|
|
Quantification of natural water retention capacity in selected watersheds
Pavlík, František ; Švihla,, Vladimír (referee) ; Pavelková,, Renata (referee) ; Dumbrovský, Miroslav (advisor)
The aim of this work is to quantify the natural water retention capacity of the landscape in selected catchments and determine the significance of selected climatic and geographic basin factors on components of retention capacity. 18 rainfall-runoff events were selected in 11 catchments for quantification of the natural water retention capacity of landscape. Land cover, geomorphological, pedological and hydrological conditions were analyzed for this basin using GIS tools. Historical rainfall-runoff events for which were restored historical land cover were also evaluated in this work. Two different methods were used for the quantification of retention capacity, one of them was used in two variants. A rainfall-runoff models and simulated scenarios of land cover (positive and negative) were constructed in two selected catchments in HEC-HMS. The work also use previously performed simulation scenarios of land cover formulated by other authors. Total final set of 33 rainfall-runoff events were subjected to statistical correlation and regression analysis. The goal of these analyses was to determine the significance of individual parameters assessed in relation to the components of natural water retention of catchment.
|
|
|
Risk Analyses of Public Construction Project
Sedlák, Břetislav ; Witala,, Lukáš (referee) ; Korytárová, Jana (advisor)
The diploma thesis “Risk analysis of public construction project” is focused on the risk of project financed by the public sector. The thesis consists of theoretical and practical parts. The theoretical part describes the structural policy of the European Union and the funds of which are supported by public projects. Another chapter is dedicated to the classification, measurement and management of risk. The practical part describes the financing of an infra-structure project and its potential risk in terms of their significance and the proposal to elimi-nate them. The risk analysis may serve workers of public administration community as a basis for the management of risk arising from the construction of the water supply and drainage.
|
|
|
Audit of fixed assets
POLNAROVÁ, Taťána
The thesis deals with the audit of fixed assets from the perspective of national and international legislation, but also focuses on the work of an auditor in an international company. The objective of the audit was to verify a selected area of the financial statements. The audit was performed in accordance with the applicable legislation on auditing in the Czech Republic, i.e. the Act on Auditors, the Code of Ethics, International Standards on Auditing and its related application clauses. All preliminary activities performed prior to the commencement of the audit, such as risk assessment of the engagement, verification of the internal control system, fraud risk assessment and determination of materiality level, were performed. In addition, the part of the financial statements examined, the fixed assets area, was verified by means of reliability tests, substantive tests and detailed tests. Data synthesis was used to evaluate the results of the fixed asset audit and to prepare the basis for the auditor's report. Finally, the auditor's report was prepared and recommendations for the company in the area of fixed assets were formulated.
|
|
|
Dopady vykazování odložené daně v konkrétních subjektech vykazujících v souladu s IFRS v zemích lišících se vazbou mezi účetnictvím a daňovými pravidly
Mikušová, Eva
Diploma thesis is focused on the assessment of the impacts of the deferred tax in the accounting statements within two different systems. The thesis is based on data from annual reports of selected companies operating in chemical industry, the source for the theoretical part of the work are mainly relevant accounting regulations. The significance of the deferred tax is assessed between the counties of Germany, the United Kingdom and the United States of America. The thesis also deals with the structure of titles leading to deferred tax and their change over the years. The last part of the thesis examines the significance of the deferred tax on selected indicators of financial analysis.
|
|
|
Odložená daň z příjmů a její význam a struktura ve vybraných sektorech
Matějíková, Eva
The subject of this diploma thesis is deferred income tax focusing on its significance and structure in selected areas of business. Deferred tax helps to keep temporal and substantive connection of costs and revenues with accounting period. This contributes to improve quality of the information presented in the financial statements which are essential for economic decision-making of their users. The information captured in the financial statements is relevant if its material content is important for the amount of reported item. Target of this work is to evaluate the importance of deferred tax in relation to selected items and its structure on a selected sample of nine enterprises from energy and banking sectors from 2011 to 2015. The practical part defines sources leading to deferred tax asset and deferred tax liability, within the deferred tax determines net position of both sectors, examines the significance of the deferred tax in relation to the total assets and determines proportion of its impact on the net income. The last part analyzes impact of the deferred tax on financial performance indicators of the selected companies.
|
|
|
Odložená daň z příjmů a její význam a struktura ve vybraných sektorech
Pernička, Lukáš
Deferred tax, as one of the accounting policies, seeks to maintain the credibility and reliability of the entity's information. The aim of this thesis is to assess the importance of deferred tax recognition for representative samples of selected sectors, specifically construction and chemical industry. The most used method was the method of comparison, the method of analogy or description. Of the two selected sectors, 10 representative samples were found, through which deferred tax was calculated, the structure of its titles, its significance, indicators of profitability, and its impact on these indicators. The first part assesses the structure of individual titles leading to deferred tax liabilities, deferred tax receivables and net deferred tax. Furthermore, the significance of deferred tax in relation to the balance sheet total, total tax and profit before tax is examined. In the last part are compared indicators of profitability with and without deferred tax. These results are also compared to indicators of profitability across the sector.
|
|
|
Aplikácia metód a techník finančního auditu na vybranoú účtovnú jednotku
Tomáš, Milan
Tomáš, M. Application of financial audit methods and techniques on the chosen accounting entity. Bachelor thesis. Brno: Mendel University, 2019. The thesis is focused on the application of financial audit methods and techniques on the chosen accounting entity. The aim of this thesis is to evaluate auditor’s findings and to propose adjustments in order to eliminate misstatements in the chosen accounting entity. Conclusions and actions are included in the auditor's report and recommendation letter for owners. Auditor's statement results from the application part of the thesis. All applied methods and techniques are based on the theoretical part of the thesis.
|
|
|
Významnost nehmotných aktiv v účetních závěrkách firem podnikajících ve vybraném sektoru
Škrháková, Monika
The bachelor thesis deals with issues of significant intangible assets. In the theoretical part are define intangible assets according to Czech legislation, international standards and American standards and their valutation. The empirical part deals with the intangible assets in final accounts of companies and their composition in the time line. In the conclusion deal with influence of activation and valutation overrated value to ordinary income.
|
|
|
Quantification of natural water retention capacity in selected watersheds
Pavlík, František ; Švihla,, Vladimír (referee) ; Pavelková,, Renata (referee) ; Dumbrovský, Miroslav (advisor)
The aim of this work is to quantify the natural water retention capacity of the landscape in selected catchments and determine the significance of selected climatic and geographic basin factors on components of retention capacity. 18 rainfall-runoff events were selected in 11 catchments for quantification of the natural water retention capacity of landscape. Land cover, geomorphological, pedological and hydrological conditions were analyzed for this basin using GIS tools. Historical rainfall-runoff events for which were restored historical land cover were also evaluated in this work. Two different methods were used for the quantification of retention capacity, one of them was used in two variants. A rainfall-runoff models and simulated scenarios of land cover (positive and negative) were constructed in two selected catchments in HEC-HMS. The work also use previously performed simulation scenarios of land cover formulated by other authors. Total final set of 33 rainfall-runoff events were subjected to statistical correlation and regression analysis. The goal of these analyses was to determine the significance of individual parameters assessed in relation to the components of natural water retention of catchment.
|
|
|
Risk Analyses of Public Construction Project
Sedlák, Břetislav ; Witala,, Lukáš (referee) ; Korytárová, Jana (advisor)
The diploma thesis “Risk analysis of public construction project” is focused on the risk of project financed by the public sector. The thesis consists of theoretical and practical parts. The theoretical part describes the structural policy of the European Union and the funds of which are supported by public projects. Another chapter is dedicated to the classification, measurement and management of risk. The practical part describes the financing of an infra-structure project and its potential risk in terms of their significance and the proposal to elimi-nate them. The risk analysis may serve workers of public administration community as a basis for the management of risk arising from the construction of the water supply and drainage.
|
guest ::
