozdílů a zhodnocení jejich vlivu na zobrazení věcné stránky procesu spojení podniků.
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