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Assessing in the terms of the czech accounting standards and IFRS - example some accounting entity.
VACKOVÁ, Lenka
The aim of this work is to analyse the methods of valuation in accounting in accordance with Czech Accounting Legislation and International Financial Reporting Standards. This thesis compares different approaches on the example of the specific accounting entity. The company is called E.ON Czech Republic, s. r. o. The theoretical part of the thesis describes accounting systems and defines some of the international standards. The practical part of the thesis characterizes the accounting entity and describes the found differences. The next point is the subsequent comparison and evaluation.
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Analysis of the applicability of each method valuation of shares on the stock exchange
VACKOVÁ, Lenka
The aim of the thesis was assess the usefulness of different methods of technical and fundamental analysis in the trading of securities on the stock exchange. Choose the appropriate investment strategy for a particular industry.First has been performed a calculation of the theory efficient markets. For this purpose has been used two tests, correlation tests and runs test. The theory of market efficiency was demonstrated. But still has been performed the calculation of active strategies.Then was made the technical analysis. We used moving averages and oscillators, RSI, ROC and momentum. Based on these tests, we can´t select an appropriate investment strategy.Final test was carry out with using fundamental analysis. Fundamental analysis consist from testing addiction of revenue at coefficient alfa. Sector services shown 0. And at other sectors amount to possitive values. In last of all I advised pasive strategy.
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Immovable property tax and accounting aspects Czech and international legislation
VACKOVÁ, Lenka
This work deals with definition and analysis of harmonisation of Czech accounting standards and IAS/IFRS with focus on long-term tangible property{--} immovable property. The aim is to describe, all elementary differences as well as some related particular exceptions Primarily the work deals with the classification of property, its pricing methods and other characteristics of tangible assets, which will be compared in terms of accountancy and tax system. Furthermore the differences between the Czech and international legislation frame will be highlighted in case this legislation must be followed by the accounting entities . The aim of this work is to describe application by the Czech and international legislation with focus on differences related to immovable property. Immovable property problem analysis in relation to practical application and in relation to IFRS/US GAAP will also be realised.
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Standardy kvality sociálních služeb ve vybrané instituci
Matoušková, Ivana Bc. ; Sedláková, Jaroslava (advisor) ; Vacková, Lenka (referee)
Práce charakterizuje standardy kvality v sociálních službách a proces jejich zavádění v souvislosti s reformou veřejné správy. Dále hodnotí připravenost vybrané instituce na zavádění 17 standardů kvality sociálních služeb a zároveň zjišťuje, do jaké míry jsou v této instituci v současné době naplňovány. Daná problematika je zde řešena na příkladu Výchovného ústavu pro mládež na OP (odloučeném pracovišti) v Janštejně. Jedná se o zařízení pro výkon ústavní výchovy mládeže od 15 do 18 let.
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