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Long-term assets in the agricultural enterprise- financial, fiscal and legal aspects in the CR
ZEMÁNKOVÁ, Ivana
The aim of this bachelor thesis is to refer to the diversity in accounting of fixed assets within agricultural company. In this sector, the entity deals with a number of specific cases but has to follow the common accounting principles at the same time. The study describes the whole useful life of an asset. It regards acquisition of an asset, especially the issue of pricing, wear of an asset and finally disposal of an asset together with calculation of amortized cost. The practical part of the study is relevant here since accounting of a particular company is analyzed. The data used in the theoretic part of the thesis are based on literature. The data used in the practical part were provided by the surveyed company. In the discussion at the end of this study, theory is compared to practice and relevant recommendations for the surveyed company are concluded. The results provide an overall view of the issue of fixed assets in an agricultural company.
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Význam korozních zkoušek při hodnocení degradace kovových součástí a zařízení
Klučková, Klára
Corrosion tests are used to obtain information on the corrosion resistance of experimental form. Corrosion processes are very diverse. We know many of the laws corrosion, but still need to acquire new knowledge. This bachelor thesis deals with the corrosion tests, their use in assessing degradation of metal components and equipment. In the first part acquainted with the nature od corrosion, various types of corrosion, corrosion environment and possibility of corrosion protection. In the next part of the bachelor thesis is an overview of corrosion tests, their types and principles. Application of knowledge of corrosion tests in the area of technical expertise and expert evidences. The last part is a summary of experimental tests in the laboratory, verification corrosion tests.
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Oceňování nemovitostí
Nikodýmová, Andrea ; Heřman, Jan (advisor) ; Janeček, Jan (referee)
Teoreticko-metodologická část: Základní pojmy při oceňování nemovitostí, potřebné podklady pro oceňování nemovitostí, metody stanovení hodnoty nemovitostí. Aplikační část: Administrativní ocenění rodinného domu s příslušenstvím a pozemky. Součástí administrativního ocenění je nález, popis jednotlivých oceňovaných objektů, jejich výměra, hodnocení a ocenění. V závěru shrnutí dosažených výsledků, porovnání administrativní a tržní ceny a posouzení odlišností obou cen.
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