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Aplikace IFRS pro SME ve vybrané účetní jednotce
Novotná, Radana
This bachelor thesis deals with transformation of financial statements drawn up according to the Czech legal accounting regulation to the form of statements, which is in line with the IFRS for SMEs. First part describes characteristic of small and medium-sized entities and is devoted to theirs accounting harmonization, especially to the International Financial Reporting Standards for Small and Medium-sized Entities. Particular parts of the standards are being discussed and the differences between Czech accounting legislation are shown. In the practical part, is quantified and assessed the impact of the transformation to the financial position and performance of analysed subject based on the analysis of financial statements of the concept of IFRS for SMEs. The main attention is paid to the correction of long-term assets and financial leasing.
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Vybrané otázky finanční analýzy podniku
Machač, Erik ; Ducheček, František (advisor)
Bakalářská práce se zabývá analýzou pracovního kapitálu a výkazu cash flow Dopravního podniku Hlavního města Praha, a.s. V práci jsem nastínil vývoj jednotlivých složek a příčiny tohoto vývoje za sledováné období. Dále se zabývám aplikací těchto informací v podnikové praxi a jejich využitelností, a dále výkladem zjištěných hodnot a jejich srovnáním s teoretickými základy.
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Ethics in relation to social protection of children
Doležalová, Radka ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
This Bachelor's thesis deals with activities of the the Office for Social Protection of Children with emphasis on ethical aspects and support given to the OSPOD workers by employers. The paper analyses whether the level of support is sufficient, how it impacts on the efficacy of the OSPOD workers and who provides the funding. The theoretical part focuses on analysis of the ethical codes of the OSPOD workers and on activities of this institution. The practical part analyses in detail two selected bodies of the OSPOD, particularly from the perspective of the support provided by employers in dealing with ethical issues and looks at complaints dealt with by the Ombudsman with emphasis on the ethical aspects of the complaints. Based on the analyses of the selected OSPOD bodies, it can be concluded that the support in dealing with ethical issues provided by employers is sufficient, it has a positive impact on the outcome of the OSPOD activities and it is funded from subsidies for social and legal protection of children.
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Surface modification of glass fibers for polymer composites
Knob, Antonín ; Marek,, Aleš (referee) ; Burša, Jiří (referee) ; Čech, Vladimír (advisor)
The doctoral thesis is aimed at preparation of glass fiber reinforced polymer composites with controlled interphase formed by plasma-polymerized tetravinylsilane and tetravinylsilane/oxygen thin films. The thin polymer films of specific physico-chemical properties and thickness were deposited to improve interfacial adhesion of glass fiber/polyester composites. The fiber surface modification was performed by using plasma enhanced chemical vapor deposition in low-temperature RF plasma operating in an various effective power range and different treatment time. Test results were examined in relation to the interlayer thickness and different treatment conditions. The prepared interlayers were analyzed to evaluate physico-chemical composition and properties (XPS, RBS, ERDA, FTIR and spectroscopic elipsometry). Selected mechanical properties were evaluated by AFM. Mechanical response of plasma interlayers was evaluated by short beam shear test and direct method of testing the interfacial shear strength using microindentation. The interphase shear failure was controlled by the shear strength at the interlayer/fiber interface as follows from experimental and model data.
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Charity Projects of Organizations Providing Care for Children with Disabilities in South Bohemia
LANDOVÁ, Lenka
The bachelor thesis "Charity Projects of Organisations Providing Care for Children with Health Disability in the Region of South Bohemia" deals with those projects that were founded by non-profit organisations and that provide care for children with health disability in the Region of South Bohemia. The aim of this thesis is to chart the charity projects of above mentioned organisations and to find out what is a proper and effective way to create them and what methods and procedures are used by non-state, non-profit organisations. The first research inquiry refers to a successful implementation of these projects. The result will be not only a realisation what kind of projetcs were created by the above mentioned organisations but also what is important for an organisation itself. Within the bounds of the second research inquiry I find out wheather there is an optimal procedure for the implementation of the charity projects of non-state, non-profit organisations. A qualitative method was used for a research part of this thesis. I used a method of a half-structured interview, a technique of a personal interview. A research group was selected for bringing the research into practice, which includes nine organisations seleceted from non-state, non-profit organisations providing a care for health disabled children in the Region of South Bohemia. It is more difficult for non-state, non-profit organisations it this field to obtain enough finances for providing services and for obtaining necessary aids than for state non-profit organisations because of different ways of fundraising . A non-state, non-profit organisation has several possibilities how to obtain necessary material and non-material sources. There are charity projects that offer means of selfless help; provided they are successful, they help the organisation to obtain necessary sources. It emerged from the research that it was very important for non-state, non-profit organisations to get a multi-source fundraising and supporters of their projects, mainly donors and sponsors, to obtain available care for children with heath disability. On the basis of the research, it is possible to state that non-state, non-profit organisations providing care for children with health disability, implemented many successful projects. The results of this thesis can be used in the way of an informative material for setting a complete view of a solution of the problems of the above mentioned organisations projects.
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The Public Procurement for the Supplies
Holzäpfelová, Vlasta ; Civínová, Denisa (advisor)
The thesis deals with the theme of procurement of supplies in the Czech Republic from its beginnings to the present in the context of legal and economic developments. The current situation is analyzed on the basis of the Public Procurement Act, in connection with monitoring the preparation and adoption of new legislation. Legal issues will be extended by an overview of relevant laws and evaluate the problems in the formation of tender documents for the conclusion of framework agreements for the supply and reviewing compliance with the principles of the Act on financial control in public administration. Theme in the application of profiling on public procurement, focusing on a framework agreement designed to capture recurring delivery. The study is supplemented with practical experience in the field of public procurement for the conclusion of framework agreements, provides an analysis of the positive and negative aspects of this method of procurement, including proposed solutions. The practical part is elaborated on the basis of a comparison of the specific tender documents with the statutory legislation, qualitative research and secondary data analysis of tender documents for contracts to supply a valid framework contracts signed by the selected organization in the years 2012-2016.
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Business project
Hašková, Barbora ; Pilař, Ladislav (advisor)
The purpose of this work is to give guidance on creating a business project for starting companies. The work is divided into two parts. In the theoretical part defines terms related to legal forms of business, and also will explain possible sources of funding. The last chapter discusses the importance and structure of the business project, an emerging company. In the practical part I will present a business project and legal forms of business, which I chose for the business project and bring the advantages and disadvantages of selected legal form and the reason why I have this particular legal form chosen. The next step of my work will be acquainting the reader with an analysis of the company surroundings and marketing studies. The most important part of the practical part of this thesis is the financial project, which transformed with the previous section of the business project into numbers. In line with the findings in the theoretical part I create a business project that focuses its activities on photographic services.
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Business project
Hašková, Barbora ; Pilař, Ladislav (advisor)
The purpose of this work is to give guidance on creating a business project for starting companies. The work is divided into two parts. In the theoretical part defines terms related to legal forms of business, and also will explain possible sources of funding. The last chapter discusses the importance and structure of the business project, an emerging company. In the practical part I will present a business project and legal forms of business, which I chose for the business project and bring the advantages and disadvantages of selected legal form and the reason why I have this particular legal form chosen. The next step of my work will be acquainting the reader with an analysis of the company surroundings and marketing studies. The most important part of the practical part of this thesis is the financial project, which transformed with the previous section of the business project into numbers. In line with the findings in the theoretical part I create a business project that focuses its activities on photographic services.
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Communication strategy of wood selling company by applying business model canvas
Toms, Petr ; Riedl, Marcel (advisor) ; Lenka, Lenka (referee)
The aim of my thesis is to define an issue of the business model Canvas now together with its implementation at the certain timber company tools with the help of tools like public relations, analyses of communication mix. In the theoretical part is described business model Canvas in detail and also defined the importance of communication in the market background including the marketing communication tools. In the practical part is with the help of business model analyzed and evaluated the current condition of communication mix at the certain timber company. Finally there are recommended the ways of improvement of the current marketing and communication system.
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