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Financial Statements in selected organization
Procházková, Kateřina ; Šišková, Jitka (advisor) ; Radek, Radek (referee)
This diploma thesis is focused on the financial statements. The theoretical part is focused on general characteristics of the financial statements, that is what is meant the financial statements, what kinds of financial statements exist, in which extent could be the financial statements does and with which legal adjustment is connected. Next part is focused on the operations that previous the closing books (closing of accounts), which include especially stocktaking of property and liabiities, reserves creation, exchange differences, accruals and deferrals expenses and revenues, decrease in value of assets, the computation of current and deferred taxes of the income tax and closing of accounts books. The theoretical part is next focused on the financial statements and the characteristics of the individual financial statements such as balance sheet, profit and loss statement, appendix, cash flow statements and changes in equity. Afterwards is focused on other obligations associated with the financial statements, such as audit, the annual report, makes financial statement public and archiving of various documents.
The analytical part uses theoretical knowledge for evaluation of the process of financial statements in selected organization. On the basis of this evaluation it was found failings, that helped suggested various recommendations to improvement the process of accounts in selected organization and a more faithful representation of accounting reality.
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Representation of costs and revenues in relation to income statement in specific and product classification
JAKOUBKOVÁ, Jana
This Bachelor disertation is focused on costs and revenues in relation to income statement in specific and product classification. There are determined basic terms, described costs and revenues, classification of it, basic rules of bookkeeping, and transformation of income from operations to tax base and final account with focus on income statement in specific and product classification. Target of practical part is to make income statement in specific and product classification. Theoretic solution was applied to entrepreneurial subject Aldis, a.s. Difference in statements is based on different structure of costs presented in operational area. Advantage of income statement in specific classification is simplicity of it composition. In product classification is important correct adjustment of analytical account. The statements should provide information to internal and as well external users. My recommendation is to make income statement in specific classification for external needs and for internal needs of company to make cost analysis.
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Multi-Cultural Education at a Czech Primary School
Černá, Blanka ; Spilková, Vladimíra (advisor) ; Stará, Jana (referee)
Cette thèse de diplôme traite de l'éducation multiculturelle et sa mise en valeur dans le système scolaire tchèque. Dans la partie théorique, j'indique entre autre, les notions essentielles et les points de départs, la représentation de l ' é d u c a t i o n multiculturelle par une étude de documents curriculaires, les méthodes et les formes du travail et l'instruction dispensée aux enfents étrangers dans les écoles élémentaires tchèques. La partie recherche de ce document examine l'adaptation des enfants étrangers à l'environnement scolaire tchèque et la réalité de l'éducation multiculturelle dans nos écoles. En autre, elle présente un projet concret que j'ai réalisée sur une classe de cinqièmc (école primaire). Powered by TCPDF (www.tcpdf.org)
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School motivation of the Gypsy learners
Krotká, Lenka ; Hadj Moussová, Zuzana (advisor) ; Trnka, Jan (referee)
The aim of the thesis was to analyze and to confirm or to contradict short-term orientation of the Gypsies and through realized research to offer the representation of school motivation of the Gypsy learners. The thesis is divided to four chapters. It contains 2 pictures, 1 map, 2 charts, 30 graphs and 3 supplements. The first chapter contains clarification of theoretical basics of the motivation. In the second chapter the perspective orientation is characterized; its theoretical starting points, characteristics and components. The third chapter deals with Gypsy ethnic-group society and represents the basic view about its history, Gypsy family, education development and about actual level of education. The last chapter, containing research, presents the results of the research and interpretation of obtained indications. This chapter refers clearly a short-term orientation in some issues but also manifestation of perspective orientation of a segment of the respondents in the other issues. It contradicts the hypothesis that Gypsy learners are not interested to study at the University.
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An Examination of Financial Situation of the Company Using Time Series
Pšenčík, Jiří ; Novotná, Veronika (referee) ; Doubravský, Karel (advisor)
This thesis deals with financial analysis and evaluation of the situation of PKD, Ltd. between 2004 and 2008. Work consists of practical and theoretical parts. The theoretical parts are used in specified economic indicators and the theoretical basis of statistical analysis. The practical part will focus on the assessment of the financial situation with financial indicators and their representation in the time series by using regression curves.
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Step by Step
JINDROVÁ, Klára
Abstract Target of this thesis is to define pre-school education program "Step by step" and highligt its for and against. Further, to define realization conditiones and to describe daily schedule and education practices of this alternative training program. Theoretical part descibes resources, pedagogical principles, targets, education forms and especially organization forms and conditiones for successful realization. Practical part checks current status of representation and acceptance of this alternative training program at czech pre-school system. Essential part of thesis is a videorecord "One day at pre-school with Step by step".
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Human Voice Phenomenon in contemporary audiovisual art
Abrahám, Stanislav ; VOJTĚCHOVSKÝ, Miloš (advisor) ; BLAŽÍČEK, Martin (referee)
This diploma thesis develops the theme of the bachelor thesis: Human voice, artificial speech ? vocal speeech and the context of its representation through technical tools. In bachelor thesis I created a clear structure of concepts and categories of the ways in which people spread their voice speech through Information and Communication Technologies. I also dealt with the nature of the changes that happen to the human voice in the process of its representation. In diploma thesis I apply the theoretical basis of my bachelor thesis when analyzing specific works of contemporary audiovisual art. I reflect the broad contexts of the phenomenon of the human voice in selected artistic concepts through the analysis of practical examples. Key terms are words remediation, phonography, sound installation, performance, artistic concept.
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Vendor Managed Inventory in area of C-parts supply
Tůma, Filip ; Pernica, Petr (advisor) ; Kirsch, Arnošt (referee)
The first part of diploma work is focused on the description of the basic concepts related to logistics, explanation the terms such as Supply Chain Management or Vendor Managed Inventory. Further there is mentioned the basic arrangement and the parting of the logistics and also there are described the methods used in the logistics, there's also shown company's strategy and its objectives. The second part of diploma work is devoted to the characteristic of the material parts entering to the production of the view ABC analysis, there's also pointed out to the distinctness in character of difficulty with ensurance these items of the view purchase costs and costs of production. Further there's an illustration of usage the ABC analysis as an instrument for inventory management and some possible resource while usage logistic technologies. The objective of the third part is the identification of individual types of productions namely of the view of the characteristic the consumption of parts and recommendation what is the optimal way of supply for a particular kind of the production of the view Vendor Managed Inventory while connection accessories supply by system Kanban-TB. The last part of diploma work is devoted to the process of implementation the system Kanban-TB into the practise, where's dealt with a concrete real example of system implementation to the manufacturing corporation of company Gama. Whole process is described from the starting identification of requirements upon this system, its processing, up to its full implementation including representation of brought effects and savings.
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The most frequent injuries in orienteering, diagnostics, treatment and prevention of them
Kovářová, Kristýna ; Stackeová, Daniela (referee) ; Pavlů, Dagmar (advisor)
Kovářová, K.: The most frequent injuries in orienteering, diagnostics, treatment and prevention of them. Background: One of the basic tasks for every athlete is preventing injuries and overuse, while achieving good results. However, there is no review paper, where injuries in orienteering are generally reviewed and widely discussed. Objectives: The aim of this work is to give a comprehensive overview of injuries in orienteering. At first, to compare the results obtained from the studies regarding injuries in orienteering and then to describe the injury patterns, diagnostic and therapeutic methods and procedures what can be used to prevent injuries described. Methods: Pedro databases, PubMed and the databases of the National Medical Library and Central Library FTVS UK were the sources of studies (in Czech and English language) on injuries in orienteering during the years 1980-2008 (keywords orienteering, injury). Ranking of the frequency of the injuries has been compiled. The injury patterns, basic diagnostic and therapeutic procedures, and methods which can be used to prevent these injuries are described in the following theoretical section . Results: In the overall rating (average percentages representation types of injuries from studies in which the type is directly described) ankle injury...
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