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Kinds of materials damage - II
Mašková, Lenka ; Nekvasil, Richard (referee) ; Neterda, Zdeněk (advisor)
Materials of production unit facilities are subjected to permanent damages while they are operating. Furthermore, there is a tendency to advance their working parameters that significantly increases risks of their damages. The goal of this thesis is to describe a process and mechanism of commonly occurred kinds of materials damage in the process industry. The thesis is focused on the material damage caused by the low-cycle fatigue and hydrogen embrittlement, and also the material disturbance evoked by the sudden fracture. Furthermore, the assessment technique of selected kinds of materials damage using theoretical formulae and their graphical representations using diagrams, schemes and figures for specific machineries are presented.
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Acquisitions and mergers - legal, accounting and tax aspects in the Czech Republic
MAŠKOVÁ, Lenka
The aim of this thesis is to evaluate the accounting, tax and legal aspects of acquisition and merger in conformity with valid legislativ of the Czech republic. This thesis consists of two parts. The first part, which is the theoretical one, deals with accounting, tax and legal aspects of merger and acquisition. In the practical part the theoretical knowledge is applied to specific example of merger and acquisiton. In this part is evaluated whether companies acted according to the law.
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Explanatory power of financial statements compiled according to czech accounting regulations and IFRS
MAŠKOVÁ, Lenka
The aim of this thesis is to summarize the specifics of reporting under the Czech accounting regulations and International Financial Reporting Standards and through the analysis evaluate the explanatory power of selected accounting items. This thesis consists of two parts. The first part, which is the theoretical one, deals with financial statements, explanatory power, valuation and other major items. In the practical part the financial statements and their items are analyzed and the differences between the Czech accounting regulations and International Financial Reporting Standards are evaluated.
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The Bill of Exchange as an Instrument Used in Business Relations
MAŠKOVÁ, Lenka
This bachelor thesis focuses on bills of exchange. It presents specific cases of their utilization in business relations and points to their advantages and disadvantages and to the related risks. An emphasis is put on and the own research that is based on the actual current practice. Four cases of bill utilization were examined, that finally lead to judicial recovery of the bill amount. Methods of qualitative research and non-standardized interviews were used. The results were subsequently processed in the form of descriptions of the individual cases and the individual cases were evaluated. The thesis also includes examples of the specific bills of exchanges discussed in the individual cases. The research has shown, among other things, that a bill of exchange can be a very effective tool to secure receivables, however it can be also very treacherous. The law of bills of exchange is not a simple one. Entrepreneurs who decide to participate in relations involving bills of exchange, either as bill holders or drawees, should very well consider whether they have all the information about what it actually means to issue a bill of exchange or to accept it, what are the particulars of a bill of exchange to be valid and which other risks are associated with the relations involving bills of exchange. As demonstrated by the presented cases, it is recommendable to turn to experts specializing in bills of exchange law and thus to eliminate potential risks in the future. Among other things, this bachelor thesis also proves that, although business partners are equal in business relations, in relations involving bills of exchange the bill holder has, as a rule, a slight advantage over the drawee. This naturally applies only on the condition that the concerned bill of exchange is valid.
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The influence of swim on bodily development of child at infantil age\\
MAŠKOVÁ, Lenka
The work deals with questions of infant swimming and determines how this motion activity influences motion development of child. The theoretical part describes the history of infant swimming, child´s psychomotor development which is significant for this activity and the characteristics of the field of infant swimming. The experimental part follows with a clarification of both elementary methodics and initial examination of all participating children aged three months in accordance with Vojta´s method. Enclosed video recording shows next part of the experiment - swimming in tub and swimming in pool. After nine months all children were examined in accordance with Vojta´s method again. The comparison of the experimental and control groups is shown in charts processed with non-parametrical statistical method. Literature states that swimming helps remove various imperfections and abnormalities in body posture. This work determines whether it is true.\\
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