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The determinagion of the profit or loss
Nakládalová, Petra ; Randáková, Monika (advisor) ; Hybšová, Radka (referee)
This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
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Evaluation of business strategies in commodity markets
PALAMARČUK, Igor
This thesis is focused on the evaluation of trading strategies for trading in commodity markets. To meet the objectives of this work were selected three technical indicators: Stochastic oscillator, RSI and CCI indicator. These indicators were applied to trade in three selected commodities: corn, rice and wheat. Subsequently was evaluated an application of the indicators on the selected commodities.
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Cost analysis of company doing business in road transport
MÁROVÁ, Tereza
The main goal of the thesis was to analyze a road transport company´s expenses, track their structure, development, calculation and tools for cost evaluation. The thesis further focused on capturing expenses in financial statements including influence of investment activity and impact of expenses. The expenses were analyzed by selected financial analysis methods such as trend analysis, structural analysis and cost analysis. Furthermore, the thesis described specific cost items associated with road transport industry and calculated the break-even point and EVA. In addition, the impact of the economic crisis was examined in terms of sales development. The used methods were applied in specific conditions of Promont company ? elektrotechnika s.r.o., located in Stare Sedliste. The company´s core business activity includes road freight transport. The analysis was performed during 2008-2010 term.
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The Use of Revenue Management in the Hotel Industry
Holubec, Jakub ; Bakos, Tomáš (advisor) ; Vaško, Martin (referee)
This diploma thesis discusses Revenue management as an operational approach to revenue maximization in the hotel industry. The main objective of this thesis is to assess Revenue management approaches of two Prague hotels based on the comparison with academic theory in the hotel industry. The opening part is focused on prerequisites and tools used in Revenue management. Further, new approaches are introduced as well as current trends that have emerged in the recent time. The closing chapter analyses Revenue management of the selected hotels, including technologies, segmentation, pricing and rate management, demand forecasting, distribution, ancillary revenue streams and more. Finally, each Revenue management approach is subjectively confronted and assessed.
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Economic evaluation of damages caused by bark beetle on forest stand in the district of Stribrne Hute
HEJNÁ, Jana
The aim of the thesis was to evaluate the damage caused by bark beetle on forest stand in the district of Stribne Hute which is managed by Forest Management Tabor. Forest stands are being damaged by various harmful effects which reduce theirs ecological stability. The damage is defined as a reduction of utility value or as a damage caused by adverse effects. Spruce bark beetle (Ips typographus L.) is significant part of entomocenosis and it is being considered as the most serious pest of spruce stands. Data from 2007 - 2012 were processed, it consisted of bark beetle matter production records, evaluation of timber harvest (especially random harvest) and calculation of revenues. The price lists of average values of spruce logs KH and A/B quality was used to calculate revenues from bark beetle matter and standard quality. The comparison of revenues was used to determinate the loss caused by bark beetle. Losses were minimal due to the quantity of bark beetle which did not reach state of emergency.
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Revenue and taxation of wealthy
Nymš, Martin ; Slintáková, Barbora (advisor) ; Bayer, Ondřej (referee)
This thesis is focused on income tax and the richest people in the Czech Republic, I chose this topic because there are many preoccupations in the Czech Republic and questions whether is this income group "correctly" taxed and whether should they pay more or less taxes and other charges to the public budgets compared to other income groups. The introduction contains main objective of the work, there is outlined the income and displayed the richest people in the Czech Republic. Here is shown the outline of income that I have found from public sources of the three richest people in the Czech Republic, according to Forbes magazine. Further the thesis deals with employees with the highest incomes. For these people and their income, I visualized a possible method of taxation. For the illustration the highest income I have compiled charts and graphs that depict tax rate for each income group, by way of achieving income. On these models, it is shown who bears the burden of taxation more, if high-income people, or people with lower income. The changes in the taxation of the richest people will be applied from next year in the Czech Republic. Therefore these changes and their impact for people with above-average incomes are also mapped in this thesis. The theoretical aspects of taxation are the inseparable parts, which serves as theoretical basis for setting of the tax systems.
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Analysis of current expenditure from the state budget in the years 2005 -2010 and the covering of public income
Zavadil, Jakub ; Ochrana, František (advisor) ; Urbánek, Václav (referee)
This work aims to analyze current expenditures from the state budget in the years 2005 -- 2010 and the covering of public income. The first chapter deals with the public as a source of revenue for public expenditure. Following chapter explains the theoretical foundations of public spending. The first two chapters each contain a basic definition, a member of this type and structure of public finances. The third and final chapter is devoted to the practical part of my work. Here is carried out detailed analysis of revenue and expenditure of the Czech Republic state budget. I focused mainly on the generic division and then to the more comprehensive examination of current expenditure. Analysis of public revenue and expenditure is made based on macroeconomic indicators Czech Republic, then in itself dependent on public revenues and public spending trend analysis and individual annual changes. The conclusion stated evaluation and analysis are also formulated proposals and recommendations arising from it.
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Impact of tobacco on state budget of Czech Republic
Dereniková, Soňa ; Vostrovská, Zdenka (advisor) ; Loužek, Marek (referee)
My work analyses Czech Republic budget's incomes and expenses which are result of use and production of tabacco products. I have used the method "Expenditure -- based cost analysis" for calculating these sums in which expenses and incomes are implemented through the state's budget. The outcome of work is evaluation of impact that tabacco has on public finance and if smoking has profitable revenue or more negative impact on state's budget. The study tries to participate in a debate about problematics of smoking and is trying to offer an objective conclusion as an independent viewer.
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The analysis of strategy of chosen company
Rusňáková, Jarmila ; Filipová, Alena (advisor) ; Adamec, Ladislav (referee)
The master thesis is divided into two parts. The first part is theoretical and deals with the development of tourism, business strategy in hotel trade and marketing mix. The second part is practical and is focused on the analysis of business strategy of Smaragd Hotel. Within the business strategy strengths and weaknesses of the hotel, competition, income and expenses, and marketing mix are analyzed. Based on the analysis, possible solutions of the future development of the hotel are proposed.
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