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Business Plan
Kopecký, Markéta ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
This thesis, which was written as a business plan, deals with the question of implementing a new activitiy to already existing ones. The business plan itself is preceded by a detailed analysis of the company in question and its surroundings. Furthermore it involves assessment of analyses results and a draft for the implementation of the new activity.
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Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
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Evaluation of the Economy of the Selected Municipality
Klímová, Daniela ; Feranec, Tomáš (referee) ; Pernica, Martin (advisor)
The bachelor’s thesis is devote to explaining keynotes of the economy of the municipality Domašov nad Bystřicí. It deals with the evalution of the economy of the town during period 2011-2015. The first part contains theoretical findings of the given subject. It clarifies the work of the public municipal units, describes the composing public budgets and defines incomes and outgoings. The analytic part evaluates the economy of the municipality in the years 2011 – 2015 with the aid of analyses. In the last part I occupy myself with suggestions for improvement the economy of the municipality.
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