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Copyright protection of computer programs
Tomešová, Jana ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
The topic of this rigorous thesis is Copyright legal protection of computer programs, whereas it contains a description of current regulation of this issue in European and Czech law and its evaluation. The thesis includes detailed analysis of the European Directive on the legal protection of computer programs and its particular provisions. Moreover the thesis is concerned with analysis of the Czech regulation of computer program protection and its comparison with the European regulation. The thesis addresses evolution of the Czech regulation and evaluates particular amendments of the Copyright Act. It also takes into account specifics of a computer program and aspires to analyse questions whose interpretation may be difficult in practice.
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Prudence principle in generally accepted accounting systems
Tichá, Veronika ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This master's thesis is focused on a prudence principle under International Financial Reporting Standards (IFRS) a US Generally Accepted Accounting Principles (US GAAP) in accounting of a reporting unit. In the first part I described the prudence principle (conservatism principle) in the general way. In the second part of this thesis I introduced impairment testing, recognition of impairment of assets and reversal of previously recognized impairment of assets under IAS 36 Impairment of Assets. It is obviously focused on recoverable amount as a fair value less costs to sell and value in use, methods of the fair value valuation, computing value in use and identifying the appropriate discount rate to apply expected future cash flows. Third chapter of this master's thesis, named "Provisions under IAS 37", is dealing with relation between provisions and contingent liabilities, initial liability measurement and subsequent applying IAS 37. There are also stated disclosure requirements under IAS 37 (as well as under IAS 36). Within the scope of this part are in detail described Exposure Draft ED/2005 and Exposure Draft ED/2010/1 published from International Accounting Standard Board IASB in 2005 and 2010 as proposal to improvement of current version of standard IAS 37. This thesis is also focused on differences between accounting principles of prudence principle in IFRS and US GAAP. Finally, in the last chapter I analysed 15 annual reports of airlines companies in the world, which present their financial statements under IFRS. The results according to impairment of assets including goodwill, provisions and disclosures of contingent liabilities are presented in the charts. This master's thesis, named "Prudence principle in generally accepted accounting systems" is completed with practical insights and cases in each of chapters.
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Specifics of reporting and funding of non profit-making organizations
Poláchová, Martina ; Ištvánfyová, Jana (advisor) ; Zouhar, Tomáš (referee)
This thesis is concerned with specifics reporting and funding of non profit-making organizations. It describes foundations and endowment funds, civic associations, public benefit corporations, church legal persons and universities. It is aimed at reporting, financial planning, budgets and funding sources of non profit-making organizations. It presents tax implications and accounting issues of non profit-making organizations. Practical part is about five selected public universities. It evaluates their economies during three years and numbers and evolution of their students and employees. It is also concerned with funds, which represents their own sources of funding of non profit-making organizations.
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Financing secondary stage of education in the Czech Republic - case study
Machová, Jana ; Urbánek, Václav (advisor) ; Kubík, Rudolf (referee)
This Bachelor's Work deals with the secondary school system. The aim of the work is to find out how the secondary stage of education is being financed in the Czech Republic. Further there are investigated the form of the secondary school system itself and organization of education in the Czech Republic. The work is divided into four parts. The first part covers the education generally and it classifies its position in the frame of economics. Further on the organisation of education system in the Czech Republic and its separate stages are defined. The second part of the text is concentrated on the secondary schools only. Various types of schools are given as well as the process of study - from the admission to the graduation. The system of new state school leaving exams is mentioned here, too. The third part concentrates on financing of education. The ways of financing and funding are defined generally with a more detailed view of financing of secondary schools. The types of price directions are given as well as the concrete values for the given directions. The conclusion of the third part deals with secondary education in the Middle Bohemian district. The fourth and last part covers a concrete school. This school is being classified both from formal aspect and from the financial viewpoint i.e. from the accountant statements of the school.
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Study of levels of selected toxic and benefit trace elements in human organism
Batáriová, Andrea ; Černá, Milena (advisor) ; Rychlovský, Petr (referee) ; Bencko, Vladimír (referee)
The work is focused on the study of variability in concentration and determination of reference values of selected toxic trace elements and benefitních in the human organism, which are monitored within the CZ-HBM (cadmium, lead, mercury, copper, selenium and zinc). The results shown here are based on concentrations of selected trace elements in blood and urine of adults and children from the locality Benešov, Plzen, Ústí nad Labem and Ždár nad Sázavou for the period 1996 - 2003. These data were processed by descriptive statistics annually. The aim was to undergo a detailed statistical analysis, taking account of indications of donors and children received a questionnaire (age, gender, location, smoking), to assess the development of long-term time series and to establish reference values valid for population groups in the period of time.
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Methods of Calculation of Fair Value in Pension Insurance with a State Premium
Koudelka, Pavel ; Mandl, Petr (referee) ; Finfrle, Pavel (advisor)
The supplementary pension insurance with state contribution is a specific product of our insurance market which fulfills the definition of the insurance contract according to the International Accounting Standards in almost all cases. This diploma thesis describes the pension insurance in the Czech Republic and the present state and plans of the International Accounting Standards for accounting concerning insurance contracts { specially accounting concerning fair value of liabilities. Further, we mentioned the risk neutral approach which has been used for pricing of nancial market instruments for a quite long time. This is the basis for the suggested model of the fair value calculation of the liabilities of a pension fund where two-factor model of the instantaneous intensity of the interest rate is used.
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Tax records by the person registered for value added tax
Luňáčková, Irena ; Cardová, Zdenka (advisor) ; Holubová, Vanda (referee)
The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a tax liability and how to fill in the tax form of VAT returns.
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Evaluation of Klatovské rybářství, a.s.
Bejvlová, Pavla ; Krabec, Tomáš (advisor) ; Jeřábková, Silvie (referee)
The aim of this thesis is to estimate the investment value of the company Klatovské rybářství a. s. for the needs of its owner to the date 1.1.2015. The thesis is divided into four parts. Introductory chapter describes basic information about the company. Following strategic analysis specifics relevant market, occupies with microenvironment, makroenvironment and SWOT analysis. The strategic and financial analysis of the company answer the question of whether the company meets the going concern. Based on the analysis of the company is selected liquidation value. Accounting value was selected as a control method of valuation.
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