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Analysis of the economy of allowance organization in concrete conditions of Country library in Pardubice
Šemberová, Eva ; Nováková, Štěpánka (advisor)
The bachelor thesis "Analysis of the economy of allowance organization in concrete conditions of Country library in Pardubice" consists of theoretical part and practical part. First part is dedicated to describing the allowance organizations and their accounting. Second part is about division of libraries. In practical part activity of Country library in Pardubice and several departments of library are described. Attention is mainly focused on analysis of the economy, analysis of costs and revenues in the years 2006 -- 2008.
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Financing and accounting of allowance organizations in specific conditions of the Rest home Lukov
Olivíková, Petra ; Marhounová, Jaroslava (advisor) ; Takáčová, Hana (referee)
The theme of this thesis is financing, accounting and economy specifics of allowance organizations. The goal of this thesis is to prove that the activities of these organizations are not possible without the resources supplied from public budget. The theoretical part is dedicated to the non-profit sector and the definition of non-profit organizations. In more detail attends the thesis to the characteristics, financial relations and economy specifics of both types of allowance organizations -- founded by the state and by territorial authorities. The practical part is focused on the activity of a specific allowance organization in the field of social services. After the organisation is introduced follows an analysis of financial resources and its economy analysis throughout the period of five years.
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Specifity of bookkeeping and financing of kindergartens
Motyčková, Martina ; Marhounová, Jaroslava (advisor) ; Takáčová, Hana (referee)
The topic of this thesis is the Specifity of bookkeeping and financing of kindergartens. The objective of the thesis is to determine and summarize the differences of bookkeeping and financing of allowance organisations by the entrepreneurial subjects and further to clarify the fundamental changes in bookkeeping of allowance organisations that brought the accounting reform in public finance sector that is effective from the 1st January 2010. In theoretical part I characterized allowance organisations and school corporate body, ways of its bookkeeping and financing before the reform and after. In practical part I described the selected kindergarten including the analyse of financing and bookkeeping in 2009. Further examples of bookkeeping of this kindergarten follow, regarding the accounting reform and summary of accomplishments and negatives of this reform.
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Finance and accounting of allowance organization in specific conditions of the Elementary school in Slatiňany
Rondzíková, Martina ; Takáčová, Hana (advisor)
This bachelor's thesis deals with the " funding and accounting of allowance organization". Monitored allowance organization is Elementary School in Slatiňany. The result of this work is the fiding shows, how practically functions management and financing of allowance organization and what values they move their yields and costs. The theoretical part is focused on general characteristics of non - profit organization and two basic types of allowance organization. The practical part deals with the characterization and analysis of the management school. This analysis is focused on the analysis of the results, costs and yields.
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Accounting for Small and Medium Enterprises
Kocingerová, Dominika ; Strouhal, Jiří (advisor) ; Hejtmánek, Karel (referee)
The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.
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The role of Aspirin in the prevention of Colorectal Cancer
Galas, Ron Eric ; Kment, Milan (advisor)
Non-steroidal Antiinflammatory Drugs have been shown to play an important role in the chemotherapeutic prevention of Colorectal Cancer. Their mechanism in doing so has been proven as far as scientific works today allow results and an understanding of this mechanism. Without a doubt, many aspects of this drug in terms of chemotherapy tailored to the treatment of Colorectal Cancer remain to be illuminated and are subject to further investigations. Whether a cyclooxygenase inhibitor can be used as a chemopreventive agent needs to be assessed in each case individually and the whole view of a patient must be taken into account considering his overall status of health and the exclusion of the potential harm of side effects. Given the fact that these drugs provide protection of Colorectal Cancer to a certain extent, their use will most probably increase in countries where they are easily accessable.
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Finance and accounting of allowance organizations in factual conditions of health care institutions
Šálová, Monika ; Takáčová, Hana (advisor)
Allowance organizations are included among non-profit associations whose operation, method of financing and accounting are different from other economic entities. First chapter focuses on non-profit associations, legal regulations of allowance organizations and general definition of public health care institutions. Next two chapters are devoted to financing and accounting of allowance organizations. Financial relations of allowance organizations with their founders, agenda of money funds, general system of accounting for allowance organization and selected specifics of accounting are mentioned in these chapters. Last chapter is dedicated to financing and accounting of health care institutions, including demonstration of described regularities on factual health care institution - the allowance organization Hospital Ivančice.
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Tax aspects of the emission allowances trading
Knupp, Aleš ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
This study deals with questions regarding Carbon Dioxide allowances market. By giving an explanation of the most important terms and core coherences of the EU ETS system, it endeavours to provide thematic organized preview of the allowances as a whole. The work stands on several pillars which are essential for existence of the allowances market. I mainly talk about national legislation giving basic law framework, then National allocation plan and, on the international level, I refer to the Kyoto protocol and global connection of previously separated market systems on a worldwide scale. The work's goal is to expand on the theme of emission trading and draw out possible impacts on the individual emitents and the whole economy. The first chapter deals with allowances as a matter of czech legislation and financial accounting. In the following text I discuss a trading emission scheme and give readers a vivid example for practical illustration. The Last part is devoted to the future of trading and, in particular, to the implementation of the auction system which allows the producers to buy the allowances themselves.
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Emission Trading
Kmoch, Daniel ; Pavel, Jan (advisor)
The work concerns Emission Trading Scheme from perspektive of taxes and accounting. I should show problems with emission trading. The work concerns practical example of trading with emission allowance.
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