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Evaluating of annual reports selected stock companies
KRULIŠ, Jiří Daniel
This bachelor's thesis deals with ranking selected annual reports of the largest companies in the Czech Republic. At first an annual report itself is being discussed. It describes legislative regulations, purpose, content and users who are divided into main groups such as financing banks, shareholders, analysts, journalists etc., and secondary groups as employees, suppliers, purchasers and other partners. Moreover, differences between annual reports in the Czech Republic and USA as well as terms such as 10-K, 8-K and 10-Q forms are explained. The next part is focused on ranking itself. A multi-criteria analysis for ranking five selected annual reports was used and the reports were compared with each other. The thesis concludes with a summary of advantages and disadvantages selected reports and issues recommendations and suggestions for progress to writers and users.
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Splňují ryby chované v biologickém rybníku napájeném vodou z ČOV požadavky na hygienickou kvalitu masa?
KAREŠ, Martin
This bachelor thesis focuses on impact analysis of the biological pond on the hygienic quality of the fish flesh. The main aim was to analyse toxic metals, persistent organic pollutants and organoleptic quality in the muscle of common carp (Cyprinus carpio), which was influenced by treated water from the municipal sewage treatment plant (STP). The experimental fish were exposed in biological pond Čežarka supplied by STP treated water and in control pond supplied by water from Blanice river. Toxic metals (Hg, Cd, Pb, As) and persistent organic pollutants (PCB, DDT, HCH, HCB) were analysed in muscle of 4 fish groups exposed for 0, 14, 30 and 90 days. The concentration of toxic metals and POPs were compared with valid hygienic limits for fish meat. An organoleptic evaluation was made at the end of the experiment focusing on the aroma, taste, odd-taste and consistency of fish meat. All measured parameters were in compliance with legislative regulations. Concentration of neither micropollutant exceeded valid hygienic limit. The concentration of observed pollutants in fish muscle after 90 days of exposure showed that the water from sewage disposal plant is not the significant source of analysed substances in the environment. However, the treated water from the STP is significant source of PPCPs, which are not limited for the fish meat by legislative regulations.
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Accounting treatment of fund disbursement by government enterprises in the Czech Republic
Šarbortová, Lucie ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The goal of this thesis is to describe the process of accounting treatment of fund disbursements from the side of a grant maker during the realization of projects focused on environmental protection. The thesis is divided into two parts, theoretical and practical. The theoretical part contains summarized description of the public sector and its organizations and describes the accounting legislative regulations in the Czech Republic regarding grants. The practical part follows the theory discussed in the previous part and analyses the accounting treatments of fund disbursements in four specific environmental protection projects.
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