|
|
Audit in banking
Sedláček, Jiří ; Půlpánová, Stanislava (advisor)
The bachelor thesis is focused on audit in banking. In the beginning there is the explanation of differences between internal and external audit, attitude of auditor toward a bank and relations among bank, auditor and central bank. In the next part there is the determination of control system and procedures during the review of financial statements and related regulations. Regulations are described in connection with capital adequacy and compliance as well. Necessary part of audit is formal requirements as for example the audit verdict. In conclusion is explained, what basic regulations created in Czech National Bank are, and how CNB exacts them. Audit is also important for CNB's supervision at the distance. In the end of the chapter there is short note of internal audit in central bank to allow readers the comparison with previous information.
|
|
|
Impact of the Agricultural Enterprise Size on the Amount of the Operation Results
CARDA, Martin
This study examines impact of company size on the level of economical outcome. The study focused on particular 10 subjects which were analyzed in detail to obtain more detailed information about the economy of these enterprises. The major company size assessment criterion was the turnover range examined in comparison to the final trading outcomes. The acquired data were sequentially merged into a graph and further compared with the graphs of the other year-periods under study (2008, 2009, and 2010). Time-line has been set to avoid extreme fluctuations due to one-year-scale irregularities. As the result of the project, a trend-line was inserted into the three graphs, involving the data of the tracked companies, in order were to analyze whether company size affects the economic results and to what extent. A minor interaction occurred; therefore we can declare the size of the agricultural company to have only a low influence on economical outcome, caused by tendencies of the companies to economize on tax-payments as little as possible.
|
|
|
Financial statements according to Czech legislation and IAS/IFRS.
ŽEMLIČKOVÁ, Jitka
The aim of this work was the compilation of financial statements in accordance with Czech legislation and in accordance with IAS/IFRS and the subsequent comparison and evaluation. After explaining basic concepts, which relate to the topic, I have made financial statements in accordance with Czech legislation. The next step was to change the reporting of several selected items so that they are in accordance with IAS/IFRS. Specifically, it was a change in accounting for depreciation, deferred tax calculation, reporting lease and adapting service revenues of the incomplete transaction. Then I made the statements in accordance with international law, and to compare it with the Czech one.
|
|
|
Meaning and methods of intercompany comparison
MAŠKOVÁ, Iva
The aim of the thesis was to assess options and methods suitable for intercompany comparison, their application to a specific company and an analysis of the said company within the branch of industry. The analysis was carried out in the Dura Automotive, k. s. company for 2003, 2004 and 2005. Data for calculation of indexes, used as a source, were taken from basic financial statements of the company. Several ratio indexes, bankruptcy and site models, the Spider analysis and the economic value added index were selected to be used for comparison purposes. Values of indexes were compared with averages in the branch of industry. For calculation of the economic value added index, the Evalent computer program, and the INFA method in particular, were used.
|
|
| |
|
|
Financial analysis of the hotel
Horková, Soňa ; Petrů, Zdenka (advisor) ; Kondrashov, Alexey (referee)
The subject of the thesis is the financial analysis of the company which operates the hotel Mövenpick Prague, for the period from year 2004 to 2008. The financial analysis is produced from external, publicly available data. The thesis is divided into two parts. The first part is focused on the theoretical aspects of the financial analysis. The second, practical part contains the application of the methods described in the theoretical part. The conclusion summarizes the results of the thesis.
|
|
|
The economics of the sports club ČEZ Basketball Nymburk
Kotas, Lukáš ; Kotáb, Jiří (advisor) ; Eysseltová, Sylvie (referee)
The analysis of the situation and the economics of the basketball club ČEZ Basketball Nymburk, the recognition of the marketing mix, strengths and weaknesses, evaluation of financial statements. In the work there is valuated the current situation of the club and possible future steps to maintain or even improve the dominant position of the club within the Czech Republic.
|
|
|
Continuous audit of financial statements - chosen methods and procedures
Šiovič, Michal ; Dvořáček, Jiří (advisor) ; Boráková, Helena (referee)
This diploma work deals with Continuous audit of financial statements. The goal of this work is to describe chosen methods and procedures of this kind of audit. The first part of the text belongs to the description of laws and rules accordind to financial accounting and financial audit. Procedures and methods used in financial audit are described in the second part of the text. I was able to gain such a knowledge of these procedures and methods while working as an assistant of financial auditor in Cyech Republic. This work should be useful for anyone who is thinking about becoming a financial auditor, or an assistant.
|
|
|
Zhodnocení podnikatelského záměru
Kameníčková, Andrea ; Neumaierová, Inka (advisor) ; Dubský, Arnošt (referee)
The main topic of the Bachelor's paper is description of business plan structure, business plan elaboration and it's evaluation. First part summarizes theoretical knowledge of entrepreneurship and business plan elaboration, second part is oriented practically, describing and analysing concrete business plan of the new company with the main line of the business -- coldness therapy.
|
|
|
Business plan - DeliFresh s.r.o.
Jaroš, Petr ; Křížek, Miroslav (advisor) ; Kešner, Martin (referee)
The main subject of the Bachelor's paper is elaboration and evaluation of business plan for real project. First part is theoretical description of business plan structure and necessary indicators for evaluation. The second part is practical and is aimed at elaboration an evaluation of the project.
|
guest ::
