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Aspects of accounting in the bus company
Hložek, Vojtěch ; Černý, Václav (advisor)
Bachelor's thesis deals with the private bus sector, its activities and specification. Includes a summary of all relevant legislation and fiscal adjustment, under which the companies must follow. Are given a general accounting procedures and laws, as well as specific standards and regulations apply only to transportation companies such as subsidies. The work shows an example of passenger transport companies operating on the Czech market.
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Specifics of choice and implementation of a small firm's accounting software
Cveková, Petra ; Velechovská, Lenka (advisor)
In the first part of this bachelor thesis you can find criteria to the right choice of a bookkeeping type and subsequently to the right choice of an accounting software. This thesis also discusses a software implementation and its presumption to be successful. In the second part of this thesis are results from a questionnaire survey. The questionnaire survey focuses to a bookkeeping type, an accounting software type, criteria to the right choice and satisfaction of firms with their software.
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Financial leasing for passenger vehicles
Klímová, Marie ; Randáková, Monika (advisor)
The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing passenger vehicles. The first part is focused on characteristics of leasing and individual accounting and tax documents. Then it describes changes in the Czech legislation from 1. 1. 2004 to 1. 4. 2009. These changes are illustrated on concrete examples, as well. It is also described accounting view at the financial leasing (by lesee and by leasing company). The final part of this work describes special cases of financial leasing and their book-keeping.
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Leasing
Klímková, Veronika ; Cardová, Zdenka (advisor)
The bachelor thesis is in the first part about general leasing characteristics and bailment lease. Then it deals with leasing accounting and everything is illustrated with specific examples. There are the main changes of the leasing which were set in 2008 and 2009. Afterwards it shows disparities between leasing and credit, too. At the end is described the leasing according to IFRS and US GAAP.
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Possibilities of housing financing
Lišková, Kateřina ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
This graduation thesis about possibilities of housing financing is focusing in the Czech Republic. The first part of this thesis describes current position on the housing market, different types of housing and their specific feature In the second part, I describe building saving and mortgages including selected products of banks and building savings and their analysis. In this part there is also referred to state support of financing housing.
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An Analysis of the Time Spectra in the Organizational Work of the Headmasters/Headmistresses of Nursery Schools
Boubelíková, Ivana ; Hladký, Jaromír (advisor) ; Černíková, Helena (referee)
Efficient use of time and the right organisation of the work of executives in nursery schools is made possible by increasing the duality of their work in terms of all the organisation and people affected by it. The time management method represents one of the modern tools of executive work. Its knowledge and practical aplication also enables to achieve a greater work effeciency in nonprofit organisations. In the environment of the sample studied, the method is still not very widespread and common. The sample contained organisations of different size und number of pupils. An integral part of the work is the evaluation of the research which covers the awareness the school executives have of time management as well as how they use some of its principies in practice.
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Computational Aspects of Financial Instruments
Petr, Tomáš ; Myška, Petr (referee) ; Hurt, Jan (advisor)
This work deals with the possibilities of financial derivatives pricing. Explained are especially mathematical approaches used for modelling the development of random variables, which represent the evolution of underlying securities and interest rates. Based on this representation is then derived the pricing of various financial derivatives, mainly options, using the risk-neutral probability measure. Both the analytical pricing methods, especially those extending the Black-Scholes formula for European call and put options pricing, and the numerical and simulation pricing methods for modelling prices and interest rates based on assumptions about their distribution are involved. Mentioned are also ARCH and GARCH models for estimation of interest rates and indices distribution parametres. At the end of the work are these methods compared by application on an example of market data. Compared are various models to price the most usual types of options - analytical pricing (if available), underlying security price simulation by construction of binomial tree model, simulation of particular trajectories by Monte Carlo method.
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Facebook and Marketing Communication
Stoklasa, Pavel ; Pilař, Ladislav (advisor) ; Barbora, Barbora (referee)
The theme of this thesis is Facebook marketing and communications. In the theoretical part are the views of the individual authors on the issue of Internet Marketing, where marketing communication on the Internet belong. It also explains important concepts related to this issue. The practical part deals with the company Růžovka, s.r.o., whose business is the sale of computer equipment. The selected company for a long time did not exploit the possibilities of marketing communication on the Internet. This part is based on an analysis of the current state of the company suggested solutions in the form of implementation of the social network Facebook in marketing communications selected companies. The implemented solution is evaluated, and the results are compared with the previous state. Finally, here they are designed to further steps in the use of this social network as a instrument of marketing communication for the year 2017.
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Analysis and evaluation of impacts on the independence due to the districts of Prague into separate villages.
Čáp, Vilém ; Peková, Jitka (advisor) ; Matula, Miloš (referee)
The aim of this work is to analyze and evaluate the impacts on the economy in the eventual independence of a size different boroughs of the City of Prague into separate villages in the years 2001-2015. This topic is very timely considering the frequent discussions on financing municipal districts of Prague. Prague is also the economic center of the Czech Republic. Topicality is enhanced by the fact that the model of subsidy relations between Prague and its city districts often changes. In the theoretical part are listed and explained basic terms and definitions relating to the issue. This section deals mainly with the economic theories of the budgetary determining taxes, financing municipalities and boroughs in Prague. They did not omit the legislative requirements of the functioning of municipalities and boroughs of Prague. In the practical part is evaluated development funds that flowed into the budgets of different sized urban areas and that the budgets of such units in a given period of time passed, if those units were part of the capital Prague. Part of this work is part of a proposal for legislative changes that would empower any Prague districts only allow a referendum. Finally, the comparison of the current state and the independence of the aforementioned boroughs of the capital, and in terms of income of the urban areas and in terms of financing certain obligations boroughs based on current legislation.
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