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Software support for alarm security system design
Kutnar, Václav ; Zeman, Václav (referee) ; Burda, Karel (advisor)
Intrusion alarm systems are an important part of quality security of residential, commercial, and other types of buildings. It is necessary to sufficiently and broadly asses the object and its surroundings. This bachelor's thesis proposes a methodology that should help with this designer. The thesis first discusses the general procedure of system design, relevant standards, then the elements of mechanical security of buildings, and burglary statistics in the Czech Republic. Based on this information, a methodology is then developed and software implemented, which, based on the entered information, will provide the designer with information important for the quality design of the system. These include possible object vulnerabilities, potential intrusions, the security level of the system, and more.
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Accounting policy of the entities preparing their financial statements in accordance with IFRS
Čontošová, Katarína ; Zuzana Juhászová, doc. Ing. Mgr. PhD., prorektor Ekonomické univerzity v Bratislavě (referee) ; Tumpach, Miloš (advisor)
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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Implementation of Burglar Alarms in Smart Wiring Systems
de Groot, Štefan ; Krajsa, Ondřej (referee) ; Strašil, Ivo (advisor)
The thesis deals with technical and legislative possibilities of realization an electronic security system by components of intelligent electrical installation. In this thesis there are described common types of connection detectors to the installation, requirements for IAS units and depending on these facts, there is the demo panel designed and fixed by buttons, lights, thermoregulation unit, motion detectors, control unit and modules required for maintenance of present components. This system contains standard components of intelligent electrical installation, which in secure mode carries the duty of the IAS system. Output of this thesis is also laboratory exercise demonstrating possibilities of this system. It contains transparent instructions for putting this system into service and a batch of tasks, which will lead student over basics of programming in development environment Mosaic and optimization of the system for specific situations.
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Software support for alarm security system design
Kutnar, Václav ; Zeman, Václav (referee) ; Burda, Karel (advisor)
Intrusion alarm systems are an important part of quality security of residential, commercial, and other types of buildings. It is necessary to sufficiently and broadly asses the object and its surroundings. This bachelor's thesis proposes a methodology that should help with this designer. The thesis first discusses the general procedure of system design, relevant standards, then the elements of mechanical security of buildings, and burglary statistics in the Czech Republic. Based on this information, a methodology is then developed and software implemented, which, based on the entered information, will provide the designer with information important for the quality design of the system. These include possible object vulnerabilities, potential intrusions, the security level of the system, and more.
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Application of IFRS 15 and its impact on revenue recognition and financial reporting
Zelinková, Barbora
The diploma thesis deal with the application of the new standard IFRS 15 and ref-ert to changes in revenue recognition and financial reporting process with re-place current standards IAS 11 Construction contracts and IAS 18 Revenue. In theoretic part, there is described reason for implementation of new standard with detailed requirements. The practical part identifies the impact which is affecting timing of revenue recognition in different sectors on financial reporting.
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Vykazování výsledku hospodaření dle české právní úpravy účetnictví a IFRS
Hartmanová, Veronika
Diploma thesis is focused on the area of the Income statement format under Czech law in comparison with the requirements of IFRS. It includes analysis of major regulations that deal with financial results and general definition of profit or loss. There are included alternative views of the profit in the form of classical balance theories. The practical part consists of comparing the Income statement format according to Czech legislation in accordance with IFRS for the particular case of an existing company, which reported accounting to both systems. There are analysed the various parts of the economic results in this two concepts and there are explained the main causes that have an impact on the presentation of different amounts of profit in the period.
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Projevy zásady opatrnosti v účetnictví komerčních pojišťoven
Ondráčková, Michaela
Ondráčková, M. Evidence of prudence in the accounting of commercial insurance companies. Diploma thesis. Brno: Mendel University, 2019. This dissertation is focused on a significant and generally accepted accounting principle, namely the principle of precaution. The application of this principle is monitored by business subjects of the type of insurance companies. The target of this dissertation is to estimate the impact of changes in the valuation of assets of commercial insurance companies in the Czech Republic with effect from 2016, to evaluate how this change approached the procedures under IAS / IFRS and subsequently to analyze them in selected commercial insurance companies.
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Accounting policy of the entities preparing their financial statements in accordance with IFRS
Čontošová, Katarína ; Zuzana Juhászová, doc. Ing. Mgr. PhD., prorektor Ekonomické univerzity v Bratislavě (referee) ; Tumpach, Miloš (advisor)
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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Educational software for the design and analysis of alarm intrusion systems
Müller, Vlastimil ; Škorpil, Vladislav (referee) ; Burda, Karel (advisor)
Intrusion alarm systems (IAS) make inseparable part of our personal and work life which helps us with protection of important work data or personal property. This paper looks into the theory of IAS design and analysis which are two important factors influencing final system effectiveness. Furthermore, general procedure of IAS design, a number of analysis methods and IAS components are discussed. This theoretical knowledge is used to design and implement an aplication called IASPlanner, which allows users to draw a layout of IAS and subsequently analyse designed systems. The aplication can be used not only for the design itself, but also for educational purposes.
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Možnosti harmonizace účetních systémů ve světě
Uminská, Karolína
In this thesis, I deal with the possibilities of global accounting harmonization. It contains analysis of the historical context of different developments of accounting in individual countries, the move towards IFRS, including a comparison of selected systems. Other chapters are devoted to global systems, IFRS and US GAAP, the basic principles and policy makers. Subsequently are analysed the reasons why the convergence of IFRS and US GAAP is a contentious issue. The final part discusses the need for harmonization of systems for the selected company with the controlling company in Germany.
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