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The methodology of mapping, evidence, documentation, care, and protection of important avenues and their trees
Hendrych, J. ; Borský, J. ; Jech, D. ; Létal, A. ; Malá, E. ; Obdržálek, J. ; Vorel, I. ; Žlebčík, J.
Práce zahrnuje úvodní obecnou analytickou část, jejímž účelem je stručné informativní shrnutí současného poznání a komplexní podstaty řešené alejové problematiky. Na tuto část navazují konkrétní kapitoly v rámci odborné aplikované části: Mapování a dokumentace alejí (popisující stanovené a odzkoušené metody mapování, dokumentace a evidence sledovaných jevů a prvků významných alejových linií a stromořadí v krajině), Množení alejových dřevin (kde jsou rozebrány vhodné metody přemnožení vybraných alejových dřevin, péče o ně a jejich další pěstování) a Obnova a management historických alejí (kde jsou popsány jak současné postupy a principy péče a ochrany alejí a jejich dřevin, tak i používané metody (včetně zahraničních) revitalizací a obnov, které jsou významné z hlediska současné praxe).
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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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The transitionof sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia
Larionová, Alena ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
Bachelor thesis "The transition of sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia" deals with the procedure for the transition from tax records to double-entry bookkeeping. It describes the reasons for the mandatory transition and the necessary adjustments to the tax base associated with it. The theoretical knowledge is applied to a specific example. The work characterizes the basic terms and also, a structured overview of the possibilities of income and expenditure record keeping of sole proprietors in Czech Republic and differences between them. It also suggests the possibilities of income and expenditure records keeping in Slovakia
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Payroll and processing in various accounting programs
MRÁČKOVÁ, Andrea
The study is concerned with personal and payroll administration in accounting software represented by Pohoda and EKONOM programmes. The theoretical part includes specification of the personnel management, definition of the wage and labour-law relations with legacy of Labour Code. The study proceeds with characteristic of the systems that are being used in the followed part. The practical part is mainly dedicated to analysis of these accounting software. Particular staffers, personal data, attendances and wages are step by step put into the programmes. It is followed the comparison of the outputs and the assessment of the programmes in a personal management estate. The work assesses rightness, clarity, price and harmony with Labour Code. There is pointed out the negatives of the programme in the finish part and the other way around, the positives of the software are underlined.
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