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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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the impact of the global economic crisis on international trade of the Czech republic
Sakhautdinov, Timur ; Drozen, František (advisor) ; Marková, Jana (referee)
This thesis addresses the effects of the global economic crisis on the situation in the international trade of the Czech Republic. I focused on exploring the causes of the crisis and its impact on international trade. The chosen problem I solved by using index methods, deduction, induction, and abstraction. Carried out by the research I've found specific effects on the territorial and commodity structure of Czech trade. The main findings are the impact of the crisis on the volume and structure of trade of the Czech Republic from the territorial point of view and according to the classification of SITC.
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International involvement in the peacebuilding process on Sri Lanka
Mojžíš, Michal ; Havlová, Radka (advisor) ; Burešová, Jana (referee)
The final months of Sri Lankan civil war, the 26 year military campaign between the Government of Sri Lanka and the insurgent separatist organization Liberation Tigers of Tamil Eelam, are marked by allegations of war crimes committed by both parties of the conflict, including attacks on civilians, summary executions of prisoners, enforced disappearances, restrictions on humanitarian assistance and recruitment of children. Since the attempts to put the Sri Lankan issue on the agenda of the United Nations Security Council failed on the unwillingness of China and Russia, the UN bodies in Geneva have taken a leading role in promoting the peacebuilding process on the island. The thesis aims to analyse the impact of the Geneva-based human rights bodies, in particular of the United Nations Human Rights Council, on the process of reconciliation in Sri Lanka, for which is crucial that the alleged violations of human rights in the last months of the civil war would be properly investigated and that the perpetrators would be held accountable. In order to put the activity of the UN Human Rights Council into broader context, the paper will examine the political development in Sri Lanka since the end of the civil war in 2009 as well as the failed efforts of Sri Lankan governments to launch the process of reconciliation.
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International trade with fresh fruit and vegetables
Laketić, Aleksandar ; Štěrbová, Ludmila (advisor) ; Halík, Jaroslav (referee)
The main goal of my Master´s thesis is to evaluate dynamic environment of international trade with fresh fruit and vegetables. In the first part of my thesis I analyzed importance of the production of fresh fruit and vegetables for economies of selected countries. Next I had described the trade flows and patterns. In the second part I made a characterization of payment terms and trade negotiations in the context of international trade with fresh fruit and vegetables. Furthermore I made an analysis of import and export rules and regulations of the EU. Based on this analysis I came to general conclusions on the trade policies of countries and communities. In the last part of my thesis I applied findings from the previous parts on the analysis of two cases. The first analyzed case is the situation of imports of Chinese pomelo to the EU, with regards to maximal residue levels of pesticides. Second analyzed case is the situation of South African citruses imported to the EU, with regards to the problematic of citrus black spots.
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The Conclusion of a Contract under the United Nations Convention on Contracts for the International Sale of Goods in Comparison with Czech National Legislation
Krčálová, Kristýna ; Boháček, Martin (advisor) ; Levý, Jan (referee)
This Master's thesis focuses on the United Nations Convention on Contracts for the International Sale of Goods (CISG), better known as the Vienna Convention. The main purpose of this thesis is to evaluate conditions for application of this international treaty and to assess the contracting process under the CISG including the similarities and differences with the Czech national legislation. Finally, it seeks an answer to the question, which of these rules (international or national) are more advantageous for a Czech contractual party with respect to concluding a contract. The thesis is divided into five parts. The first one represents an introduction to the CISG, its origin and the Czech Republic's attitude to it. The second part identifies the conditions for application of the CISG and therefore defines a subject and an object of an international contract of sale under the CISG. Both third and fourth parts gradually introduce two phases of the contracting process (offer and acceptance) including the relevant case-law. The last chapter strives to complete the contracting process with an analysis of the exact moment, when a contract is concluded, as well as with an analysis of a potential battle of the forms and its impact on a contract conclusion.
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Exchange Differences in Accountancy in an Enterprise
ŠPILAUEROVÁ, Hana
In connection with economy globalisation, international cooperation of companies and expansion of international trade, the issue of exchange rates, transfer of currencies and exchange differences concerns companies more and more. The aim of this thesis was to show in theory as well as in practice how a company transfers assets and liabilities expressed in a foreign currency into Czech crowns by means of exchange rates. In the theoretical part, methods are described how to realise this transfer and abide by legal regulations concerning this issue. Next, accounting operations are given where it comes to creation of exchange differences. Data for the practical part were provided by the enterprise ESSA Ltd. On these data, the influence of exchange differences on the company's economic results in the years 2009-2015 is shown. The method of accounting exchange differences is presented on individual cases of accounts receivable and accounts payable. For orientation in the issue, model examples of other accounting cases are given where exchange differences may arise.
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Effect of high temperatures and different water regimes on selected winter wheat varieties above-ground biomass production
Hlaváčová, M. ; Klem, Karel ; Hlavinka, Petr ; Trnka, Miroslav
The aim of this study was to assess the effect of high temperatures and soil water scarcity during anthesis on the above-ground biomass allocation of the two winter wheat varieties (Bohemia and Pannonia). The six growth chambers were used to simulate heat stress conditions within following gradient of temperature maxima: 26°C (control chamber), 29, 32, 35, 38 and 41°C. The relative humidity (RH) course and photosynthetically active radiation (PAR) intensity were controlled via protocols. Additionally, drought stressed (Dry) and well-watered (Wet) treatments were established within each growth chamber. The plants were removed from the growth chambers after 14 days and they were left until a full maturity, exposed to ambient weather conditions. The spike productivities of the main spikes and harvest indices (HI) of the main spikes were evaluated for particular treatments within both winter wheat varieties after harvest.
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Use of ESI index for drought monitoring and crop yield forecasting
Jurečka, František ; Anderson, M. ; Hlavinka, Petr ; Hain, C. ; Wayne, D. ; Gao, F. ; Johnson, D. M. ; Otkin, J. ; Žalud, Zdeněk ; Trnka, Miroslav
Remote sensing is already for many years used for various analysis providing limited factors for agriculture production. Drought monitoring, vegetation conditions in the fields and crop\n131 yield forecasting in context of climatic conditions of recent years seem to be crucial. Methods of remote sensing use various wavebands behaving differently under different surfaces and vegetation covers. Remote sensing use many indices for study of vegetation conditions and agriculture landscape and for forecasting yield. In this case, index ESI (Evaporative Stress Index) was used for drought monitoring and yield forecasting. Index ESI is used by ALEXI model (Atmosphere-Land Exchange Inverse model).\n
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