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Management of receivables and its reflection in the accounting firm
Adámková, Hana ; Šiška, Ladislav (advisor) ; Bočková, Marie (referee)
This dissertation is focused on the analysis of the current method of proceeding REC incl. its effect on accounting firm and to draw up its own credit management. Theoretical part of the dissertation offers information and receivables management concepts, their prevention, and debt collection. This part describes the meaning and usability tools of collection activity. The starting point for setting up a new system is the assessment of the financial situation of the company with financial analysis and analysis of the current state of the receivables. The practical part also includes the elaboration of proposals and recommendations, and the application of specific methods, incl. the costs and benefits. The result of the dissertation is effective system solutions to the outstanding receivables.
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Analysis of the Accounting and Tax Cost and their use in financial analysis
Vrhelová, Hana ; Kozlová, Taťána (advisor) ; Vítová, Michala (referee)
My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.
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Opinions General and Professional Public on People with Psychiatric Illness, Taking into Account the Activities of DPS Ondrejov
Velíšková, Klára ; Mašát, Vladimír (advisor) ; Jarolímek, Martin (referee)
This study introduces Daily Psychotherapeutic Sanatorium Ondřejov. It reflects on the workings of the centre and its service delivery to its clients. Big attention is paid to all activities and programmes of this sanatorium. In my bachelor thesis, I used method of questionnaire to interview specific groups of people and their perception of mental illnesses. This is also the main subject of the practical part of my study. The main focus of the study are people with mental disorder, who are also the target group of the centre. In this work, I intend to accentuate DPS Ondřejov as a providor of effective help to people with psychiatric disorder, which is a widely spread phenomena today. At the same time, my study might put more light on the services for clients of this type. Powered by TCPDF (www.tcpdf.org)
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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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Loo - Looking back, Theatre - Statement or Show
Hába, Michal ; Šavlíková, Kateřina (advisor) ; Tománek, Karel, Frant. (referee)
The paper focuses mainly on the meaning of contemporary theatre- its role in the society today. The notions statement and show are the principal viewpoints. The issue is based on the reflection of the Loo - Looking back, staged poem about the World. The paper covers both the staging process and the author´s study and stage experience, which determined the approach to the production. The paper also analyzes the influences leading to the origin of Looking back, reflecting the statement/show koncept: eg. Having to stage poetry (as assigned), taking account of the contemporary thinking and contemporary theatre, and last but not least of the audience.
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Analysis of the cultural situation of the Břeclav region
Petrlová, Michaela ; Svobodová, Doubravka (advisor) ; Havlíčková, Margita (referee)
My bachelor thesis ?Analysis of the cultural situation of the Břeclav region? is concerned with the cultural aspects of the Breclav region in south Moravia. In the first part, my work examines the diverse cultural demonstrations and possibilities that are inherent in the region. History, progress and contemporary activities are reflected in this study. My analysis is more general in character. The second part is focused on the specific communities that are diverse in the number of residents, historical development, and social and cultural background. It is concerned in detail with the specific cultural situation in these areas, accenting the endemic folklore, music, amateur theatre and cultural politics of the regions. The conclusions of my studies contain short evaluations of the discovered status and a brief account if its causes.
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Factoring as a Form of short-term Financing a Firm
Krčková, Karolina ; Hašková, Simona (advisor) ; Kolář, Pavel (referee)
This thesis deals with factoring as a short-term debt financing. The theoretical part of the thesis discusses financial analysis of the company, working capital financing and enterprise receivables management, including the possibility of funding claims. The widest part is devoted to the description of factoring, factoring types, features, advantages and disadvantages. We also describe the course of a typical factoring case from the beginning to the end of the contract. Part of this work is devoted to a description accounting for factoring and comparison in factoring and revolving credit. Last part shows the factoring financing impact in specific firm on financial analysis indicators. The positive impact of factoring in the increase primarily reflected the Company's liquidity and payment behavior of customers.
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Cross-border mergers - Czech and Slovak accounting solution
Šmidová, Dana ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
Graduation theses deal with solution of cross-border mergers from the legal, accounting and marginally tax point of view. Solution of cross-border mergers from the above mentioned three points of view are analyzed firstly on the European Union level, then on the level of the Czech Republic and Slovak Republic. The subject of the graduation theses is accounting solution of the cross-border mergers according to Czech trade-law legislation and comparison of their reflection in the Czech and Slovak legislation. The graduation theses contain also an analysis of the cross-border mergers from the accounting point of view according to International Financial Reporting Standards.
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The Current Financial Crisis Through the Eyes of the Austrian School
Pfeifer, Lukáš ; Ježek, Tomáš (advisor) ; Munzi, Tomáš (referee)
The thesis aims to defend the irreplaceable role of the Austrian business cycle theory in explaining the current financial crisis in the U.S.. Attention is also paid to applied measures of American economic policies and their impact on the elimination of the purification process of the recession. Furthermore, the work deals with the identification of preventive measures, which would reduce the likelihood of the occurrence of economic cycles. Recommendations by representatives of the Austrian School are described as difficult to implement on the basis of number of arguments. In the work are therefore proposed more realistic measures to limit the volatility of the economic cycle, which emanate mainly from the composite price index, which is the subject of this text. The index reflects the price development in all stages of production and should therefore in monetary policy matters replace the current use of price indicators, based on the inflated scale of consumption, taking into account only minimal effects of monetary expansion. The work deals with the calculation of the composite price index for the United States, which used the instrument of Skounsen indicator of gross domestic output. The development of the composite price index in the US is then analyzed and compared with the development of other macroeconomic variables. Based on this examination, we recommend the use of composite price index for monetary policy regime of inflation targeting and the implementation thereof by the Federal Reserve monetary policy.
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Securitised assets and their reflection in accounting
Hřebíček, Michael ; Brada, Jaroslav (advisor)
The aim of this thesis is the description of securitised assets and their accounting. The thesis is divided into four chapters. First deals with the securitisation process and the creation of securitised assets. Second chapter deals with the accounting of debt securities in general. Third chapter reflects the fair value. The fourth chapter deals with specific problematic fields and their impact on financial institutions and their balance sheets.
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