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Dry land training of swimmers in the age group 13-14 years
Zenáhlík, Aleš ; Pokorná, Jitka (advisor) ; Jurák, Daniel (referee)
Title: Dry land training of swimmers in the age group 13-14 years Objectives: The aim of the bachelor thesis is to find out and to specialize the content of the dryland swimming training during basic swimming training. Due to different demand on focus on preparation of the swimmers on dryland in different phases of the training, the survey fixed its attention on swimmers aged 13-14 years. The research was conducted in swimming clubs with their sports activity in Prague and Central Bohemian region. Methods: The main method of the research was using a self-report questionnaire. To evaluate the research data, the methods of analysis and comparison were used. The sectorial analysis was applied to the subentries with help of the graph showing. One used the method of comparison to compare the acquired data in the given regions of the Czech Republic. Results: Despite some differences between Prague and the Central Bohemia results suggest that three quarters of the surveyed swimming clubs realize dry land training for 13-14 year old swimmers in the range of 1-2 hours per week with the most common subsidies of between 45-60 minutes before swimming training in a swimming pool complex areas, or even off-campus swimming pool. Personnel is mostly preparation for drought secured a coach with swimming qualifying...
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Credit risk in czech building and loans associations
Lahodný, Petr ; Matejašák, Milan (advisor) ; Baran, Jaroslav (referee)
This bachelor thesis is about credit risk in czech buliding and loan associations (BLA). The beginning of the thesis focuses on buliding and loan product, mainly its loan part. Next part of the thesis describes loan risk in general and how it affects BLA. How it could be managed and measured. Last part compares loan risk in 5 czech BLA according to the information gathered from their annual reports and shows the best and worst BLA according to chosen criteria.
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Documentary Letter of Credit like a Securing Instrument
Štěpánková, Lenka ; Černohlávková, Eva (advisor) ; Nejedlý, Michal (referee)
My thesis deals with documentary letter of credit and with its use in the international trade. The first part of my work is focused on the definition of documentary letter of credit and on the relations between parties acting in the documentary credit operation. The second chapter describes types of letters of credit and, finally, the third chapter, the core of this thesis, focuses on the transactions carried out using a letter of credit and on the practical procedure of the transaction. There are also described the advantages and disadvantages of the documentary letter of credit and its use considering the recent financial crisis and current trends in the international trade.
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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
Bastlová, Soňa ; Polák, Martin (advisor)
The first part of this thesis deals with the way of recording in accountancy, valuation and categorization of receivables. The second part focuses on the way of accounting recording of exchange differences and the capitalization of liability to creditors. The third part provides a legal, accounting and tax view of the most frequently used securing of receivables. The objective of the fourth part is to analyse the impact on creation of bad debt allowance and write-offs of receivables to the tax base and their accounting. The final section provides us with an insight into valuation of receivables in terms of IFRS. Each chapter consists of a theoretical and a practical part. The practical part includes schematic examples.
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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