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Economic and social status members Jewish religious community in Sedlcany in Protectorate of Bohemia and Moravia (with a specific heed to the year 1940)
KRUCHŇOVÁ, Lucie
The purpose of this thesis is to elaborate the inventory of Jewish possessions in the town district of Sedlcany which would provide an answer to the economic and social status of this persecuted minority. The primary sources are the record-keeping cards from the Jewish card files, the registration of the Jewish landed estate in the town district of Sedlcany, the police entries, as well as, the population census from 1930. The acquired information about the Jewish possessions relates to the year 1940 too, therefore, this thesis is also focused on the period of the Protectorate of Bohemia and Moravia. The first chapter briefly engages the reader with the history of the Jews in Bohemia with a specific focus of the town district of Sedlcany. The key part of this work is the detailed outline of the encoroachment on the economic life of the Jews not only in the Third Reich, but also on which ?the Aryan race? received their possessions. The key part of this thesis is a list of the Jewish population living in the town district of Sedlcany and nearby villages before deportations, an overview of family ties, and also an overview of movable and inmovable assets of individuals. Another essential charter of this work is the restituion of thirteen survivers that emphasises the response of the country and individuals to the return of the Jews after the Second World Ward and the progress of the administrative process. At last, this thesis offers charts, tables, maps with highlighted municipalities where the Jews had lived, and also three maps illustrating the Jewish settlement in the town district of Sedlcany, and the municipalities of Kosova Hora and Petrovice. It further illustrates a family tree of the Lurie family from Petrovice, an inventory list of goods from Lurie?s shop in Petrovice and, last but no least, photos of some Jews living in the district of Sedlcany in 1940.
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Working capital in accounting according to IFRS
Kim, Alyona ; Purina, Marina (advisor) ; Peprníčková, Mariana (referee)
The bachelor thesis on the theme, Working capital in accounting according to IFRS, focused on the individual components of working capital especially their accounting and valuation procedures according to international financial reporting standards from a theoretical point of view. The aim is to demonstrate the methodology of the separate parts that are usually used on the model of major joint-stock companies. Next, assess whether there is a large variation in the structure of the working capital and its value structure, depending on the businesses sector of performance. At the end of the thesis is a summary of the results of the practical part.
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Accounting for financial investments under Russian accounting standards
Filippova, Elena ; Purina, Marina (advisor) ; Hora, Michal (referee)
This bachelor thesis focuses on the accounting principles for financial investments under Russian accounting standards. The theoretical part defines financial investments for the accounting purposes, on the process of their recognition, the initial and subsequent measurement, the decommissioning of these assets. The practical part consists of a short financial analysis of the "Gazprom" corporation and the detailed study of its accounting policy. In conclusion, it occurs that the company "Gazprom" keeps accounting in accordance with the legislation of the Russian Federation, and also has its internal directives for the accounting of financial investments.
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Financial assets in the financial statements of the investor in the Czech Republic and the Federal Republic of Germany
Čechová, Michaela ; Skálová, Jana (advisor) ; Novotný, Jan (referee)
The aim of this thesis is the comparison of the accounting systems in the Czech Republic and the Federal Republic of Germany with a focus on financial assets from the investor's perspective. Although both countries being members of the European Union successfully implemented the European Directive no. 2013/34/EU, we can hardly address comparability financial reporting in financial assets. Firstly, the thesis defines the generally accepted accounting principles and legal regulation of accounting procedure on which the accounting system of examined countries are based. Afterwards, each balance sheet position of financial assets will be described. The most important issue of this thesis is the valuation of financial assets, which differs across accounting systems. The practical part contains an analysis of the financial statements of significant companies from both countries, focusing on the balance sheet position and valuation methods. The thesis intent to demonstrate the diametrical differences in the valuation of financial assets, even though they are consistent with the EU legislation.
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Didactic curriculum analysis of financial assets in the accounts using the case study
Pospíšil, Zdeněk ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
Bachelor thesis deals with the analysis of the subject of short-term financial assets in the first concentric circle in the subject of accounting which is taught in business academies. The work was divided into two major parts. The first, theoretical part deals with the position of accounting in business, but also as subject taught at business academies, it means objectives, competencies, curriculum division and a basic implementation of didactics in teaching accounting. In the second part, a practical part, there will be analysis of suggestion of short-term financial assets, which will include the creation of my case study for practice.
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Current assets management
EGEROVÁ, Karolína
The bachelor thesis focuses on the current assets management. The aim of the bachelor thesis is a present-state description of administration of particular categories of current assets in a company, finding of problematic parts and specification of recommendations that lead to improvement of present state, with focus on minimization of fencing of financial resources in stock and remaining of production fluency. First step was the detection and description of present states. Next step was establishing of indicators containing current assets management on the basis of a detected present state of manufacturing company and establishing of recommendation.
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Účetní a daňové chyby v oblasti dlouhodobého majetku
Květáková, Lenka
Květáková, L., Accounting and tax errors in fixed assets. Brno: Mendel university in Brno, 2014. The work is divided into theoretical and practical parts. The theoretical part con-sists of two chapters. The first chapter of this part contains a particular characte-ristic, definition and identification of various types of assets: tangible, intangible and financial assets. Another section concentrates on property valuation, property acquisition, technical improvements, depreciation of property and means of disposal of fixed assets in use. The second chapter of this section focuses on accounting and tax errors in fixed assets and repairs. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. The practical part contains an introduction to selected company. Further analysis of the company's assets accounting, disclosure of the mistakes committed by the company and their repair. In conclusion, I propose recommendations, which the company can avoid these mistakes in the following period.
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The Jewish population of the judicial district Sedlec, and their social status until the year 1945 (with a specific heed to the year 1940)
KRUCHŇOVÁ, Lucie
The aim of this propounded thesis has been to elaborate a register of Jewish population in the judicial district Sedlec, and to essay the creation of the reflection of their wealth. The filing cards from the Jews' card files were the primary source, which were enriched by police ordinances and the census from 1930. This thesis is set in the period of the Protectorate of Bohemia and Moravia; therefore, I devoted a chapter to this period, where besides other things I explain the term "Jew" in accordance with the Nuremberg Laws. There is an overview of regulations that restricted the freedom of the Jews, from which the view on curtailing of the hated minority by the Nazis comes. The important part of this piece of work is the description of how the Jewish religious community worked which gives us an insight into the life of this community. Attention was also dedicated to the social structure, including other factors that affect it; hence, this work contains a chapter which provides an overview of the research in this field. Another part is a list of ninety-four people of the Jewish faith or origin formed by communities and families living in them. It is accompanied by a text part which shows the material and financial resources for individual families. The work is enriched by annexes: tables, graphs, maps, and last but not least, some photographs of some slaughtered Jews by the Nazis appearing in the list.
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Analysis of working capital in HOPI s.r.o.
Kratochvílová, Petra ; Neumaierová, Inka (advisor) ; Novák, Petr (referee)
The aim of this bachelor thesis is to analyze and manage the problem of working capital in the logistic company HOPI s.r.o. To find weak points and to suggest their improvements. Each components of net working capital will be examined -- i.e. receivables, inventories, financial assets and short - term payables. The thesis focuses on the management of each component individually to achieve the most effective managing process, but also solves their mutual relations. In this bachelor thesis will be determined year -- on year change of working capital and other related indicators for selected company and subsequently compared with sector numbers.
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