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Dopady implementace IFRS 16 na finanční situaci nájemce ve vybraných odvětvích
Steiner, Jiří
Steiner, J. The impact of implementation of IFRS 16 on financial situation of lessee in selected industry sectors. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis deals with impact of implementation of new IFRS 16 standard on the lessee. The first part of the thesis defines lease, describes the lease financing and distinguishes types of leases. After that lease is described in the framework of international accounting standards, the current treatment IAS 17 is analyzed, there are described the main problems leading to the need for change, explained capitalization of lease and the new IFRS 16 standard is analyzed. The end of the first part focuses on issues relating to financial ratios. In the second part of the thesis comparison of reporting of lease according to IAS/IFRS and US GAAP is performed, there are identified lease intensive sectors, quantified impact of implementation of IFRS 16 on financial statements of lessee and its effect on selected financial ratios and Altman model is calculated. The conclusion summarizes all findings and recommendations formulated by author.
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Nové trendy v motocyklových olejích
Steiner, Jiří
This bachelor thesis deals with the topic of motorcycle oils and overall with lubricant issues. In the first part, the work is focused on lubricants in general, how they are used, how these lubricants are divided, and last but not least, how lubricants are stored and transported. The next part is focused on engine oils. How engine oil is produced and what was their evolution, engine oil requirements, function, properties and classification of engine oils. Next part is about additives which are used and what kind of additives we have. The penultimate part is devoted to motor oils and to the problem of lubrication of two-stroke and four-stroke engines. In the last part, the thesis is focused on new trendy motorcycle oils and solves the production of modern motor oils.
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Dopady změny sazeb spotřební daně z tabákových výrobků v ČR
Steiner, Jiří
Steiner, J. The incidence of changes in the rates of excise duty on tobacco products in the Czech Republic. Bachelor thesis. Brno: Mendel University in Brno, 2015. The bachelor thesis deals with the incidence of changes in the rates of excise duty on tobacco products in the Czech Republic to 1st January 2014. The first part of the thesis defines the basic terms relating to the tax system in the Czech Republic, the tax incidence, excise duty on tobacco products and harmonization of the tax legislation of the European Union and the Czech Republic. In the second part of the thesis are monitored prices of selected tobacco products, classified effects of rate changes on producers, consumers and the state budget of the Czech Republic and on the basis of a public questionnaire is estimated change in the consumption of tobacco products with respect to future planned changes. The conclusion summarizes all findings and recommendations formulated.
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