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The analysis of the accounting policy of the selected company
Vanc, Šimon ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis is focused on the accounting policy of the company Johnson&Johnson, Ltd. The main purpose of this thesis is to describe the fundamental differences in the accounting and financial reporting between Czech accounting standards and International Financial Reporting Standards. Above all, this thesis deals with the issue of reporting provisions, fixed assets and their depreciation, leasing and related party transactions. These topics are addressed later in the final chapter of the thesis based upon the financial statements of the Johnson&Johnson, Ltd. company.
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Influence of Accounting Policy of Samsung Electronics Czech and Slovak, s.r.o. on the Results of Financial Analysis
Dokoupilová, Barbora ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This Bachelor thesis is focused on an accounting policy of the Samsung Electronics Czech and Slovak, s.r.o., company. Especially, connections between accounting methods and financial analysis of the company are studied. The aim of the thesis is to verify the reflection of accounting policy in resulting values of financial analysis. The work includes two theoretical parts; the first one describes the current state of the art of the company's accounting policy, and the second one presents methods used in the enumeration of financial analysis. Afterwards, described procedures are applied in the following practical part where the analysis of specific accounting methods and the financial analysis calculation of the aforementioned company are proceed. The results are compared with company's five major competitors.
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Travel expenses in practice
Pospíšilová, Marcela ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This Bachelor's thesis "Travel expenses in practice" deals with question about travel expenses, especially for business sector. The introduction is focused on the applicable terms that are used for creating travel statements. It is based on legislation in the Czech Republic. The thesis defines legal basic concepts, principles and types of travel expenses that are supplemented through illustrating examples showing basic issues. After theoretical interpretation follows the chapter connected with the topic about the impact of taxation on travel statements. The fundamental part of this thesis is focused on real enterprise called "ABBOTT LABORATORIES, Limited Liability Company". Through using detailed analysis are described the method for providing travel expenses in the company. The results of the analysis are compared with the knowledge acquired from the theoretical part. Conclusion includes an evaluation of the effectiveness of existing conditions that defined travel expenses in the particular company and recommending adjustments of discovered deficiencies.
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Vliv intenzivního chovu zvěře na dřevinnou a bylinnou vegetaci v Oboře Loučná nad Desnou
Pospíšil, Jiří
The aim of this diploma thesis was to assess an influence of game on woody and herbal vegetation in Loučná nad Desnou game preserve. Monitoring was realized in 2014 on 14 monitoring areas according to ČERMÁK, MRKVA (2003) methodics. Total number 3491 individuals of six species were determined in monitoring areas. The most common was European beech Fagus sylvatica, sycamore maple Acer pseudoplatanus and Norway spruce Picea abies. There was also European ash Fraxinus excelsior, small-leaved lime Tilia cordata and silver birch Betula pendula. The most damaged species in natural regeneration was European ash, sycamore maple and small-leaved lime. The influence of game on herbal vegetation was evaluated on the pair organized vegetation reports along the game preserve plot, where the influece of game was visually evident in absence of shrub layer. There was not visible any obvious influence of herbal vegetation on all vegetation reports due to the game.
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Zdaňování právnických osob v České republice a v Estonsku
Pospíšil, Jiří
The bachelor thesis deals with the comparison of different concepts of taxation of the legal entities in the Czech Republic and Estonia. The aim of the thesis is to identify the identical and different components and to formulate theoretical recommendations for possible changes of the tax systems. The first part deals with general bases of the tax and analyses related income tax acts. The following is a comparison of selected indicators and demonstration of differences on model examples. The final part contains a discussion about findings and possible recommendations.
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