|
|
Planetarium
Sokolová, Eva ; Šmak, Milan (referee) ; Barnat, Jan (advisor)
The master’s thesis object is to create a design of a load carrying steel structure planetarium. Its ground plan dimensions are 36,1 x 49,0 m. The planetarium hall’s roof is designed with system of trusses and purlins. The projection hall’s roof consists of ribbed cupola with radially arched ribs. The stiffness of the whole construction is ensured with bracings. The walls of the whole object are composed of columns, rails and bracings.
|
|
|
Design and Review of Locally Supported Ceiling Plates
Tesař, David ; Šulák, Pavel (referee) ; Švaříčková, Ivana (advisor)
The paper is focused solutions locally supported reinforced concrete floor slab above 1.NP. To solve internal forces used finite element. Results of the finite element method will be compared with results from the simplified calculation methods. Dimensioning construction will be carried out according to ČSN-EN 1992-1-1 for ultimate limit state. It will be constructed model design, structural analysis, design documentation and accompanying Report.
|
|
|
Reinforced concrete structure of an office buildings
Zralý, Tomáš ; Laníková, Ivana (referee) ; Šulák, Pavel (advisor)
The work is designed reinforced concrete slab. This is a typical floor of office building. The slab was calculated using the finite element method, computer program SCIA Engineer. The work includes: calculation using the program SCIA Engineer and its comparison with the simplified method, the design of reinforced slab, drawings form and reinforcement slab.
|
|
|
Characteristics of consonantal combinations in Czech
Bičan, Aleš
The contribution deals with structural characteristics of consonantal combinations in Modern Standard Czech. The combinations are analyzed from the point of view of place and manner of articulation of the individual consonants, from the point of view of their reducibility and resolvability and other criteria. The analysis has included 431 initial and 101 final combinations.
|
|
|
Accounting methods for business combinations
Hlaváčová, Jana ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.
|
|
|
IFRS 3 Business Combination
Pulcmanová, Eva ; Dvořáková, Dana (advisor) ; Vomáčková, Hana (referee)
International Financial Reporting Standard IFRS 3 Business Combinations settles the rules of identifying, measuring, accounting and reporting for the business combinations. It decides, what is, or is not, a business combination, and explains different types of it. It asks an acquirer to use the acquisition method for accounting for the business combination at the date of acquisition. Especially to correctly recognize all the assets and liabilities acquired in the business combinations, to measure them at their fair value at the date of acquisition, to measure goodwill, and to report the information on business combination required in his financial statements. This thesis deals with the most important aspects of the business combinations, especially mergers. It explains also the most significant differences of the standard IFRS 3 Business combinations compared to the previous vision, and to some national legal regulations, and mentions also the probable development of the international accounting in the future. An attention is given also to the cross-border acquisitions. In its practical part, the thesis focuses to evaluation of fulfilling the requirements to disclose information on business combination in practice.
|
|
| |
|
| |
|
|
Podnikové kombinace
Příhoda, Zdeněk ; Vomáčková, Hana (advisor) ; Vyleťalová, Květoslava (referee)
Charakteristika účetních postupů řešení podnikových kombinací podle v současnosti platné české účetní legislativy. Pohled na účetní metody uplatňované Mezinárodními standardy účetního výkaznictví. Popis zásadních změn v připravovaném novelizovaném IFRS 3. Porovnání českých účetních pravidel řešení podnikových kombinací s pravidly IFRS. Určení hlavních vzájemných rozdílů a zhodnocení jejich vlivu na zobrazení věcné stránky procesu spojení podniků.
|
|
|
Goodwill v účetním výkaznictví
Krotký, Martin ; Zelenka, Vladimír (advisor) ; Vašek, Libor (referee)
Práce pojednává o položce nehmotných aktiv - goodwillu, se zaměřením na goodwill nabytý při podnikové kombinaci. Řeší problémy spojené s jeho strukturou, měřením, zachycením v účetních výkazech a následným zacházením s ním. V dalším textu jsou uvedena konkrétní řešení těchto problémů v jednotlivých nadnárodních a národních úpravách účetnictví. Závěrem jsou zmíněny aktuální navrhované změny v této oblasti, jež jsou výsledkem konvergence IAS/IFRS a US GAAP.
|
guest ::
