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Methodology of Financial Reporting of Securities and Financial Derivatives
Kuchař, Tomáš ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
This master’s thesis discusses the accounting of securities and financial derivatives in accordance with the Czech accounting legislation and the International Financial Reporting Standards. The goal is to suggest the methodology based on the performed analysis of differencies between the both accounting systems. The parts of the master’s thesis are the processing of the theoretical data, the analysis of differencies and their application to the case studies with the assessment of their influence on the basic indicators of the financial analysis.
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Analysis of Possibilty Taxation Investiture Instrument
Kuchař, Tomáš ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis discusses the possible taxation methods of incomes from investiture instruments in accordance with the actual legislation. Taxation of investiture instruments is very specific domain in terms of conditions defined by law of income tax. The complexity of taxation system and especially the diversity in possibilities of obtaining of these incomes requires complete comprehension of the problem. In this bachelor thesis, I will work with the theoretic dates, the analysis of contemporary situation and the possibilities of tax optimization.
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Design of lathe for wood
Kuchař, Tomáš ; Tůma, Jiří (referee) ; Pavlík, Jan (advisor)
The bachelor thesis deals with the construction of a wood lathe. In the thesis market research is carried out, on the basis of which the parameters of the lathe are proposed. Furthermore, it contains a theoretical description of wood machining, selection of the most suitable design for each structural node based on multi-criteria weighted selection, followed by the necessary calculations for the design of the wood lathe and at the end of the thesis the whole design is described in detail. Drawings of selected structural nodes are included in this work.
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Design of lathe for wood
Kuchař, Tomáš ; Tůma, Jiří (referee) ; Pavlík, Jan (advisor)
The bachelor thesis deals with the construction of a wood lathe. In the thesis market research is carried out, on the basis of which the parameters of the lathe are proposed. Furthermore, it contains a theoretical description of wood machining, selection of the most suitable design for each structural node based on multi-criteria weighted selection, followed by the necessary calculations for the design of the wood lathe and at the end of the thesis the whole design is described in detail. Drawings of selected structural nodes are included in this work.
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Experimental GUHA procedures
Kuchař, Tomáš ; Mrázová, Iveta (referee) ; Rauch, Jan (advisor)
The goal of this work is a new implementation of six GUHA procedures known from LISpMiner system (4ftMiner, SD4ft-Miner, CFMiner, SDCFMiner, KLMiner, SDKLMiner) into Ferda Data Miner system environment with respect to their futher research and development. GUHA procedure automatically generates patterns from user defined set of relevant patterns and tests if it is true in the analysed data. The output of the procedure consists of all prime patterns. The pattern is prime if it is true in the analysed data and if it does not immediately follow from the other more simple output patterns. Typical effective implementation of a GUHA procedure uses suitable database representation by bit strings. Tools were created for solving above-mentioned GUHA procedures. During works were extended options of entering the relevant questions set.
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Analysis of Possibilty Taxation Investiture Instrument
Kuchař, Tomáš ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis discusses the possible taxation methods of incomes from investiture instruments in accordance with the actual legislation. Taxation of investiture instruments is very specific domain in terms of conditions defined by law of income tax. The complexity of taxation system and especially the diversity in possibilities of obtaining of these incomes requires complete comprehension of the problem. In this bachelor thesis, I will work with the theoretic dates, the analysis of contemporary situation and the possibilities of tax optimization.
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|
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Methodology of Financial Reporting of Securities and Financial Derivatives
Kuchař, Tomáš ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
This master’s thesis discusses the accounting of securities and financial derivatives in accordance with the Czech accounting legislation and the International Financial Reporting Standards. The goal is to suggest the methodology based on the performed analysis of differencies between the both accounting systems. The parts of the master’s thesis are the processing of the theoretical data, the analysis of differencies and their application to the case studies with the assessment of their influence on the basic indicators of the financial analysis.
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