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Mobile App for Pairing Movies to Watch
Zouhar, Tomáš ; Materna, Zdeněk (referee) ; Kapinus, Michal (advisor)
This thesis deals with designing and developing modern mobile applications for the Android platform. The result of this thesis is a mobile application for matching movies to watch in a group. Users of this app can create groups or join other users' groups. Users can rate movies based on their common interests. The final product of this process is the movie that has received the best ratings or the movie which all users agreed on.
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Financial Statement Fin 2 - 12 M, Its Informative Abilities and Relations to Accounting Statements of a Municipality
Neužilová, Kateřina ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
This bachelor thesis addresses issues of a statement Fin 2 - 12 M, a Czech financial statement for evaluation of fulfilling the budget, and it focuses on municipalities and basic generic classification of a specific Czech budget structure. Its main objective is to describe and examine this statement, including its cash principle, functions, and relations to other statements. The relations are, firstly, described theoretically, the main resource being a compilation of correlative accounts. Subsequently, real statements are analyzed and selected relations and errors are highlighted. The executed analysis highlights correct as well as incorrect relations to other statements and evaluates their consequences. The main outcome of this bachelor thesis is the clarification of the most important relations of the financial statement Fin 2 - 12 M to other accounting statements and frequent errors which result in the statements being filled incorrectly and therefore the ability to inform users is adversely affected.
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Non-profit Annual Report – Greenpeace CR and Greenpeace Int.
Strečanská, Martina ; Zouhar, Tomáš (advisor) ; Jošt, Marek (referee)
This bachelor thesis analyses Greenpeace International and Greenpeace Czech Republic annual reports whose purpose is environmental protection. The bachelor thesis deals with the correct way of appearance, content and purpose of the non-profit annual report. It analyses content of each non-profit annual report and compares the information with financial, marketing and legal aspects. The aim of the bachelor thesis was to find out how the organizations use their annual reports whether the information is not against the law, identify deficiencies and suggest an improvement.
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The multi-source financing of the Public service company - accounting and tax aspects
Šanderová, Zdeňka ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the accounting and tax specifics of multi-source financing of non-governmental organizations. The tax aspects of individual sources are ana-lysed from the point of view of corporate income tax and value added tax, both in terms of donor and recipient. Aspects of accountants are described with respect to valid Czech legislation adjusting this issue. The main aim of the thesis is to analyse the accounting and tax implications of multi-source financing of a selected non-governmental non-profit organization and to identify the critical sites resulting from the use of these resources. The conclusion of the thesis is focused on the evaluation of the current status of selected NGOs and supplemented with suggestions for improvement.
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The construction of financial health indicators of medium and big municipalities in the Czech Republic
Bartušková, Michaela ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This thesis is about the public sector in the Czech Republic, its basic description and its financing. This thesis also deals with accounting and budget specifics typical for municipalities in the Czech Republic. The aim of this thesis is to compile financial indicators based on financial statements freely available on the internet portal monitor.statnipokladna.cz. These indicators should be able to aim at monitoring of the proper management of medium and large municipalities. Another aim is subsequent application of found indicators to several representatives of individual groups of municipialities and the subsequent comparison and interpretation of the results.
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The Possibilities of Financial Analysis of Small Municipalities in the Czech Republic
Slavotínek, Jan ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The subject of interest in this bachelor thesis is to investigate possibilities which then may be used to make a financial analysis of small municipalities. The text describes global sights on public sector, its role, functions and government with focus on small municipalities and their perspective in the country. Then it continues in defining a budget process according the current Czech law. Part of the text contains a description of the financial statements and various approaches to their control. The purpose of the last chapter is to point out some shortcomings of those analysis on a specific example of selected municipalities including critical comments.
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Usability of accounting information during controls of type 3E
Šimek, Martin ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.
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