|
The use of the EML language to web application creating
RAJNOCHOVÁ, Lenka
Human emotions seem to be increasingly important in human-computer interaction. Therefore, to improve the way emotions are captured is necessary. The EML has been developed for automatic recognition of emotion-related state from user behavior and to enable to generate emotion-related system response. The main task of the bachelor thesis is to analyse the Human-computer interaction problematics, describe the syntax and practical use of the language in web development. The work includes a design and implementation of a simple web application useful for marketing. Further application possibilities are discussed.
|
| |
|
Business combinations (comparation IFRS ans CAS)
Bazyuk, Ulyana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
The thesis is focused on the process and progress of business combinations under both IFRS and in accordance with Czech legislation. The first part describes the history of the business combination, their origin, development, and gradual changes from the past to the present. The following part focuses on the process and the types of transactions with companies under Czech legislation. The last chapter is focused on the differences and form IFRS and Czech legislation.
|
|
Accounting issues in mergers of companies with special emphasis on valuation
Hejcmanová, Sandra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.
|
| |
| |
|
Corporation mergers in Czech Republic - approaches in valuation
Svízela, Josef ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
Work is about corporation mergers in the first place in Czech Republic and about valuation issues. It brings comprehensive view into particular business areas in which are mergeres concerned. It is going about business-legal area, tax and accounting area. Particular sections about these areas are supplemented by the role of the expert in valuation and his opinion. Whole work is ilustrated by the exapmple from praxis.
|
|
Accounting issues in company transformations
Teissigová, Petra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law.
|
|
Mergers from accounting and tax point of view
Šrámková, Jana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
The Graduation Theses is targeted at mergers and their accounting and tax aspects. The Graduation Theses solve mergers in clearly law point of view, i.e. merger by acquisition, merger by the formation of a new company, spin-off by acquisition and spin-off split by acquisition. In the text you can find not only solution of mergers from the accounting point of view (from IAS/IFRS as well as from the czech accounting law point of view) but also from the tax point of view (from corporate income tax as well as from the tax administration point of view).
|
|
Fúze - účetní a daňové řešení v ČR a EU
Jedlička, Ondřej ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
Práce je zaměřena na problematiku fúzí. Přináší stručný pohled do jednotlivých oblastí, do kterých fúze zasahují. Jedná se zejména o účetní, daňovou a právní stránku, bez kterých nemůže být proces fúze kompletní. Prioritou zpracování bylo řešení v České republice, část práce je také věnována fúzím dle IAS/IFRS a souvislostem s nově příchozím zákonem o přeměnách obchodních společností a družstev.
|