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Vývoj loftového bývania
Ovšonková, Veronika
The main subject of this bachelor thesis is to describe origin and historical development of an unusual living type -- a loft. The first part is addressed to the characteristic of this style of living and gradual changes of function from its origin to nowadays realised buildings. In the second part are mapped executed and prepared project of rebuilding technical buildings to lofts, targetting the area of Czech and Slovak republic with dem-onstration of realisations, where the characteristic of lofts is explained. In the next part of the thesis is the list of main advantages and disadvantages of living in an atypical space. Solutions for elimination or minimalization of problems appearing during re-building, furnishing and living in lofts are also offered.
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Conversion and Artistic Creation of Magdalena V.
LENERTOVÁ, Šárka
This Bachelor thesis Conversion and Artistic Creation of Magdalena V. deals with the change of artistic expression of the Czech graphic artist Magdalena V., in a close connection to her religious conversion to the Catholic faith. The first part summarizes the theoretical knowledge of the psychology of religion. It introduces basic definitions and concepts of religion in relation to a religious conversion. In the second part, the author deals with the psychological analysis of Magdalena V.'s typical work through her life, which is supported by numerous photographs. Using the approach of rožnovská school, the author attempts to interpret this artwork on a hypothetical level, focusing on the M.V.'s life and artistic paralel before and after her conversion. The author draws on Magdalena V.'s testimonies about her life which bring light on the intention and context in her art. Related to the author's identification with Magdalena V.'s work, which later became apparent, this paper evolved further into identifying these moments and thus the potential risks inherent in author's own therapeutic work.
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In-house affiliate program support software
RUCZKOWSKI, Lukáš
This thesis deals with a proposal for software supporting in-house affiliate program. The theoretical part explains the issue and advantages of affiliate marketing. Proposal for the software is made in the practical part, based on analysis of the existing solutions. Special emphasis is put on the solution of conversions tracking. The result of my thesis is an application model which allows us to clearly define requirements for the developing system and gives better idea of any other potential costs for its implementation.
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Conversion of the financial statements according to the Czech accounting principles to the US GAAP and their influence on investors
Cernenco, Marina ; Žárová, Marcela (advisor) ; Procházka, David (referee)
This thesis examines the influence of financial reporting on present and potencial investors and creditors, in the context of the comparison of requirements and accounting policies applied by national regulations and U. S. GAAP. The comparison is done in the framework of the conversion of financial statements which is essensial for Czech companies simultaneously following different accounting principles. The theoretical part is devoted to examining the influence and role of financial statements prepared in accordance with accounting regulations and U. S. accounting standards, with a more detailed analysis of selected accounting areas of. Attention is also paid to the conversion process, possibilities of its implementation as well as limitations and problems associated with it. Based on the teoretical part the analysis of the conversion process is done on the example of a particular company.
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The transition from conventional to organic farming.
VAVŘINA, Martin
In 2011, one of agricultural plants in Karlovy Vary region decided to convert from conventional to organic agriculture. Years 2011 and 2012 represented its transient period. A calculation done to compare technological costs of both types of agriculture resulted in the findings that the costs in organic agriculture are lower by CK 4 153. At the same time, the current state of the plant was analysed. Profits and yields from conventional and transient periods were compared and it was found out that the yields from the crops fell down by more than a half compared to the year 2010 when the plant operated in the regime of the conventional agriculture, from CZK 3,939,700 to about CZK 1,500,000. However, this loss was compensated by state subsidies, which resulted in the rise of general profit. A new crop rotation plan was worked out because the previous one was not very good. The new crop rotation plan was implemented into the calculation for the year 2013 pursuing revenues resulting from the statistic data of the Ministry of Agriculture. According to these data, revenues should rise by about CZK 500,000 compared to those of 2011 and 2012.
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Switchover the farm from conventional to ecological agriculture
ŠAMALOVÁ, Miroslava
The purpose of my bachelor´s work is to suggest the project of switching the concrete farm from conventional to ecological agriculture. The model farm is situated in the village Lomnice nad Lužnicí, in the area Třeboňsko, and it is engaged in crop farming and also in livestock farming. After studies of technical literature, some detail informations about management in the farm were obtained and the suggest, how to carry out the conversion with minimal costs, was made. The impact of conversion on farm´s economy is theoretically evaluated in the end of this work.
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Conversion of the financial statements according to the Czech accounting principles to the IFRS
Míčková, Anežka ; Mejzlík, Ladislav (advisor) ; Horad, Daniel (referee)
This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting principles to the IFRS. The first part of the thesis is focused on the bases of the conversion of the financial statements, entities who are obliged to present the financial statements under the IFRS, principles of the recognition according to the Czech accounting principles and IFRS. It further presents the basic types of the differences between IFRS and Czech accounting principles, technics and ways of conversion and finally the first-time adoption of International Financial Standards. The second part continues with the specific examples of the chosen areas of the conversion to the IFRS in the real company. The first area is emission rights, the next one continues with the valuation difference on the acquired asset and the whole thesis is closed with the issue of the liability discount. Every area is divided into four parts: general principles under Czech accounting principles, general principles under the IFRS, general principles in the company and the specific case within this area and its accounting view.
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Conversion of family farm on organic farming system
ŠVOJGR, Josef
The thesis is focused on the evaluation of current situation of farming and making a plan for a transition of Angus farm to an organic way of farming in plant and stock farming. During the period of conversion that takes 2 years for arable land, meadows and grazing the farmimg has to be in compliance with the law No. 344/2011 about organic farming. The theoretical part contains basic information about organic farming history in the Czech Republic, basic concept specification such as organic farming, ecofarm, organic product, organic food. The other information deal with the main goals of organic farming, legislation, check, certification and last but not least the subsidy of organic farming. The second part of the thesis analyses the current situation of the farm where the plant farming structure, stock farming structure, used machinery and agrotechnological operation, staffing, balance of nutrients, balance of forage, chemical means using, and SWOT analysis of the current situation are described. In the final part of the thesis there is offerred the structure of plant and stock farming for the conversion where balance of nutrients, balance of forage, staffing, operation modernization, introducing the agritourism, economic evaluation and SWOT analysis of the current situation after the conversion are described.
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