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Possibilities of implementation of chosen standards IPSAS into Czech Accounting Legislation
Eichlerová, Gabriela ; Svoboda, Michal (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with possibilities of implementation of chosen International Public Sector Accounting Standards (IPSAS) into Czech Accounting Legislation. It also describes key characteristics of public sector and general concepts contained in Conceptual Framework. Selected IPSAS are analyzed and compared with national standards in order to outline possibilities of implementation of international approaches to Czech Accounting Legislation. The main part of the thesis is focused on the folowing specific areas: tangible and intangible assets, impairment and non-exchange transactions.
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Influence of antiparasitic baths of fish on haematological and biochemical indicators
MECKO, Jozef
The aim of the diploma thesis was to evaluate the influence of antiparasitic baths on selected biochemical and haematological parameters in the blood samples of fish. According to the results the application schema will be specified or amended such alterations will be substantiated. A test was performed on the fry of carp (naked and scaly form) to evaluate the influence of the peractetic acid with the help of biochemical and haematological parameters and with the histopathological examination. The common carp was exposed to the concetration 1 mg?l-1 and 2 mg?l-1 of PAA. Three days after application was taken the blood samples from fish and the biochemical and haematological parameters were determined. Than was taken a sample of skin with the musculature from fish to be sent for the histopathological examination in University of Veterinary and Pharmaceutical Sciences in Brno. Based on the results the naked form of the carp has been declared to be more sensitive to the application of PAA. All the observed changes in haematological and biochemical parameters were within physiological range, so it can be stated, that the application schema of PAA has not a signifiant negative influence on the health of the tested fish.
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Tangible fixed assets, focused on component depreciation
Erlebach, Milan ; Skálová, Jana (advisor)
The theme of this bachelor thesis is problems of component depreciation of tangible fixed assets and related adjustments of asset valuation. The work is divided into four parts. The first part is theoretical and deals with the definition of depreciation and terminology associated with this theme. The second part focuses on the depreciation of tangible fixed assets in accordance with International Financial Reporting Standards. The third part deals with the implementation of component depreciation in the Czech Republic and the related asset valuation. And the fourth part deals with comparison of adjustment problems in practice, according to reports. The text is accompanied by examples that are closer to use the method in practice. The mainly aim is to compare the Czech regulation with IFRS.
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Component depriciation of fixed assets according to czech regulation
Hudečková, Kateřina ; Skálová, Jana (advisor)
In the first part of the work are described the rules of component depriciation according to International Financial Reporting Standards, which is an example for formulation of the czech rules. The next part apply of incorporation of the rules for component depriciation to the law of the Czech Replublic and also assess it in comparison with International Financial Reporting Standards. In the last part are analysed tax aspects of using the method and its influence to reporting quality of fixed material assets in financial statements by the czech accounting rules. Finding can be sumarized as follows: Czech rules for component depriciation gives the opportunity to improve the ability to show true and fair view in the entrepreneur's financial statements, but if tax law don't respond, we can't expect, that the use of the method in practise will extend.
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Inventory models - shortcomings, the necessary adjustments and improvements for real use of models in companies and supply chains
Červenka, Daniel ; Kuncová, Martina (advisor) ; Kořenář, Václav (referee)
The aim of this thesis is to find the appropriate manner for inventory control of a small e-shop. The greatest emphasis is placed on the nonseasonal goods. Any model which respect all needs of the shop was not found. From a series of models the stochastic model with continuous demand was chosen as the most applicable. Adjustment of the cost function, change the delivery time from constant to fluid, determination of optimal inventory level and other modifications brought the model more in reality. This allows to find the optimal model solution for each stock item which can be reasonably well met. Simultaneously the foundation were laid for post-optimization analysis, by which all the process of inventory control can be streamlined.
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Rationality of Human Action and Preferences
Horák, Vít ; Sojka, Milan (advisor) ; Mlčoch, Lubomír (referee)
The thesis criticizes the subjectivist-teleological principals of economics. Economics intended to work with the individual preferences without normative, or any other, bias. The neutrality is, however, distorted by deep assumption of the economic thought - the a priori causality between the preferences and action. The teleological perspective as it was introduced by Karel Engliš was sharply delimitated with respect to causality. Neoclassical and Austrian school, however, do mix causality and finality in their conceptions of action and preferences. My thesis strives to describe this mistake. It is also possible to formulate the theme of the thesis as criticism of the assumption of certain a priori rationality of human action. I try to clear up the notion of rationality, show the possibilities of its meaning and point out at the radicalism of any assumed causality it may encompass. I use the critical conclusions to outline a preference framework that would not repeat the identified mistakes, which would, however, set out from the subjectivist-teleological perspective as well.
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The use of accounting information for the purpose of valuating a company using EVA
Štrobachová, Markéta ; Zelenka, Vladimír (advisor) ; Šmídová, Radana (referee)
Thesis is focused on the necessary adjustments to the accounting information required for or the purpose of valuating a company using method EVA. The first part is focused on the development of accounting and accounting systems, in second part is defined by basic terms of valuating a company and the third section describes the accounting information (the necessary adjustments) divided by valuation phase. The most important part of the third part is the transformation of accounting data for economic (financial leasing and intangible assets).
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Travelling salesman problem solved by Clark-Wright's method
Brož, Vojtěch ; Fábry, Jan (advisor) ; Ráčková, Adéla (referee)
Essay solves two real-life travelling salesman problems with 18 and 30 nodes. Applicating Clark-Wright's solving method chosen by author as most suitable, mainly because it takes into account real constraints. In the beginning the essay consists of travelling salesman's problem needful theoretical basics, it's resolvability and practical use. Followed by detailed description of Clark-Wright's method computational process. Solving of real-life problems includes also the description of how were data used in essay obtained and adapted. The results are compared with optimal solution and results gained without including the constraints. Possibility of using this method in practice is discussed in conclusion.
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Direct run-off - formation and separation methods
NEUBAUEROVÁ, Andrea
The bachelor´s thesis occupies with an issue of a direct flow. The main purpose is the explanation of the basic terms of the issue and the explanation of the sorting of particular parts of a direct flow, that involves a surface saturated flow and a hypodermic flow. Subsequently the thesis describes its participation in the hydrogeological cycle, which means the participation in the permanent circulation of a surface and underground water on Earth. The extreme precipitations are dangerous due to their force, total sum and intensity. The inception of hydrological occurrences like floods or dry seasons is possible owing to this. The fallen precipitations have a big influence on a surface flow and a transportation of soil particles. The thesis is focused on the inception and the genesis of a direct flow. Further it focuses on the factors that influence the flow. Among these factors belong climatic and anthrophogenic conditions, vegetation, type of soil and atmospheric precipitations. There are clarified selected methods of potential separation which are explained and described in detail. This part of the issue mentions CN curve method, GROUNG method, MPGM, analysis of dropped subdivisions and finally method of digital filter (Chapman). These methods divides the flow on an elemental flow and direct flow.
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Dlouhodobý hmotný majetek podle české národní úpravy i IFRS
Michalčák, Jan ; Vašek, Libor (advisor)
Obsahem bakalářské práce je aplikace dvou různých přístupů k regulaci účetnictví na oblast dlouhodobého hmotného majetku. Konkrétně se jedná o porovnání české národní úpravy a mezinárodních standardů finančního výkaznictví (IFRS) při řešení stěžejních úkonů a problémů vznikajících v souvislosti s využíváním dlouhodobého hmotného majetku v podnikatelské činnosti. Velmi důležitou roli zde hraje skutečnost, že v ČR je účetnictví závazně upraveno právními normami a to nejen účetními, ale také daňovými a jinými, zatímco IFRS jsou založeny na zevšeobecňování postupů vyvinutých a používaných v praxi a na jejich následném využití v mezinárodním měřítku.
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