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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Accounting entities in culture
 Karbusová, Lucie ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The bachelor thesis on Accounting entities in culture deals with the accounting entities in the field of culture, especially with theatres. Its intention is to describe the historical development of these entities and their effective legislation in 2014, to determine their main resources of financing and to answer the question: What is the situation of private theatres in the Czech Republic? The theoretical part is focused on defining entities (theatres) in the field of culture and their historical development. It further describes legal conditions for doing business in the field of culture under commercial law and defines the types of legal forms of business in the Czech Republic. The following section analyses the specifics of the companies operating in the field of culture in terms of sales for tickets and financing of these entities in the form of grants. The practical part is focused on analysis of financial statements of 10 theatres in the Czech Republic in terms of quality reporting. In particular financial statements is analysed financial position and financial management of private theatres. In conclusion there is a brief assessment of the fulfilment of the objectives of the thesis.
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Profitability analysis of 3D in movies
 Tesař, Tomáš ; Svoboda, Miroslav (advisor) ; Bartoň, Petr (referee)
The main hypothesis of this dissertation says that movies which are shown in cinemas in 2D and also 3D version have greater box office than movies which are shown only in 2D version. The model with two simultaneous equations was constructed to confirm or reject this hypothesis. Data set includes movies which had wide release between January 2009 and December 2011 in the USA. The results show that 3D has no influence in the first week but there are negative significant effect on the number of screens, which could be connected with insufficient capacity of technologically equipped screens, and positive significant effect on revenues in the next nine weeks. The model includes other important and significant factors influencing revenues and the thesis compares these results with recent literature dealing with this topic.
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