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Accrual principle of accounting
ŠIMKOVÁ, Veronika
The bachelor thesis deals with the accrual principle of accounting. This means that costs and revenues are charged to the period with which they are materially and temporally related. This includes accruals, con-jectural items, corrective items, reserves and deferred tax liabilities. Accruals include deferred expenses, deferred income, accrued income, accrued expenditure. These items are first defined together with exam-ples of their accounting. Finally, the work deals with the items of the accrual principle according to the international accounting standards IFRS and the reporting of these items in the financial statements. Sub-sequently, these items are analyzed at the Zeelandia company. The main attention of the practical part of the work is devoted to the deferred tax liability, where it deals primarily with its calculation in 2023. Then follows a comparison of these items with a similar company. And at the end, there is a summary of changes to the Accounting Act related to this area.
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Development of the scanning time-resolved Kerr microscope
Nekula, Zdeněk ; Arregi Uribeetxebarria, Jon Ander (referee) ; Wojewoda, Ondřej (advisor)
V těchto dnech jsou magnetické materiály, struktury a zařízení stále více populární. Především ty, které souvisejí se spintronikou. Výzkum a vývoj takových magnetických vzorků vyžaduje způsob pozorování magnetizace s dobrým prostorovým i časovým rozlišením. Mnoho dynamických změn magnetizace probíhá v řádech nanosekund, nebo ještě rychleji. Pokud můžeme detekovat tyto dynamické procesy, tak můžeme odhalit mnoho zajímavých magnetických vlastností a obohatit naše experimenty o čtvrtou dimenzi. Představujeme skenovací Kerrův mikroskop pracující ve dvou režimech: statickém a dynamickém. Ve statickám reřimu náš mikroskop detekuje směr magnetizace v proměnném magnetickém poli. V dynamickém režimu používáme pump-probe metodu k dosažení časového rozlišení a pozorování rychlého vývoje magnetizace v čase.
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Reporting of Accounting Information in Different Systems
Malý, Zdeněk ; Dubový, Roman (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Generation and applications of pulsed beam in an electron microscope
Nekula, Zdeněk ; Kozák,, Martin (referee) ; Kolíbal, Miroslav (advisor)
Elektronové mikroskopy jsou celosvětově využívány jak v průmyslu, tak i v základním výzkumu. Tato diplomová práce popisuje, jak použít malé elektrostatické deflektory pro vysoké časové rozlišení v prozařovacích (TEM) i skenovacích (SEM) elektronových mikroskopech. Zde popsaná metoda pro transmisní mikroskopy je nové řešení využívající efekt "streak" kamery. Tento přístup vyniká svojí jednoduchostí, sub-pikosekundovým časovým rozlišením a flexiblilním časovým rozsahem. Dále ve skenovacích mikroskopech je využit malý elektrostatický deflektor pro tvorbu pulzního elektronového svazku. Tento pulzní svazek se používá pro časové rozlišení pomocí stroboskopického efektu. Pro skenovací mikroskopy tato diplomová práce ukazuje dvě nové metody jak měřit délku elektronových pulzů a taky dvě aplikace časově rozlišené detekce. Jsou to časově rozlišený potenciálový krontrast a časově rozlišené elektrické pole.
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Development of the scanning time-resolved Kerr microscope
Nekula, Zdeněk ; Arregi Uribeetxebarria, Jon Ander (referee) ; Wojewoda, Ondřej (advisor)
V těchto dnech jsou magnetické materiály, struktury a zařízení stále více populární. Především ty, které souvisejí se spintronikou. Výzkum a vývoj takových magnetických vzorků vyžaduje způsob pozorování magnetizace s dobrým prostorovým i časovým rozlišením. Mnoho dynamických změn magnetizace probíhá v řádech nanosekund, nebo ještě rychleji. Pokud můžeme detekovat tyto dynamické procesy, tak můžeme odhalit mnoho zajímavých magnetických vlastností a obohatit naše experimenty o čtvrtou dimenzi. Představujeme skenovací Kerrův mikroskop pracující ve dvou režimech: statickém a dynamickém. Ve statickám reřimu náš mikroskop detekuje směr magnetizace v proměnném magnetickém poli. V dynamickém režimu používáme pump-probe metodu k dosažení časového rozlišení a pozorování rychlého vývoje magnetizace v čase.
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Proposal and Experimental Verification of Activation Methods in the Context of School Success
Němcová, Veronika ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.
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Reporting of Accounting Information in Different Systems
Malý, Zdeněk ; Dubový, Roman (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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Financial statements in selected business corporation
Liška, Ondřej ; Seidl, Ladislav (advisor) ; Hana, Hana (referee)
Diploma thesis is focused on the analysis and evaluation of financial statements compilation in the company Sellier & Bellot, a.s which produces a wide range of pistol, rifle, and shotgun ammunition for hunting and sports. Theoretical part describes basic literature that compilation of financial statements focuses on and all activities which take place before closing of ledgers. Particular parts explain a process of inventory, methods of assets value reduction, reserves, exchange rate differences, calculation of due and deferred tax and closing of accounts books. The theoretical part also describes all parts of financial reports. The analytical part firstly presents the company Sellier & Bellot and secondly analyse a process of the financial statements compilation. The following part of the thesis continues with an evaluation of a process and proposes provisions for a reduction of risks from the incidental failings.
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Financial statements in selected business corporation
Kamenská, Zuzana ; Seidl, Ladislav (advisor) ; Milan, Milan (referee)
The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation.
The theoretical basis characterizes basic information about the financial statements, concerning the typesof the financial statements, range of them and verification duties. Further more, the most important preliminary actions, carry in gout with in the final accounts are mentioned there. These actions are Essentials for assembling the corresponding accounts of the financial statements. The last part of the theoretical basis describes dutin concerning approval and other obligations.
The analytical part of the thesis includes a brief description of the chosen business corporation, company Pneu Stěhule s. r. o., and a detaile danalysis of the financial statements procedure in progress in the particular accounting unit. With in the analysis, there are both described individual preliminary actions and compilation of the statements it self. On the basis of the analysis, an evaluation of the entire procedure had been done and in the final part of the thesis, possible measuresare suggested for establishedim perfections, misrepresenting thereal balance of an accounting unit.
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