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Financial reporting of software companies under IFRS
Blažek, Michal ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
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Beardless irises, their garden groups and breeding in the Czech Republic
Sekerka, Pavel ; Macháčková, Markéta ; Caspers, Zuzana ; Blažek, M.
Article present beardless irises (Apogon) and its organization into groups. It gives worldwide taxonomic overview and it highlights species suitable for growing in the Czech Rep. (Iris sibirica, I. spuria, I. ensata). It also demonstrates hybridization results of Iris spuria done by Mgr. Milan Blažek and other breeding work from the Czech Republic and natural fenotype variability in collected material. Finaly it show changes in EVIGEZ classification chart for genus Iris, to suit all irises - bearded and beardless, too.
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Research and development and valuable rights in Czech accounting legislation
Blažek, Michal ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The aim of the thesis is to create a manual for people who account for valuable rights and research and development in accordance with Czech legislation. The first part defines the terms intangible assets, fixed assets, research and development, valuable rights, capital improvements and goodwill. The second part specifies valuable rights, especially copyrights, patents, utility models, industrial designs, trademarks, know-how and domain names. This part is also focused on a valuation in owner's accounting, market valuation and valuation during business combinations, accounting for acquisition, amortization and decommissioning of valuable rights. The thesis mentions basic differences between accounting and tax legislation and between Czech and international accounting standards. The third part deals with research and development. Research and development is the driving force of the civilization and progress of whole society. It is evaluated most frequently by yield-based valuation methods, exceptionally by market or cost-based methods. It is supported by the state through grants, subsidies or tax reliefs. It is amortized by time or performance-based methods. The practical part deals with accounting for research and development and valuable rights in corporation when launching a new product.
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Draft layout of versatile production facility in the village of Dolní Bukovsko, České Budějovice district.
BLAŽEK, Martin
This diploma thesis addresses the layout of a universal factory building at a site on the development plan of the village of Dolní Bukovsko. At the beginning, the thesis deals with two design options. Subsequently, the project documentation of the universal factory building has been prepared for the building permit issue to the extent required for the declaration of a simple construction pursuant to Decree No. 499/2006 Coll. on building documentation. The project reflects the current requirements for the installation of modern production technologies, the economic aspect of minimum building investment costs, and the operating costs optimization of the given production in a medium-sized factory building.
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Testing of GPS devices for mobile mapping (mobile mapping with GPS)
BLAŽEK, Martin
The diploma thesis studies accuracy of cheap GPS devices intended for mobile mapping in the landscape. Methodlogy for testing the accuracy of two GPS devices was established on the base of studied literature and apllied to two different GPS devices. The first device is PDA ASUS A639 connected by Bluetooth with external GPS reciever Navilock BT-338 and the second one is PDA ASUS A639 using its inbuilt GPS chipset. The result of testing is firstly comparison of accuracy of these two GPS devices and secondly the elements, which influnce their accuracy the most. The database of results is large enough to make some general conclusions concerning the accuracy of different GPS devices and their usage in the process of mobile mapping.
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Process-based organization Slatinné lázně Třeboň
Novák, Karel ; Svatá, Vlasta (advisor) ; Blažek, Martin (referee)
This thesis deals with the business process based transformation of two businesses - Lázně Aurora s.r.o. and Bertiny lázně s.r.o. The outline of a system development analysis is based on a theoretical framework of the business process reengineering and the production management in a contemporary dynamic and turbulent corporate environment. A conversion into a holding arrangment with parent corporation Slatinné lázně Třeboň a.s. and two subsidiaries Lázně Aurora s.r.o. and Bertiny lázně s.r.o. is proposed in relation with restructuring and redesigning all business processes. The outline of new Slatinné lázně Třeboň group based on business process management precedes a detailed analysis of current state and future lookout of spa industry from the point of view of the new business entity. This analysis implies that current management techniques facing the challenging environment cannot guarantee a substantial economic growth of the businesses. Within a whole host of named reasons there are changes related to the transformation of the national health sector, strengthened by demographic changes. Current management practices and enterprise enablers of process management are evaluated through Process and Enterprise Maturity Model (PEMM). Last part of this thesis presents the outline of the new business system development analysis. The goal is to overcome the dynamic environment issues by engagement of business process management and to prepare a production system for serving different segments of clients that are characterized by considerably different needs and requirements. New model of core business processes is proposed in order to meet this goal. It comprises a description of process relations and positioning within the new enterprise structure, including the main reasons of such an alignment.
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Financování lázeňské péče v ČR a její závislost na zdravotní dani
Sokolíková, Eva Bc. ; Střítecký, Rudolf (advisor) ; Blažek, Martin (referee)
Historie lázeňství v ČR, popis situace lázeňství v dnešní ČR, vliv lázní na zdraví, léčebné metody, poskytované služby v lázeňství, indikační seznam pro lázeňskou péči, legislativa vztahující se k lázeňství,
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Analýza produkční funkce firmy
Altmanová, Lenka ; Hušek, Roman (advisor) ; Blažek, Michal (referee)
Produkční funkci lze definovat jako model vstupů a výstupů výrobního procesu. Analyzuje vztah mezi výslednou produkcí a výrobními faktory, tedy vztah mezi maximálním množstvím výstupu-outputu, který je možno vyrobit, a vstupy-inputy, požadovanými k výrobě tohoto výstupu. Produkční funkci lze tedy chápat jako kvantitativní ekonomickou analýzu vzájemné zaměnitelnosti výrobních faktorů a jejich důsledků.
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