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Accounts receivable from legal, accounting and tax perspectives
Bednaříková, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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Receivables management
Hloupá, Lucie ; Janhuba, Miloslav (advisor) ; Cardová, Zdenka (referee)
The work deals with the receivables management under the Czech accounting standards and Czech legislation. The aim is to introduce a comprehensive system of receivables management and provide a comprehensive overview of possibilities of origin, classification, ensurance and recovery. The end of this work characterizes process of receivables management in the concrete firm, its assessment and proposals for streamlining this process.
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Sauna - one of the importance form of the sportmen´s regeneration
ČERNÝ, Kamil
This thesis focuses on the importance of the sauna in the process of regeneration of active sports - ice hockey players. The aim is to describe the positive effect of sauna on the human body, specifically the musculoskeletal system and psyche. Furthermore, it clarifies the concept of regeneration, relaxation, fatigue and recovery. The practical part includes the processing and the evaluation results of a survey team in Carlsbad and Tabor team. The research focuses on the general frequency of using sauna in each team and then based on the different age groups. Further it explores the use of sauna in terms of reason and in terms of time.
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Sensitivity to anesthetic clove oil different species of adult fish
ŠKEŘÍK, Jindřich
Nomenclature: Sensitivity to anesthetic clove oil different species of adult fish Sensitivity of breeding fishes of various species (Siberian sturgeon, Brook trout, Black carp- young breeding fishes) for anesthetic clove oil was probed by the tests performed at temperature in the period of stripping (apart from Brook trout and Black carp). The tests were carried out with 17 fish species- with cyprinids (Ide- golden form, Common dace, European Chub, Sneep, Barbel, Grass carp, Black carp, bighead carp), salmonids (Brown trout, Rainbow trout, Brook trout), thymallinae (Grayling), pikes (Northern pike), perches (Pike-perch), sturgeons (Siberian sturgeon, Beluga) and airbreathing catfishes (North African catfish). Using concentration of 0,03ml.l-1 (Brown trout, Rainbow trout, Brook trout, Grayling, Pike, Pike perch, Ide, Dace, Chub, Barbel and Sneep), 0,04ml.l-1 (Grass carp, Black carp, Bighead carp), 0,05ml.l-1 (North African catfish) and 0,07ml.l-1 (Siberian sturgeon, Beluga) the IIb. Phase has been achieved, which is sufficient for manipulation with fishes during stripping. The anesthesia subsided after time period of 10-17 minutes (12 species) at the majority of fishes and at others after interval of 20-26 minutes (5 species). The results confirmed concentrations recommended for salmodis and Grayling (0,025-0,03ml.l-1), sturgeons (0,07ml.l-1), and North African catfish (0,05ml.l-1). At the majority of cyprinids (apart from Grass carp, Black carp and Bighead carp), the concentration used was lower than recommended (0,04-0,05ml.l-1)
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Make of videorecording of sports massages
ŠABATKOVÁ, Jana
This diploma paper deals with the problems connected to sports massages. The aim of this work was to form didactical help, including a DVD which will be also used for sports massage trainings. The teoretical part briefly describes the history and development of classical and sports massages. There are defined types of sports massages, their incidence and effect. A special attention is also paid to basic hygienic code and restrictions of sports massages which are to be respected. This work futher analyses massages and describes basic rubbing touches and the procedure of overall sports massage. In addition, the work brings an outline of the make of the training film. For the practical part is enclosed a DVD film as a didactical help.
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Recent recovery of acidified lakes in the Bohemian Forest
Vrba, Jaroslav ; Fott, J. ; Kopáček, Jiří ; Kohout, L.
In some of the eight glacial lakes in the Bohemian Forest we have observed first signs of zooplankton recovery from acidity. The recovery has followed a drop in atmospheric sulphur and nitrogen deposition and consequent reversal in water chemistry of the lakes during the last decade. At present, stable populations of Ceriodaphnia quadrangula have returned to Lake Černé and Prášilské, and two circumneutral rotifers have recently occurred in the lakes with positive alkalinity: Laka, Großer and Kleiner Arbersee. Moreover, in the mesotrophic, strongly acidified Lake Plešné, we documented increase in both phytoplankton and planktonic rotifers during the 1990s. A statistical comparison of seasonal data showed a significant increase in pH, a significant drop in total reactive aluminium, a significant increase in chlorophyll a concentration as well as in summer abundance of planktonic rotifers.
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Backup and recovery of Oracle Database using Recovery Manager
Hubáček, Filip ; Macák, Petr (advisor) ; Palovská, Helena (referee)
The bachelor's thesis discusses the implementation of backup and recovery of Oracle database using Recovery Manager. There are described individual backup types available in Oracle database environment and recovery types. Author introduces the benefits of using Recovery Manager, as the main backup tool in comparison to other methods of performing backup / restore.The reader is acquaint with the results of tests of the possible backup types. The tested features are speed of backup operation, the availability of the database during the backup, the compression ratio and the speed of restore operation. Base on the comparison of these results is set the backup and recovery strategy for the database of two model companies.
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Data backup and archivation
Hrubeš, Jan ; Jandoš, Jaroslav (advisor) ; Čech, Milan (referee)
With increasing amount of data, standards for storing and security became more important theme. Potential losing of data may be irretrievable loss for a given subject and may cause disaster. From that reason, there is an aim of the work, to offer brief summary of nowadays possibilities of data securing and backuping in a company or at home conditions. Work is focused on data description and clasification, as a base security required object. Following parts of my work describe view of available technologies (Harware and Software) and generalized process of choosing suitable technology, applicable for particular system. Benefit of my work consists in systematic summary of present data backuping and archiving and in creating general method for choosing the right technologi for backup.
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