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Construction order and accounting operations related to it
ŠTEMBEROVÁ, Štěpánka
The aim of this bachelor´s thesis is to present an overview of the most commonly agreed payment conditions for construction works and - by way of the particular example of the accounting entity - to analyze the solution in practice. The theoretical part of this thesis deals with the specifics of building industry both from the general point of view and accounting point of view. There are analyzed the most commonly agreed conditions of the settlement of construction works and most frequently used securing instruments. At the specific possibilities, there are noted the related accounting operations. The practical part of this thesis is concentrated on elaborating the accounting in a construction company related to the particular construction order. There are stated accounting transactions concerning the order, using the analytical accounts and costs and revenues relating to the individuals performances. The conditions of the settlement of the works and deliveries agreed in connection with the order are compared with their further possible versions from the point of view of the influence on the economic result of the order. From the suggested payment conditions, there is recommended their most appropriate combination.
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The time slope of radioiodine retention in patients a few days after 131I curative dose administration
MACHÁČKOVÁ, Věra
After comparison diagnostic half time and therapeutic half time was found out bigger diference then established variation. It leads to result that therapeutic half time and indirect radioiodine retention too is depending on applicated activity. According the measurement I can establish the date of dismission in patients with benign thyroid gland disease on the second day (at lower therapeutic activity) and the tenth day (at higher therapeutic activity) after administration therapeutic dose. In patients with malign thyroid gland disease the date of dismission can be established on the third day (at lower therapeutic activity) and the fifth day (at higher therapeutic activity) after administration therapeutic dose.
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Building Loyalty in Consumer Markets
Selivanova, Olga ; Přikrylová, Jana (advisor) ; Tjokorda, Patrik (referee)
In the first chapter this thesis summarizes all different viewpoints of marketers and other experts in business concerning customer loyalty definition. The second chapter discusses a role customer loyalty plays in business of companies. By selecting appropriate definition of customer loyalty, the purpose of this thesis would be to describe all benefits associated with customer loyalty and suggest solution for their expression in economic terms. These topics are discussed in Chapter 3 and 4. In addition in Chapter 5 and Chapter 6 management of customer loyalty and its determinants will be introduced. By selecting those determinants, which are hidden behind customer motivations to purchase company's products or services, and by managing them, company is able to build customer loyalty and enjoy all associated benefits in a form of increased profitability of its business. Finally in the last chapter loyalty programs and their management are discussed, because they are often used as tools to encourage customer loyalty. All these findings are demonstrated in a case study of Palac Flora, a shopping mall in Prague, which introduced its loyalty program a couple of years ago. The final part of this thesis is devoted to conclusion and bibliography.
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Construction contracts -- the ways of their accounting treatment
Mařasová, Lucie ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This thesis is concerned with accounting for construction contracts in the accounting records of a contractor. The first chapter is focused on accounting for construction contracts according to IAS 11 -- Construction contracts and contains also a brief description of interpretations IFRIC 12 and IFRIC 15, which are connected with IAS 11. Next chapter describes accounting for construction contracts according to the US GAAP. One chapter is also dedicated to the requirements of Czech accounting legislature that Czech contractors have to take into account when accounting for construction contracts. Last chapter is conceived as a case study which was prepared in order to determine how construction companies -- concretely three European and three American construction companies -- deal with construction contracts in practice.
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