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Analýza využití globálního pozičního systému (GPS) v podmínkách precizního vinohradnictví
Stehlíková, Martina
The thesis Analysis of the Application of the Global Positioning System in Conditions of the Precision Viticulture consists of a theoretical and a practical part, each one of these then comprises of several subchapters. The theoretical part deals with the application of the global positioning system in agriculture from a general perspective and it examines individual contemporary monitoring technologies. The practical part of the thesis includes an analysis of data provided by a selected viticulture business which employs the global positioning system with the view of increasing work efficiency.
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Anglicisms in the Contemporary German and its Role in the Teaching German as a Foreign Language
STEHLÍKOVÁ, Martina
The diploma thesis deals with anglicisms in the contemporary German. The theoretical part concerns the linguistic aspects of the anglicisms in the phonetic, grammatical and lexicological field. The empirical part contains the corpus of anglicisms, which is created by the means of excerption of the internet magazine for young people YAEZ. It is followed by the corpus analysis of the chosen anglicisms. These results are incorporated into the didactic material at the end of the thesis. The aim of the thesis is to carry out the corpus-based analysis of the anglicisms and to discover the possible use of the anglicisms in the teaching German as a foreign language. The author applies the methods of corpus linguistic corpus DeReKo und its program COSMAS II in order to verify the lexical and grammatical features of the chosen words.
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Využití tradičních hodnot a vliv západního modelu podnikání ve vinařství
Stehlíková, Martina
The Bachelor's Diploma Thesis Utilization of Traditional Values and the Influence of the Western Model of Enterprise on Viniculture is divided into four main chapters which are further divided into subchapters. The first chapter deals with the development of viniculture in Western European countries and the current state of global wine production. In the second chapter I analyse traditions related to viniculture, folklore and vinitourism. The third chapter describes wine enterprises in the Czech Republic, wine import and export, wine business legislation and the wine black market. The last chapter explores the basic characteristics of the wine business model and the new alternatives in the sphere of marketing and digital technologies.
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Account Receivables in the Financial Statements of Business Entities in the Czech Republic after 1st January, 2016
Stehlíková, Martina ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor thesis aims to provide a comprehensive overview of the account receivables creating a group of accounting relations together with the liabilities. The thesis discusses the account receivables only from the point of view of the accountancy and the law, not the taxes. The basic terminology followed by the characterisation of the account receivables is defined in the theoretical part. It also includes the possibilities of the account receivables emergence and dissolution as well as the collection method. Account receivables valuation is described with regard to two steps: account receivables valuation at the date of the case and at the balance sheet day, which is directly linked to the account receivables inventory including allowances for bad debts and the write-offs. In the final part of the theory, the various means of the account receivables securitization are presented. In the practical part of the thesis, the accounting entities are divided with respect to four categories (micro, small, central and large accounting entities) and in the context of the audit duties. As far as the selection of the entities is concerned, they have been chosen from the construction sector. The stated hypothesis forms three parts: the creation of the trade allowance for bad debts in both audited and non-audited companies and the ratio of these to the other account receivables.
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