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Procedures of information risk management of software companies.
Fischer, Radek ; Veber, Jaromír (advisor) ; Luc, Ladislav (referee)
Subject of the thesis is to take up possibilities of practical using of the Risk analysis which is a part of the Information security management system. Thesis is focused on risk management for typical organization which creates information systems. Main part of the thesis is the description of "ČSN ISO/IEC 27005:2013 - Information technology - Security techniques -- Information security risk management" standard, how could this standard be applied and also contains the explanation of typical examples of assets which can be in similar types of organizations. Theoretical part is aimed on explanation of key words in literature and closer description of organizations which creates this standard. Practical part shows creation of the Risk analysis methodology according to different accesses that are contained in this standard. Thesis continues with application of specific part of this methodology in practice. Assumed contribution of this thesis is better understanding to the process of making the Risk analysis methodology and possibilities its application in practice.
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Impairment tests of assets in accordance with IFRS
Malátová, Zuzana ; Vašek, Libor (advisor) ; Procházka, David (referee)
The main goal of this thesis is to create a comprehensive view of the measurement of assets in accordance with International Financial Reporting Standards with closer focus on the impaiment tests of assets in accordance with IAS 36 Impairment of Assets. The thesis is divided into several parts the first of which is general and deals with the definition of assets, the conditions for their dislosure in the statement of financial position and methods of their valuation. This part is followed by the third chapter, which at first approaches the valuation models applicable on current and non-current assets, which are excluded from the scope of IAS 36, and then describes the principles of impairment tests of individual assets. The fourth chapter deals with impairment tests of cash-generation units, including goodwill and the allocation of corporate assets. The last part of this thesis contains examples from real financial statements, aim of which is to approach demands of IAS 36 concerning disclosure.
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Comparison of the accounting display of leasing according to Czech legislation and the international standards IFRS
Doležal, Martin ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The bachelor thesis compares the methods of accounting embodying of types of leasing according to Czech legislation and International Financial Reporting Standards (IFRS). It primarily focuses on the effects of usage of various methods on the balance and the profit and loss statement of accounting entities. The paper specifies definitions, benefits, risks, classification and accounting display of types of leasing and the requirements for publication in final accounts of accounting entities. Czech legislation covers the tax aspects of types of leasing in light of income tax. The paper includes practical examples in which both the methods of embodying are demonstrated, as well as the conclusions regarding the effects of application of different accounting standards.
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Czech Airlines a.s. financial analysis
Sagaydachna, Anastasiya ; Sieber, Patrik (advisor) ; Špička, Jindřich (referee)
The aim of this academic paper is to identify and analytically analyze the real financial situation of the Czech Airlines a.s. with the help of the most widely used instruments of the financial analysis. The paper contains two main parts: theoretical and practical. In the theoretical part the main methods and stages of the financial analysis of a company are discussed. Moreover a short argumentation of the usage of the particular method is stated in it. The practical part of the research contains all the undertaken calculations and the assessment of the Czech Airlines a.s. The outcome of this work is the brief outline of the main points in the financial analysis and the assessment of the future development possibilities for the company's financials.
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The comparison of accounting methods of leasing under CAS and IFRS in
RÖSCHENTHALEROVÁ, Daniela
The aim of my bachelor thesis is The comparison of accounting methods of leasing under CAS (Czech Accounting Standards) and IFRS (International Financial Reporting Standards) in entity. The comparison is based on financial statements under IFRS and the CAS by the lessee, because here are basic differences. In CAS has a lessor an asset in statement and he depreciates it. In IFRS has a Lesbe because he takes the the economic benefits from an asset. In CAS must be used accruals in order to payments are in the correct and subject period. The basic part in IFRS is the present value of payments. Payment is allocated to amortization, which reduces fee and interest. IFRS shows actual amount of payments. CAS uses only one amount over the lease. Therefore, I think that IFRS in this view matches more closely the reality.
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Financial analysis of a selected company
Málek, Jan ; Průša, Přemysl (advisor) ; Filipová, Vladimíra (referee)
This bachelor thesis deals with the financial analysis of a selected company. The first theoretical part characterizes basic terms, goals, users and sources of input data. It also defines the used models and indicators and explains the process of their calculation. The main practical part describes the selected company and performs the horizontal and vertical analysis of financial statements, the analysis using the ratio indicators and the cost-benefit analysis. The company is compared with two other companies from the same field using a selected financial standing and bankruptcy model. The final part evaluates the overall financial position of the company and proposes proper solutions.
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Financial analysis of the company Valeo Compressor Europe Ltd.
Němcová, Eva ; Ezrová, Hana (advisor) ; Pevná, Jana (referee)
The aim of this work is the objective findings of financial analysis company Valeo Compressor Europe Ltd. for the three preceding years. Make vertical and horizontal analysis of the balance sheet and income statement in order to assess the activities listed companies in terms of efficiency, comparison of calculated data and identify the reasons for different results. Based on the assessment of the financial results to take measures to improve the position of the company in the future.
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The management of property of chosen community
Louženská, Jaroslava ; Sedmihradská, Lucie (advisor)
This work is engaged in communities, both their structure and mostly their property and its managing. It describes, how is the property divided in here, who has power to take decisions. This division of property is directly applied on community Dobrovice, where the managing of the property is examined. More closely it is focused on managing with lands.
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