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Solar-thermal system for hot water production
Líčeník, Tomáš ; Chroboczek, Libor (referee) ; Pospíšil, Jiří (advisor)
This bachelor’s thesis deals with questions and proposal for a solar heating system for TUV. Thesis saying how we can use the sun to produce thermal energy when we using solar collectors. The hot water is designed bivalent solar system with a direct connection to accumulative electric heater, which complements the solar system in the winter and a period when the collectors affects not much solar energy. Another section is devoted calculation design of the system, which includes economic analysis aimed at determining the return on investment.
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Groung-water heat pump
Hynčica, Martin ; Borbély, Richard (referee) ; Pospíšil, Jiří (advisor)
This bachelor’s thesis serves as a search describing heating application of a heat pump. This work provides a heat pump function principle, classifies heat pumps according to the low-potential energy gain and also gives information about components of a whole heat pump device. The thesis is focused on ground water systems, their advantages and disadvantages compered with other types of heat pumps. At the conclusion of the work an orientation investment return calculation is given.
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Air-water heat pump
Ondráček, Miroslav ; Moskalík, Jiří (referee) ; Pospíšil, Jiří (advisor)
This diploma thesis deals with modern detached house heating by heat pumps. Heat pump is an energetic device able to withdraw (at relatively low temperature) thermal energy from surrounding environment and transform it to heat usable for heating a house or warming up water or a swimming pool. For the process to work, it is necessary to provide a little electrical energy to propel a compressor. Relation between thermal energy gained and electrical energy supplied is then called a heating factor. The heating factor is usually between 3 and 5 according to heat pump operating conditions. The lower is an output temperature, the higher is the heating factor. An underfloor heating operated at 35 degrees Celsius (while the house is warm enough) is ideal for using the heat pump. The thesis describes various heat pump types and their advantages and disadvantages. Air/water heat pump is then explained in more detail including estimation of investment rate of return compared to gas heating.
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The impact of accounting policy on the financial analysis
Huléni, Štefan ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis aims on the influence of accounting policy of the company Niké Ltd on the results of its financial analysis. The main target of the thesis is to describe and discuss accounting policy of the company Niké Ltd. Above all, this thesis deals with the issue of financial analysis methodic and its interpretation for the company Niké Ltd, description of economy traits in the area of bet industry and analyzing the implications of the accounting policy on the outputs of financial analysis.
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The analysis of the accounting policy of the company Renault Czech Republic, Plc.
Hinnerová, Michaela ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis is focused on the accounting policy of the company Renault Czech Republic, Plc. The main purpose of this thesis is to analyze the accounting policy of this company and then compare it with standard Czech accounting methods. Theoretical part of this thesis is focused on the issues of reporting non-current assets, inventories, receivables, current financial assets, provisions, accrued items and financial reports. The same issues are subsequently addressed from the point of the accounting methods used by the company Renault Czech Republic, Plc. and the companies accounting policy is compared with the Czech accounting standards.
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The influence of a legal form of merging on accounting and tax solution
Geršlová, Martina ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
The thesis is focused on the issue of merging via acquisitions and mergers. It proceeds through all the legal, taxation and accounting aspects. The thesis has been written in accordance with all valid legislation for the year 2016. It deals with a substantiality of merging and impacts on accountancy and tax obligations of the participating entities in merging. At the end of this thesis is an example of merger solved based on theoretical knowledge. The last chapter a small research focused on motives and financial statements of entities which have realized a merger.
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Impact of accounting policy of the selected company on its financial analysis
Kolářová, Lucie ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
While analysing financial health of a company, it is important to consider its specific accounting policy, which affects the interpretation of financial credibility and reliability. This theses analyses the impact of the accounting policy of AERO Vodochody a.s. on financial analysis of this company from 2010 to 2014. Firstly, the thesis analyses the effect of the accounting policy of AERO Vodochody a.s. on its statement of financial position and secondly, it examines the influence of the entries in the statement of financial position on financial indicators. AERO Vodochody a.s. carried out a purchase merger of Technometra Radotín plc., which had very little impact not only on the statement of financial position of the acquiring company, but also on the financial indicators. Significant effect on the statement of financial position of AERO Vodochody a.s. had the spin-off of 43 % of its assent and liabilities. This transaction severly affected the development of depreciation, impairment and reserves, the structure of the statement of financial position and the financial indicators of AERO Vodochody a.s.
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The impact of accounting policies of the selected company on the conclusions of the financial analysis
Mocák, Marek ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This thesis discusses the accounting policy and financial analysis of the company Philip Morris ČR a.s. and defines the relationship between them. The aim is to bring the issue of the definition of accounting policies and the impact of the changes on the outputs of financial analysis. The work describes the formation of accounting policy and its relation to financial analysis, information sources and tools of financial analysis. In the practical part is defined the accounting policy and financial analysis of the selected company. In the end is described how the accounting policy affected the outcomes of analyzed company and what factors in the analysis had the biggest effect.
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