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Vykazování biologických aktiv a zemědělské produkce dle české účetní úpravy a IFRS
Kladivo, Jaroslav
This work deals with the reporting of biological assets and agricultural produce according to Czech accounting standards and IFRS. In the theoretical section is outlined process of accounting harmonization in the world and in the European Union. There are also analyzed the requirements for reporting and measurement of biological assets and agricultural produce according to Czech accounting standards and International Financial Reporting Standards. At the end of this chapter the key differences are summarized between the accounting systems. In the practical section, these systems are applied to the selected biological assets and agricultural produce and the results are then compared and evaluated the impact of the valuation according to these systems to the values of selected financial statements for the selected company.
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Analysis of Revenue Recognition in accordance with the Czech Accounting Legislation vs. IFRS
Bezděk, Jan ; Vašek, Libor (advisor) ; Procházka, David (referee)
The master thesis is focused on revenue recognition according to both the Czech accounting legislation and the International Financial Reporting Standards. The introduction is devoted to the general description of the Czech legislation regarding accounting provisions and also brief description of IFRS is provided. An analysis of the Czech accounting regulation of revenue recognition follows and it is continuously confronted with the IFRS. Based on this comparison, appropriate improvement proposals to the Czech accounting legislation are made. This analytical part is divided into several parts such as measurement of revenue, recognition of revenue, presentation and disclosure, revenue from contracts with customers and revenue from leases. Final part devotes to the harmonization process in the EU and world (convergence between IFRS and US GAAP).
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A limited liability company and reforms of its regulation in the legal orders of the Czech Republic and Germany
Brüning, Marcela ; Černá, Stanislava (advisor) ; Eichlerová, Kateřina (referee)
The thesis concerns the topic of a limited liability company and of reforms of its regulation in the legal orders of the Czech Republic and the Federal Republic of Germany and focuses on the statutory minimum amount of stated capital of a limited liability company. The goal of the study is to explore, using the methods of historical and geografical comparison, whether the statutory regulation of the statutory minimum amount of stated capital of the limited liability company in the Czech and German legal orders will persist or whether the statutory regulation of the amount of stated capital will change, allowing the founders of the company to determine the amount of stated capital individually, depending on the needs of the company. The structure of the chapters reflects the chronological development of the statutory regulations concerned and it also considers the development of the legislation of the European Union. Chapter One is introductory. Chapter Two explains the statutory regulation of a limited liability company in Germany under the Limited Liability Companies Act (GmbHG) of 1892, the subsequent spreading of this form of a commercial company in other legal orders and the efforts of the German legislative body to reform the statutory regulation. Chapter Three deals with the Austrian and...
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Dopady implementace směrnice o průmyslových emisích pro vybrané průmyslové činnosti
Stránská, Jana
The aim of thesis is to identify and analyze the most significant changes based on the implementation the Industrial Emissions Directive. Theoretical part is focus to explanation basic terms of environmental legislation. The practical part is focused to evaluation of impacts on metal industry. It describes the transposition of the directive into national law. For the achievement of the goal was made analysis of the industry, customers and identification selected category to determine how to prepare for the environmental requirements. The modeling of economic impacts was made by the generation of value. The thesis contains analysis of the impact of new requirements on employment and competitiveness. The conclusion summarizes information of the impact Industrial Emissions Directive including risk and recommendations.
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A comparison of the legal regulation of forest protection in the Czech Republic and France
Čeřovský, Martin ; Žákovská, Karolina (advisor) ; Drobník, Jaroslav (referee)
64 6 Závěr V závěru této práce se pokusíme shrnout nejvýznamnější shodné i rozdílné prvky obou právních úprav jak z hlediska formálního, tak i obsahového, materiálního. Vzhledem k tomu, že jak český, tak francouzský právní systém vychází z tradic kontinentálního práva, které navazuje na kořeny práva římského, nalezneme v obou případech řadu institutů upravených obdobně a rovněž formální zdroje poznání práva se budou díky totožnému vlivu shodovat. Nejinak tomu je i v případě právní úpravy ochrany lesa. Další skutečností, částečně ovlivňující obě právní úpravy bylo i uzavření dohody o přidružení mezi Českou republikou a Evropským společenstvím, jehož zakládajícím členem Francie byla, čímž se dovršila povinnost závaznosti acquis communautaire i pro Českou republiku a byl určen minimální právní rámec ochrany životního prostředí. 6.1 Shrnutí shodných a rozdílných rysů z hlediska formálního Zaměříme-li se, byť i jen zběžně na ochranu lesa ve francouzském právu s již minimální znalostí lesního práva českého, na první pohled jsou nám zřejmé rozdíly. Zatímco český zákonodárce upravil matérii ve formě zákona, kterým je zákon č. 289/1995 Sb., o lesích a o změně a doplnění některých zákonů (lesní zákon), ve znění pozdějších předpisů, stalo se tak ve Francii, jako i v případě většiny jiných úprav zásadnějšího významu,...
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Kvalita mléčných výrobků - jogurty
Bermannová, Hana ; Chvojková, Helena (advisor) ; Štafen, Miloš (referee)
Práce je zaměřena na kvalitu mléčných výrobků z hlediska legislativy, kde popisuje nejdůležitější právní úpravy týkající se mléčných výrobků. V praktické části se soustředí na hledisko spotřebitelské. Na základě spotřebitelského testu jsou navržena doporučnení pro zlepšení systému testování.
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The application of the process of high-pressure hydrolysis with nitric acid at the production of biogas from hay
VANĚK, Zbyněk
This thesis deals with the technology of the high pressure hydrolysis with nitric acid (HNO3) in biogass production from the hay. The theoretical part is focused on the basic information about the acid hydrolisis. Much attention is ingaged in the lignocellulosic materials and methods of their treatment.The hay was crushed, pelleted and subsequently subjected the acid hydrolysis in the high-pressure hydrolyzer (UV CZ 21314) at pressures (0,475 MPa, 0,934 MPa, 1,611 MPa). As the hydrolysis reagent was used highly concentrated (65%) nitric acid (HNO3). The pressure was achieved in the hydrolyzer by the steam in temparature of 190°C, the residence time of the phytomass in the machine was 500s. Based on the mapping process with wide CO2 production were selected the interesting areas, which were subsequently carried out detailed mapping process using batch simulations at CH4 production. After the mathematical interpolation of the maxima the values were used in the economic analysis, that fully respects the technological possibilities and legislative constraints.
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