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True and fair view of the accounting in terms of Czech Accounting Standards and International Financial Reporting Standards
ŠTRUNCOVÁ, Kristýna
In theoretical part, information from various Czech and foreign authors about financial statements made in terms Czech and international legislation are stated. Then, true and fair view of the accounting is described according to Czech Accounting Standards and International Financial Reporting Standards and basic information about selected areas of financial statements are presented. In the end of theoretical part, possibilities of manipulation of financial statements are mentioned. Practical part of this master thesis starts with introduction of the entity and its financial statements. This part of the thesis also contains analysis of financial statements. Amount and cause of differences between Czech and international legislation in selected areas of financial statements are examined in terms of this analysis. Then, outcome of these differences on profit after tax and company´s equity is presented.
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Transformation of Financial Statements in Accordance with the International Financial Reporting Standards
Bříza, Michal ; Studnařová, Leonora (referee) ; Beranová, Michaela (advisor)
Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS standards’ requirements. Thesis provides fair view on company’s financial position and serves as a tool for comparison of its performance with outlandish entities that report in compliance with IFRS principles.
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Problems Derived from Differences between Czech Accounting Law and IFRS
Čech, Vratislav ; Jakubcová, Marie (referee) ; Beranová, Michaela (advisor)
Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
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Japanese culture and its impact on negotiations with Czech businessmen
Míková, Hana ; Khelerová, Vladimíra (advisor) ; Vojtíšek, Zdeněk (referee)
This bachelors thesis theme deals with a comparison of two different nations. Japan and Czech republic. A communication between different nations is essential in todays world and for that reason it is necessary to learn the difference between each nation to be able to prevent possible misunderstanding. In this thesis I first describe cultural differences of these two nations and their impact on peoples behaviour. A base for my research is Hofstedes analysis. Whether this analysis is still valid I verify in the practical part of this thesis. At the end of this thesis I describe a possible negotiation between those two nations. Then I outline possible problems and I suggest a way to avoid it.
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Differences in alcohol consumption in men and women - students JU
JÍNOVÁ, Alexandra
This work focuses on research related to alcohol consumption of men and women students of University of South Bohemia in České Budějovice. The purpose of my work is to find out what opinions/ experiences do the students have with alcoholic beverages. The main attention is aimed at these chapters: ethanol its production, properties and use, alcoholic beverages, effects on human organism, effect of ethanol in the blood and its elimination, alcohol addiction alcoholism, the consequences of alcohol addiction, the treatment of intoxication and prophylaxis. The applicative part includes prepared questionnaire and quantitative research dedicated to the target group of students of USB. The obtained data are compiled in spreadsheets, graphs and subsequently evaluated. The information is further analyzed in the discussion. The contribution of my work is located at the end.
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