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Business Plan Proposal for Fitness Centre M-Gym, Ltd.
Kašpar, Michal ; Činčura, Imrich (referee) ; Konečná, Zdeňka (advisor)
The master thesis focuses on the creation of the business plan proposal. Via implemented analysis (SLEPT, SWOT and Porter’s model) and questionnaire research were identified conditions for successful establishment and running of fitness centre M-Gym, s.r.o. in Brno. It involves the choice of tools and strategies, which allows the company to succeed on the market and become competitive.
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Revenues from the perspective of the Czech accounting legislation and IFRS
Kašpar, Michal ; Procházka, David (advisor) ; Vácha, Petr (referee)
The thesis deals with a comparison between legislation of revenues in the Czech accountancy on one hand and in International Financial Reporting Standards on the other hand. Text concerns itself with the theoretical determination of revenues, the description of the Czech accounting regulation of revenue and the revenue recognition in IFRS. The thesis on the basis of general criterions compares revenues with respect to the Czech accountancy and with regards to IFRS and solves revenue recognition for chosen business activities. The main aims of the thesis are the analysis and the comparison of the current regulations of revenues in chosen accounting systems.
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Biogas digestate as an effective means to improve the physical properties Cambisol
KAŠPAR, Michal
In the submitted diploma thesis the theoretical part is just an overview of basic information concerning anaerobic digestion, and thus about biogas production, principles of its origin, chemical composition, properties and requirements regarding the soil out of which the biogas comes into existence in fermenter biogas stations. The other part of the theoretical section deals with digestate and types of soil since the aim of my thesis is the monitoring of possibilities how to utilize the waste from BGS fermenters, digestate for composting and how to improve physical-chemical properties of heavy soils. It was proved in the experimental thesis itself that the digestate is not organic fertiliser, on the contrary it is weak mineral fertiliser, highly diluted, and it does not fulfil the role of organic fertiliser because its organic substance is too stable. However, it can be successfully used during the digestate application into the compost ? it is earth-friendly and airy substance, it prevents heat leakage and the compost has higher T-value. It is suitable for the application into soil ? not as an organic fertiliser but for the improvement of water-air mode of soils, especially those heavy ones.
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Influence of fixed assets on adjustment of earnings before taxes in the determination of a corporate tax base
Kašpar, Michal ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the different accounting and tax views of fixed assets. It defines terms as earnings before taxes and the tax base, and assesses the impact of fixed assets on earnings before taxes in the construction of the corporate tax base. The text discusses accounting and tax rules for depreciation and procedures of depreciation. The depreciation methods are demonstrated on practical examples. The work describes the tax impact of the disposal of fixed assets and compares ways of fixed assets acquisition through financial leasing and credit. The text explicates the principles of reserves and adjustments to fixed assets, and explains under what conditions they are tax deductible. In conclusion, the work explains the meaning and use of deferred tax.
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The breeding of dairymaid from the viewpoint of noise burden
KAŠPAR, Michal
This thesis deals with the measuring noise and its impact on the breeding of dairymaid. The theoretical part collect general information about sound, noise and ear anatomy. It also deals with listing the most common sources of noise, instruments of noise protection, the impact of noise on health and interpretation of the rules, regulations, regulations and laws. The practical part contains the results of measurements in selected locations, their processing into graphs and evaluation.
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Rozvrhování výroby - teorie a praxe
Kašpar, Michal ; Pelikán, Jan (advisor) ; Kuncová, Martina (referee)
Manufactural activity is the basis of every sound economy. The risk for today's industrial establishments in our let us say european conditions is to hold competitiveness in the terms of global economy. This diploma thesis is focusing on solving problems of manufacturing scheduling with the view of theory and practice. It is impeach of real-life production. Scheduling belongs to hard combinatorial problems and therefore are usually solved by various heuristic or metaheuristic methods. For application of mentioned metaheuristic methods is important to use suitable choice of representative data.
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Postavení Malty v Evropské unii
Kašpar, Michal ; Hitzgerová, Gabriela (advisor) ; Komárková, Ingeborg (referee)
Tato práce se zabývá postavením Malty v Evropské unii. V její první části je popisován historický vývoj země od vzniku prvních kultur až po současnost a také současný politický systém. Ve druhé části je analyzována hospodářská situace státu za pomoci rozboru základních strukturálních ukazatelů a velký důraz je kladen na klíčová odvětví maltské ekonomiky. Třetí část se zabývá přímým vztahem mezi Maltou a Evropskou unií a perspektivami, které se zemi v integrované Evropě otevírají.
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