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Working with Texture in Experimental Art Activities at Primary School
MÍKOVÁ, Tereza
This theoretical project-based thesis focuses on surface quality of art objects in the field of artwork. The theoretical section provides general insight into the problematics and it also offers concrete examples of artistic and architectural creations where texture serves an important role. It further introduces and elaborates a few instances of art lessons from special didactics focusing on texture utilization in its artistic activities. The project section of the thesis contains seven logically systematized art lessons which utilize various forms of experimental activities dealing with the subject of texture suitable for the primary school children.
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The development of cognitive function by the children with specific educational needs - the Feuerstein's instrumental enrichment
Miková, Tereza ; Morávková Krejčová, Lenka (advisor) ; Gillernová, Ilona (referee)
The instrumental enrichment is a worldwide extended method of cognitive functions development, which has been used in the Czech Republic since 2000. Its author, Reuven Feuerstein, is strongly convinced that human being is able to modify oneself and to develop one's abilities. This method is based on elaborated theoretical concepts - especially on the theory of structural cognitive modifiability and mediated learning. This Diploma Thesis brings essentials information about the concepts related to the cognitive modifiability and considers tools of its application. In the qualitative study, we focus on Feuerstein's Instrumental Enrichment. In the course of ten moths we observed six clients of the DYS-Centrum Praha we attempted to map changes (or their manifestations) which might have appeared during the intervention. We acquired data by the process of observation (participative observation and video-analysis) and via semistructured interviews. We were interested in changes of cognitive functions manifestations, quality of language, quality of autonomous work and ability to process with the information efficiently. We registered changes in each of these areas. Some of them, were notable only during the FIE lessons, others also displayed at home or at school environment. Key words: cognitive...
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Vliv IFRS na kvalitu účetního výkaznictví
Miková, Tereza ; Žárová, Marcela (advisor) ; Mejzlík, Ladislav (referee) ; Tumpach, Miloš (referee)
Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on switched on International Financial Reporting Standards. Final sample consists of 15 companies (222 firm-year observations) during period 1993-2013. World accepted models were adjusted before its application to be more convenient for Czech environment. Research results show that there are only limited improvements in financial reporting quality in IFRS period, only some companies are models applicable and therefore law and professional environment play significant role within quantitative methods.
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Comparasion of Czech regulations and International Financial Reporting System in area of inventories
Polakovičová, Jana ; Miková, Tereza (advisor) ; Roubíčková, Jaroslava (referee)
This bachelor thesis deals with accounting for inventories. The main aim of this work is to analyze the issue of the definition of inventories, its methods of inventory system and valuation, firstly from the perspective of Czech accounting regulations and then in accordance with International Financial Reporting System (IFRS). The result is a comparison of these two accounting systems and find out whether between them there are differences in various areas of inventory or not. In conclusion of my thesis is pointed out on the most important differences. For a better understanding of the text, there are schemes of accounting for some types of transactions and there are also solved illustrative examples.
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Liquidation of a company
Brandejsová, Michaela ; Miková, Tereza (advisor) ; Roubíčková, Jaroslava (referee)
The process of liquidation of corporations in the Czech Republic is the subject of the bachelor thesis. The whole course of the liquidation leading to a termination of the company is considered from the legal, financial and tax perspective. There are mentioned reasons for the liquidation of a company and description of the duties and rights of the liquidator as the central figure of the whole process at the very beginning of the theoretical part. Furthermore, the thesis deals primarily with the detailed description of the entire process of liquidation - from voluntary decision of the partners to finish the business to deletion of legal entities from the Commercial Register. In the practical part, alternatives to termination of the liquidation in a fictitious enterprise are given, primarily from accounting point of view.
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Earnings management
Ongaľová, Dominika ; Pelák, Jiří (advisor) ; Miková, Tereza (referee)
The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzing earnings management of the most famous companies regarding accounting scandals in history using specific measures. There are model examples to demonstrate these specific quality earnings measures based on the relation between income, accruals and operating cash flow stated before analyze itself.
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Financial Instruments in Bank Accounting
Miková, Tereza ; Strouhal, Jiří (advisor) ; Unzeitig, Martin (referee)
Topic of the master thesis is the Financial Instruments in Bank Accounting. The master thesis looks at bookkeeping and accounting of financial instruments in international financial reporting standards context. The main reporting standards which are discussed in the paper are: IAS 32, IAS 39, IFRS 7 and IFRS 9. In the first part, the reporting standards impact on banks as commercial subjects, legislation of bank operations, financial instruments and accounting in both a national and international context are presented. The focus of master thesis is examined in the second and third sections where financial instruments are discussed in detail and their characteristics, initial recognition, subsequent measurement and accounting are also examined. The next topic is the issue of the reclassification of financial instruments and their impairment is discussed. The forth part of the thesis examines IFRS 7. The standard has claims on the disclosure of financial instruments in both the statement of financial position and statement of comprehensive income. IFRS 7 also has claims on related areas including disclosure of credit, liquidity and market risk. The last part deals with news in the examined area where the main focus is IFRS 9.
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Leasing from the point of view of lessee according to the Czech accounting regulations and IAS/IFRS
Miková, Tereza ; Martiník, Karel (advisor)
The goal of this bachelor thesis is to characterize approaches to accounting information of the Czech accounting regulations and the International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) and to compare them. At the beginning the term leasing, sorts of leasing, advantages and disadvantages are defined. In the following two chapters deal with different matters in bookkeeping and reporting according to the Czech Accounting Standards and international legislation. Finally, this bachelor thesis interprets particular accounting approaches to leasing and compares them. Different reporting results are applied to a model example.
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