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The main specifics and development trends of German preservation in the field of economization of tangible cultural heritage
Vořechovský, Jan ; Patočka, Jiří (advisor) ; Kouba, Vojtěch (referee)
The aim of this work is a comprehensive grasp of significant factors intervening into the operation and structure of heritage preservation in the Federal Republic of Germany in connection with the Swiss Confederation. The work focuses on the issue of financial support for cultural heritage according to the type of property sites, especially in public administration. Attention is also paid to the perspectives of continuity and long-term effectiveness of projects in terms of available social tools. After reading this thesis the reader will be able to orient themselves in the system of heritage preservation and to determine the effectiveness of funds spent on culture in European countries.
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Opportunities to develop the social economy and social enterprise
Nováková, Lenka ; Kadeřábková, Jaroslava (advisor) ; Khendriche Trhlínová, Zuzana (referee)
Diploma thesis focuses on the social economy and social entrepreneurship. Its aim is to identify possible directions of further development of the social economy in the Czech Republic. The starting point for this work is the assumption that successful development of social entrepreneurship is dependent on access to financial resources, a good legislative definition and availability of the necessary information. The operational objective is to analyze the range of financial instruments available to social enterprises. The work is divided into several parts. The first chapter summarizes the historical development of the social economy in Western European countries and subsequently in the Czech Republic. The next chapter presents the approaches to the concept of social economy from the perspective of several European institutions. The chapter is also a case of good practice from Italy. The following chapter, in which are presented the main theoretical approaches to the social economy in the Czech Republic. In the analytical part of the work are first defined problem areas of social entrepreneurship, it is also stated range of financial instruments available to social enterprises and subsequently defined possible directions of further development of the social economy.
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Vývoj vykazování derivátových nástrojů
Pejčochová, Kristina ; Strouhal, Jiří (advisor) ; Tyll, Ladislav (referee)
This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sections 1 and 2 provide a basic overview of derivative instruments'categorisation, mechanics, valuation and uses. Section 3 studies the principles that ensure the provision of useful financial information, with specific focus on financial instruments. Sections 4, 5 and 6 trace the development of US and international accounting standards pertaining to derivatives and financial instruments in general. The focus of the thesis lies with their measurement, recognition and disclosure.
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Regional policy Europian Union between Czech republic and Austria
MRÁZOVÁ, Jana
My diploma project describes development and outcomes of the regional policy of the Czech Republic. The project is devided in two parts. The first part is oriented on the development of the regional policy and it´s aims with a perpective until 2013. The second part describes the cooperation between the Czech Republic and the Republic of Austria including particular outcomes.
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Receivables and liabilities in generally accepted accounting systems
Jíra, Zdeněk ; Krupová, Lenka (advisor) ; Roubíčková, Jaroslava (referee)
This master's thesis is focused on financial receivables and liabilities under IFRS. The first chapter characterizes financial receivables in IFRS and describes actual IASB projects in this area. The second chapter is devoted to factoring and derecognition theory, which was analyzed on various types of factoring receivables. The third chapter deals with financial instruments with characteristics of equity, where actual IASB project is presented. The fourth part is focused on fair value option of financial liabilities and exposure draft of Fair Value Measurement standard. The thesis is completed with practical analysis of financial instruments of foreign banks.
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Investing posibilities of citizen in the Czech Republic
Nocar, Jan ; Bartošová, Jitka (advisor) ; Jelínek, Jiří (referee)
This thesis discusses the options households have when it comes to investing in capital markets in the Czech Republic. The issue of investing and capital market options is analyzed. Following this analysis comes the description of financial instruments, their characteristics, and the usability of these instruments by small investors. On the basis of the theory presented, a study was conducted to examine the usage of individual financial products. The collected data was processed using modern software tools, which helped in drawing several conclusions, results, and recommendations for investors and financial instrument providers alike.
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Financial Instruments in Bank Accounting
Miková, Tereza ; Strouhal, Jiří (advisor) ; Unzeitig, Martin (referee)
Topic of the master thesis is the Financial Instruments in Bank Accounting. The master thesis looks at bookkeeping and accounting of financial instruments in international financial reporting standards context. The main reporting standards which are discussed in the paper are: IAS 32, IAS 39, IFRS 7 and IFRS 9. In the first part, the reporting standards impact on banks as commercial subjects, legislation of bank operations, financial instruments and accounting in both a national and international context are presented. The focus of master thesis is examined in the second and third sections where financial instruments are discussed in detail and their characteristics, initial recognition, subsequent measurement and accounting are also examined. The next topic is the issue of the reclassification of financial instruments and their impairment is discussed. The forth part of the thesis examines IFRS 7. The standard has claims on the disclosure of financial instruments in both the statement of financial position and statement of comprehensive income. IFRS 7 also has claims on related areas including disclosure of credit, liquidity and market risk. The last part deals with news in the examined area where the main focus is IFRS 9.
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