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Influence of Accounting Policy of Samsung Electronics Czech and Slovak, s.r.o. on the Results of Financial Analysis
Dokoupilová, Barbora ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This Bachelor thesis is focused on an accounting policy of the Samsung Electronics Czech and Slovak, s.r.o., company. Especially, connections between accounting methods and financial analysis of the company are studied. The aim of the thesis is to verify the reflection of accounting policy in resulting values of financial analysis. The work includes two theoretical parts; the first one describes the current state of the art of the company's accounting policy, and the second one presents methods used in the enumeration of financial analysis. Afterwards, described procedures are applied in the following practical part where the analysis of specific accounting methods and the financial analysis calculation of the aforementioned company are proceed. The results are compared with company's five major competitors.
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Travel expenses in practice
Pospíšilová, Marcela ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This Bachelor's thesis "Travel expenses in practice" deals with question about travel expenses, especially for business sector. The introduction is focused on the applicable terms that are used for creating travel statements. It is based on legislation in the Czech Republic. The thesis defines legal basic concepts, principles and types of travel expenses that are supplemented through illustrating examples showing basic issues. After theoretical interpretation follows the chapter connected with the topic about the impact of taxation on travel statements. The fundamental part of this thesis is focused on real enterprise called "ABBOTT LABORATORIES, Limited Liability Company". Through using detailed analysis are described the method for providing travel expenses in the company. The results of the analysis are compared with the knowledge acquired from the theoretical part. Conclusion includes an evaluation of the effectiveness of existing conditions that defined travel expenses in the particular company and recommending adjustments of discovered deficiencies.
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Czech banking in the European context
Pospíšil, Jakub ; Štěpánek, Pavel (advisor) ; Ševčíková, Michaela (referee)
The subject of this research is the current Czech banking sector, respectively two of its chosen representatives Česká spořitelna and Komerční banka. These financial institutions are compared with basic economic indicators, with their parent banks Erste Group and Société Générale. The subject of the analysis, which is performed with emphasis on the comparison of parent and subsidiary companies, is the level of capital adequacy, return on equity, return on assets and loan to deposit ratio. The results of this investigation are put into context with the historical, political, regulatory and macroeconomic development. From the identified relationships is obvious higher production rate and economic stability of "Czech" banks, but consolidated results for the entire group do not have serious systemic problems in their functioning.
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Vliv intenzivního chovu zvěře na dřevinnou a bylinnou vegetaci v Oboře Loučná nad Desnou
Pospíšil, Jiří
The aim of this diploma thesis was to assess an influence of game on woody and herbal vegetation in Loučná nad Desnou game preserve. Monitoring was realized in 2014 on 14 monitoring areas according to ČERMÁK, MRKVA (2003) methodics. Total number 3491 individuals of six species were determined in monitoring areas. The most common was European beech Fagus sylvatica, sycamore maple Acer pseudoplatanus and Norway spruce Picea abies. There was also European ash Fraxinus excelsior, small-leaved lime Tilia cordata and silver birch Betula pendula. The most damaged species in natural regeneration was European ash, sycamore maple and small-leaved lime. The influence of game on herbal vegetation was evaluated on the pair organized vegetation reports along the game preserve plot, where the influece of game was visually evident in absence of shrub layer. There was not visible any obvious influence of herbal vegetation on all vegetation reports due to the game.
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Zdaňování právnických osob v České republice a v Estonsku
Pospíšil, Jiří
The bachelor thesis deals with the comparison of different concepts of taxation of the legal entities in the Czech Republic and Estonia. The aim of the thesis is to identify the identical and different components and to formulate theoretical recommendations for possible changes of the tax systems. The first part deals with general bases of the tax and analyses related income tax acts. The following is a comparison of selected indicators and demonstration of differences on model examples. The final part contains a discussion about findings and possible recommendations.
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Hydraulická štípačka dřeva - koncepční řešení
Pospíšil, Jakub
This thesis provides a comprehensive overview of different concepts of currently produced hydraulic log splitters. It analyses the most important functional units, their structures, the principles of auxiliary mechanisms that facilitate work and improve safety. Log splitters are classified and evaluated according to the most important criteria. The thesis presents different ways to drive log splitters with an emphasis on the efficiency of their use. Thanks to the possibility to control the operating performance, speed is increased while maintaining high cutting forces. Conclusion of the thesis contains draft of author's basic hydraulic, strength and operational parameters calculations.
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Web optimization for mobile devices and analysis of it's effects
Pospíšil, Jan ; Šedivá, Zuzana (advisor) ; Pour, Jan (referee)
The thesis is about the phenomena and benefits of design and development for mobile devices. Theoretical part of the thesis is focused on describing the mobile market's and devices' specifics and their future development and reasoning their values. In-depth description of the methods and problems of mobile applications' design with focus on web applications is included as well as the overview of technologies for mobile web development. Capability comparison of these technologies with the possibilities of native applications are described too. The practical part of the thesis aims to verify these theories by applying them to a real project (news portal). After an implementation part the thesis provides an analysis of the benefits this implementation provided to the project. The main goals of this thesis are providing complex overview of the methods and technologies for mobile web development and the analysis, which verifies the benefits and outcomes of these theories in real practice. Results of this analysis are as well the main contribution of this theses as it provides valuable information about the benefits of described methods on real project which is used by many users. Other contribution is the part describing the implementation which unveils practical information and real problems of described theoretical methods on practical examples.
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Position of BRIC countries on selected international commodity markets
Pospíšil, Jakub ; Müller, Štěpán (advisor) ; Taušer, Josef (referee)
The bachelor thesis analyzes position of BRIC countries on international commodity markets with coffee, natural gas, gold, coal and iron ore in context with recent development of their economies. International economics theory is applied to put their global stance and engagement in international trade under scrutiny. Involvement in regional integrations is also briefly discussed. Brazil is key supplier of coffee to global markets and Russia enjoys prominent position in production of natural gas, whereas Indian demand moves the gold market. Chinese demand is fundamental for development of trade with coal and iron ore. Further in the paper the ability to influence market price of given commodities by the countries is analyzed and humble attempts of modest future development predictions are made.
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