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IFRS and accounting of revenues
Svobodová, Tereza ; Krupová, Lenka (advisor)
The thesis deals with rules for right reporting of revenues, which result from International accounting standard IAS 18 -- Revenue. There is briefly characterized the harmonization of financial reporting in the introduction. After that follows the development and the history of IFRS. The third part contains the analysis of the standard IAS 18 -- Revenue and standard IAS 11 -- Construction contracts, including three according interpretations. The final section is focused on the research of ten annual reports with a view to explain the observance of IFRS standards in pracitice.
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Applying Business Intelligence tools for the Financial and Property Analysis of Municipalities
Horký, Martin ; Novotný, Ota (advisor) ; Toth, Petr (referee)
This master thesis deals with the software support of one Financial and Property Analysis of Municipalities (FAMA). The co-author of this method is Doctor Petr Toth from the Institute of Public Administration and Regional Development at University of Economics in Prague. The method is supported by Microsoft Access database application and two C++ applications ArisDestiller and Prognoza at present time. The aim of this thesis is to evaluate the present software support of Financial and Property Analysis and implement an alternative solution based on Business Intelligence tools. Chosen part of analysis is implemented in the pilot project using Microsoft SQL Server 2005 environment. The thesis focuses mainly on using integration tools for XML data. The contribution of the thesis is to implement data warehouse, which uses the municipalities'annual bills in XML format from the database of Ministry of Finance of the Czech Republic. The Financial and Property Analysis method and the current software support are discussed in the first half of this thesis. The other half of the work is dedicated to the Business Intelligence pilot project. Both means of software support are reviewed and compared from various perspectives in the conclusion.
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Vývoj hospodářství v Československu v první polovině šedesátýc let a jeho příčiny
Šmejkalová, Veronika ; Ševčík, Miroslav (advisor) ; Váňa, Daniel (referee)
The first half of the sixties of the twntieth century implied a certain landmark in the Czechoslovak history when the dynamic economic development in the fifties was changed for the economic stagnation. The lowest annual increases of national product during the central planning in Czechoslovakia were created just in this period. The lowest growth of the national product was reached in 1963 when the national product decreased in absolute value of 2.1 % in comparable prices. This negative value was unusual even among other countries of the socialistic block. This diploma thesis deals with causes of this stagnation of the Czechoslovak economy in the first half of the sixties of the twentieth century. It consists of five chapters; each is devoted to a certain possible cause of this stagnation. The first chapter outlines the economic development of Czechoslovakia since the end of wordl-war II till the end of the fifties. The second chapter concerns with the structure of Czechoslovak economy and its reform by the end of the fifties. The fourth chapter is related to the development of external economic relations of Czechoslovakia reflecting the performance of foreign trade. The last chapter deals with the state of the Czechoslovak economy in the first half of the sixties.
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The History of "Tramping" (Hiking) in the Kačáku Basin
Hlaváč, Michal ; Kašpar, Ladislav (advisor) ; Waic, Marek (referee)
Hlavním důvodem pro sepsání této diplomové práce byla potřeba představit ve světě unikátní české trampské hnutí. Na základě shromážděných historických dat se pokusím osvětlit důvody jeho vzniku, nastínit vývoj, který v průběhu desítek let prodělalo a popsat sportovní aktivity, kterým se trampové věnovali. Dalším hlediskem pro zpracování práce bylo i to, že podobným tématem se na různých vysokých školách zabývalo jen malé množství diplomantů. Protože trampské hnutí nebylo oficiálně organizováno, lze o něm nalézt jen velmi málo literatury či jiných historických pramenů. Nejznámější publikací je kniha Boba Hurikána Dějiny trampingu, zabývající se vznikem a historií tohoto hnutí přibližně do čtyřicátých let 20. století. Nutno ale konstatovat, že se v tomto díle občas objevují nepřesnosti. I přesto je to ale práce zasluhující si obdiv. Zvlášť když si představíme, že podklady pro jeho sepsání autor shromažďoval v době, kdy to bylo složitější než dnes a zabýval se celou Československou republikou. A jelikož sám patřil k průkopníkům trampingu, čerpal často z vlastních vzpomínek a vyprávění pamětníků. Dalším důležitým pramenem, zabývajícím se historií trampingu, je kniha Český tramping 1918 - 1945 autorů M. Waice a J. Kossla. Je to relativně novodobé dílo, vydané v roce 1992. Díky tomu představuje danou problematiku...
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The Development of Singing Skills in Children?s Choirs in the Lower Grades of Primary Schools
Heřmanová, Lenka ; Veverková, Jana (advisor) ; Tichá, Alena (referee)
This diploma work is intended on the progress of singing skills in children's choirs at primary schools, it means what kind of exercises are used within the framework of voice culture. It is divided in several parts: History of children's choirs in the Czech Republic - here is brief information about development of this type of choirs in our republic. There is only general information about children's choirs until 1918 and the next years do more into details. Singing skills - here you can find several possibilities of classification (by Hana Váňová and Ladislav Daniel) and some of skills are described and explained more in detail. Games and motivations for children - it is here to bring a theory near to children. It is good to take advantage of games or another activities to progress of concrete skills. There are some ideas in this part. School choirs - here is brief information about types of children's choirs, importance and aims of choral singing or optional subject Choral singing at primary and secondary schools. Exercises before singing - this part is introduced with some information about exercises before singing, but here are main observations and exercises, which I have got from my calls on choice and also not choice children's choirs. The objective of this work was to size up my knowledge...
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Character and characterisation in Czech novel in the fifties
Sladký, Pavel ; Šrámek, Petr (advisor) ; Bílek, Petr (referee)
My Diploma work, entitled Character and Characterization In The Czech Socialist Realism Novel In The 50th ofThe 20th Century analyses the prose ofthe darkest times ofthe czechoslovak totalitarian regime. I focused on a so called constructive novel (budovatelský román, dealing with contemporary problems of rebuilding the society) and stories from a recent history, which came about e.g. during the times ofWorld War II. Second chapter's subject is the socialist thinking about literature. There I focused on a character itself, which was one of the most important literary categories at that time. Character helped the readers to overgo aesthetic distance in the relation to the text and to authentify the worldmaking model of a fiction. Cognitive possibilities and didactic demands on a prose were the most important things for a conception of art in the czech fifties. The incongruence of a categorization and personalization (terms introduced by Ralf Schneider) in characterization and separateness of ideological scheme and personal individualization were the reasons why the constructive novels were so schematic. In the third chapter I analyse concrete characters and symptomatic situations. For a novel in the fifties the most important thing was to pIan the ideological conf1icts and alterocharacterization schemes -...
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The property insurance in the retail sector
Černá, Andrea ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
The topic of this bachelor thesis is the property insurance in the retail sector with emphasis on the home insurance. Firstly, the thesis discourses on general information about property insurance, its history and its fundamental elements. Then follows break-down to real estate insurance and home insurance and assessment of the current situation on the Czech market for these products. In the final part there is a comparison of products which are offered by three of the largest insurance companies in the Czech Republic. The acquired information is lately used for calculation of premium for a model household. The benefit of this thesis is an overview about home insurance and introduction of necessary information which should be concerned while negotiating these type of insurance.
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Possibilities of development of private farms in the microregion Nechanicko
Vašáková, Eva ; Pazderů, Kateřina (advisor)
Diploma thesis possibilities of development of private farms in the micro Nechanická is focused on designing a business plan for small farmers, which since 2002 operates in the cultivation of small fruits. The farm is located in Labe, near Hradec Kralove and was "greenfield". Since its creation, developed and expanded, it currently manages a set on 20 hectares of land. Traditional methods are grown and harvested cherries, red currant and black currant.
The theoretical part deals with the processing of evidence from the available literature concerning the history of horticulture and fruit growing contemporary, state support for farmers and private enterprise. Furthermore, I describe the region in which the farm operates, including the assessment of competition.
The practical part is focused on assessing the current state farms and to assess the proposed changes. This is a business plan, which aims to propose such changes in the structure of grown fruits, which should contribute to the diversification of farms and mitigating business risks. The result should be a financial benefit for the farm, respectively. propose such procedures, which would allow to employ another member of the family and the farm was sustainable for the next generation.
The business plan is aimed at changing tracks grown fruits, to changes in its practices of cultivation and harvesting, taking full advantage of current opportunities farm so that the economic benefit was achieved as soon as possible, with due lowest cost. The project economically assessing the project from two perspectives - without the use of subsidies and their utilization. The proposed amendments seek to achieve the highest quality production, which is then preferably be sold.
In the end, the project is evaluated and assessed the return on investment provided grants and without their support. It is also evaluated the possibility of further employment of a family member and the emergence of family farms.
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Corporate Culture
Svačinová, Tereza ; Pilař, Ladislav (advisor) ; Tučková, Karolína (referee)
This bachelor thesis deals with the topic of corporate culture that is an important part of every company. The first part is focused on the theoretical concept of the topic and is based on a specialized literature study. General ideas, such as characteristic of corporate culture, its history, origin, structure, elements, typology, content and power, research, impact on individuals and the way of change, are also defined here. In the practical part, it was come out of questionnaire and observation made in the specific company. Results were reviewed and a solution of the current situation in the company was suggested.
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