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Valuation and reporting of heritage assets
Svobodová, Petra ; Zelenka, Vladimír (advisor) ; Svoboda, Michal (referee)
This thesis is focused on the issue of valuation and reporting heritage assets. At first, there is an effort to define the term heritage assets. Categorization of these items is based on World Heritage List, which is compiled by the United Nations Educational, Scientific and Cultural Organization (UNESCO). The next part points to the relation between the cultural and economic concept of value, as well as the difference between these values and the price. The last part is devoted to the issue of accounting for heritage assets. Based on existing legislation and standardization, there is a summary of the options for the valuation and reporting heritage items.
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Internal Accounting Guidelines in Specific Conditions of Semi-budgetary Organization XY
Boumová, Martina ; Poutník, Lukáš (advisor) ; Svoboda, Michal (referee)
This bachelor thesis deals with internal accounting guidelines in the most common accounting entities of public sector in the Czech Republic, semi-budgetary organizations. First the thesis describes economy and legislative regulation of accounting of semi-budgetary organizations founded by regional self-governing units, then it deals with internal accounting guidelines, especially their importance and content. Last chapter is focused on an analysis of internal accounting guidelines in specific conditions of semi-budgetary organization Domov Na Zámku Lysá nad Labem, founded by Central Bohemia Region.
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Financial Statements Approval in the Environment of a Small Municipality in The Czech Republic
Šlégrová, Lucie ; Svoboda, Michal (advisor) ; Bauer, David (referee)
The thesis is dedicated to the financial statements approval in the environment of a small municipality. In the first three parts is explained how the process of approval works by entities as municipality. There is also explained the legislation concerning municipalities and their financial reporting. There is described the process of the financial statement approval of a small municipality Kytín in the last part, the function of every single person who is concerned is identified and in conclusion there is stated the evaluation of the process in terms of efficiency, comprehensibility and duration.
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The construction of financial health indicators of medium and big municipalities in the Czech Republic
Bartušková, Michaela ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This thesis is about the public sector in the Czech Republic, its basic description and its financing. This thesis also deals with accounting and budget specifics typical for municipalities in the Czech Republic. The aim of this thesis is to compile financial indicators based on financial statements freely available on the internet portal monitor.statnipokladna.cz. These indicators should be able to aim at monitoring of the proper management of medium and large municipalities. Another aim is subsequent application of found indicators to several representatives of individual groups of municipialities and the subsequent comparison and interpretation of the results.
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Comparison of the accounting rules for subsidies in public sector of the Czech Republic and the Russian Federation
Stoianova, Irina ; Svoboda, Michal (advisor) ; Purina, Marina (referee)
The aim of this thesis is to compare the rules of accounting of subsidies for public sector entities of the Czech Republic and the Russian Federation. The thesis contains theoretical part and examples of accounting treatment of subsidies for each of the countries. The theoretical part is focused on the definition of the public sector in general and its organization within the country, methods of financing both of the countries emphasizing subsidies in territorial budgets and an overview of selected accounting rules enshrined in the legislation of the Russian Federation and the Czech Republic, together with the accounting practices in selected accounting operations.
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The Possibilities of Financial Analysis of Small Municipalities in the Czech Republic
Slavotínek, Jan ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The subject of interest in this bachelor thesis is to investigate possibilities which then may be used to make a financial analysis of small municipalities. The text describes global sights on public sector, its role, functions and government with focus on small municipalities and their perspective in the country. Then it continues in defining a budget process according the current Czech law. Part of the text contains a description of the financial statements and various approaches to their control. The purpose of the last chapter is to point out some shortcomings of those analysis on a specific example of selected municipalities including critical comments.
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Analysis of money management in Průhonice
Tesaříková, Barbora ; Svoboda, Michal (advisor) ; Kotrba, Rudolf (referee)
The thesis focuses on an analysis of rules, procedures and processes connected with money management of municipalities in the Czech Republic. This analysis is subsequently used for assessing this procedures in a specific municipality. The first chapter includes legal basis of municipalities and their bodies, other parts are focused on some particular areas. The emphasis is put on property, founded entities and inspection of money management. There are legal rules connected with the subject of the chapter in each part, which are basis for an analysis of Průhonice. Statistics of the Czech Republic is also included if it is useful.
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Management of the allowance organisations on the example of the National Museum
Hlaváčová, Silvia ; Gluzová, Tereza (advisor) ; Svoboda, Michal (referee)
The bachelor thesis focuses on issues and specifics of the allowance organisations. This topic is divided into theoretical and practical part. The theoretical part focuses on inclusion of the allowance organisations into nonprofit organisation, whose main purpose is not achieving profit. Furthermore allowance organisations, the way of their financing and the accounting are characterised. The practical part focuses on the analysis of the revenues, costs, profit or loss and some ratios.
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Analysis of the Tennis Serve from the perspective of the receiving player
Svoboda, Michal ; Carboch, Jan (advisor) ; Kočíb, Tomáš (referee)
Title: Analysis of the Tennis Serve from the perspective of the receiving player Objectives: To determine whether it is possible for the receiving opponent to estimate the direction and type of tennis serve based on the server's toss. Methods: The indirect method was used in the form of video surveillance to meet the objectives. The analyzed group consisted of five professional tennis players, who were exposed to the research model game situation. All five servers were recorded by a high speed camera in the area of the receiving player; radar was used to measure the ball speed. The key point for evaluation was the moment of release of the ball from the server's hand, the highest reached point of the ball and the moment when the ball was hit by the racket. The analyzed results were presented in the form of tables and graphs; from the statistical methods, the arithmetic average was used mainly. Results: This research focused on anticipating the tennis serve from the perspective of the receiving player. Overall, we observed five players, who served first from the right side and then the left side into the dedicated opponent's receiving area marked by lines. We established a research question whether it is possible to estimate the direction and type of serve based on the server's toss. When comparing...
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