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Rezervy finančních prostředků na sanace a rekultivace v těžební organizaci
Masařík, Jakub
The Bachelor Thesis deals with the creation and use of financial reserves for redevelopment and recultivation in Cement Hranice mining company, and with the impact of a new plan of redevelopment and recultivation on this creation. Also deals with the relationship between inflation and legal reserves. There are suggested ways how could be the inflation put into the creation of both, the legal and the accounting reserves for redevelopment and recultivation. The theoretical part explains the basic important concepts related to redevelopment and recultivation, namely the very definitions of these concepts and then dividing of recultivations. Further describes how are the mining activities and financial reserves for redevelopment and recultivation embedded in legislation. General information related to the legal and the accounting reserves are found at the end of the theoretical part. The practical part briefly describes the Joint stock company Cement Hranice, its history, current activities and relation to the environment. Further, it deals with a key decisions of the District Mining Authority, which enable company to operate as well as it focuses on conditions for creation of legal reserves contained in those decisions. In addition, it describes the individual drawing funds from the legal reserves, company yet used. Other part is devoted to analysis of expected costs of redevelopment and recultivation. It compares estimated costs when implementing a "New Plan" for the creation of legal reserves to the Plan which is currently still in use. Factors affecting the amount of costs are also taken into account. Finally, the Thesis evaluates the impact of possible ways of redevelopment and recultivation on the Cement Hranice company profit.
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Rezervy finančních prostředků na sanace a rekultivace v těžební organizaci
Masařík, Jakub
The Bachelor Thesis deals with the creation and use of financial reserves for redevelopment and recultivation in Cement Hranice mining company, and with the impact of a new plan of redevelopment and recultivation on this creation. Also deals with the relationship between inflation and legal reserves. There are suggested ways how could be the inflation put into the creation of both, the legal and the accounting reserves for redevelopment and recultivation. The theoretical part explains the basic important concepts related to redevelopment and recultivation, namely the very definitions of these concepts and then dividing of recultivations. Further describes how are the mining activities and financial reserves for redevelopment and recultivation embedded in legislation. General information related to the legal and the accounting reserves are found at the end of the theoretical part. The practical part briefly describes the Joint stock company Cement Hranice, its history, current activities and relation to the environment. Further, it deals with a key decisions of the District Mining Authority, which enable company to operate as well as it focuses on conditions for creation of legal reserves contained in those decisions. In addition, it describes the individual drawing funds from the legal reserves, company yet used. Other part is devoted to analysis of expected costs of redevelopment and recultivation. It compares estimated costs when implementing a "New Plan" for the creation of legal reserves to the Plan which is currently still in use. Factors affecting the amount of costs are also taken into account. Finally, the Thesis evaluates the impact of possible ways of redevelopment and recultivation on the Cement Hranice company profit.
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