National Repository of Grey Literature 6 records found  Search took 0.00 seconds. 
Non-profit Annual Report – Greenpeace CR and Greenpeace Int.
Strečanská, Martina ; Zouhar, Tomáš (advisor) ; Jošt, Marek (referee)
This bachelor thesis analyses Greenpeace International and Greenpeace Czech Republic annual reports whose purpose is environmental protection. The bachelor thesis deals with the correct way of appearance, content and purpose of the non-profit annual report. It analyses content of each non-profit annual report and compares the information with financial, marketing and legal aspects. The aim of the bachelor thesis was to find out how the organizations use their annual reports whether the information is not against the law, identify deficiencies and suggest an improvement.
Multisource financing in the financial statements of the non-governmental non-profit organization - People for the Ethical Treatment of Animals
Šulcová, Alexandra ; Zouhar, Tomáš (advisor) ; Jošt, Marek (referee)
The major topic of the bachelor thesis is financial reporting of the non-governmental nonprofit organizations. The theoretical part deals with the characteristics of the non-profit sector and the comparison of the Czech and American environment. The practical part is dedicated to the economic analysis of the american non-profit organization PETA and assessment of its efficiency. Subsequently the American and Czech accounting standards are compared and the differences in financial reporting with the focus on the specifics of the non-profit sector are specified which demonstrates some of the insufficiencies in the Czech accounting legislation.
The affect of overdue receivables on earning before interest and tax and payable income tax
Dobrovská, Klaudie ; Jošt, Marek (advisor) ; Králíček, Vladimír (referee)
The aim of this bachelor thesis is to highlight the issues related to overdue receivables. The first part defines basic concepts associated with receivables, possibilities of securing receivables against default and the receivables write-off. The second part is based on the theoretical concepts outlined in the first part and points out how the overdue receivables affect the earnings before interest and tax and the tax base of the Bodos Company Inc., which is operating in the freight sector.
Analysis of the financial statements of the selected business corporation from the perspective of a potential creditor
Hospůdka, Tomáš ; Jošt, Marek (advisor) ; Králíček, Vladimír (referee)
This bachelor thesis is focused on analysis of the financial statements from the perspective of a potential creditor. The first chapter deals with the financial statements in accordance with the Czech legislation valid until the end of 2015. The next chapter describes the creditor and his main interests in the financial statements of the selected business corporation. The following section is devoted to selected indicators of the financial analysis that creditor may use for making decisions. In the practical part the financial statements are analyzed from the perspective of the creditor. Then the indicators of the financial analysis were calculated and evaluated. The aim of this bachelor thesis is to decide whether the potential creditor would be willing to provide a credit to the selected business corporation or not.
The foundation sector in the CR, task, accounting view, audit
Jošt, Marek ; Králíček, Vladimír (advisor) ; Takáčová, Hana (referee)
The aim of the thesis is to provide the reader the information about the work of foundations and endowment funds in the Czech Republic. This work deals with the fiscal, financial and management accounting issues as well as contributions from the Foundation Investment Fund. Separate chapters are devoted to statutory audit of foundations and endowment funds. There is also mention of the financial support of these non-profit entities from the lottery companies. In the last part of this work there is a foundation sector survey and evaluation of publishing requirements of non-profit entities in relation to users of financial statements.
Accounting and foundation funding in particular conditions of "Dady and mum fundation"
Jošt, Marek ; Takáčová, Hana (advisor)
Accounting and foundation funding in particular conditions of "Dad and mum foundation" is the topic of this work. This foundation has been founded 13 years ago, deals with substitute family care and supports foster families. It helps children grow in complete families. The work deals with foundations funding in the Czech Republic and consists of 2 parts. First part focuses on the law of these non-profit organisations and also on how their accounting differs from the other business entities. Part 2 is practical, includes financial analysis and evaluates the overall financial situation. The analysis is based on financial statements from years 2006 - 2008.

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