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Audit of Financial Statements
Fratriková, Denisa ; doc.ing.Mariana Strenitzerová, Ph.D. (referee) ; Fedorová, Anna (advisor)
In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.
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Audit of Receivables
Miskos, Jan ; Mazuch,, Jan (referee) ; Beranová, Michaela (advisor)
The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.
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Audit of the Financial Statement in an Enterprise
Junák, Vladimír ; BA,, Petr Svoboda, (referee) ; Čižinská, Romana (advisor)
The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.
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Hall
Žilinský, Michal ; Cenek, Filip (referee) ; Mikyta, Svätopluk (advisor)
Using slow camera movement in 20 minutes in five video scenes of completely CGI-rendered environment called Area of Universal Latency, I am mapping space-time of the zone which is located in the north-western Slovakia. Minimalistic narration of the autonomous single-channel video projection is confronting subjectivism with universality of the Anthropocene, vanitas and spirituality with the belief of consumerism in infinite accumulation and simulacra of virtuality with the absolute truth. The story of this video-poem is communicated through virtual environment, composed sounds and natural noises. This thesis is presenting a fragment of my attempt to record the morphology of the specific place through which, as the title of the video states, I am indicating the state of reality and its consequences yet not describing it explicitly.
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Archive+
Domiňáková, Michaela ; Ponešová, Barbora (referee) ; Kristek, Jan (advisor)
The design theme is not just the archive as a repository of past, but primarily center of architecture as a platform for sharing ideas and shifting boarders in architecture. This makes an institution with overlapping contradictory programs at different levels. It is both closed and open. These two counterparts are solved in spatial and material „spiral“. On the one hand, there is the notion of absolute closeness that of archive, on the other there is also the idea of the maximum openness of public space. Closeness and openness are transcribed in mass, materiality as well as programmatic solutions of space. The aim is to modulate the degree of social interaction in each of the spaces according to its function.
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Germ and potential
Kachtíková, Michaela ; Houser, Milan (referee) ; Mikyta, Svätopluk (advisor)
Bachelor's thesis deals with topics such as presence, perception of corporeality and oneself appear in the context of the process of creation of a work. The evolving themes reflect subjective present vision and fascination with materiality, in order to achieve sustainable art and life. It asks questions of aesthetic - philosophical nature. What is the relationship between art and sustainability, the relationship between work, its creator, and objects? The work that was created is a material artifact, a record of being in the past and in the present. It is like a record arc, a photograph of a given reality, created to understand the past in the future. It is a reflection of the inner nakedness, internal processes, inner emotions and thoughts which shape the inner aspects of the psyche, expand into space, crawl, fill, and have their own distinctive life.
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MISSING AND DISAPPEARING
Langer, Jan ; Havlík, Vladimír (referee) ; Mikyta, Svätopluk (advisor)
This work documents the author's interest in drawing and is based on the mental background of his artistic creation. The work is guided by the interest in the physical conditions of the drawing itself (materiality of the drawing), but also in the study of drawing as a fluid material of artistic creation, entering into the relationship with the image (drawing as a material). At the same time it deals with the process of creation itself and the phenomenon of repetition. The primary goal of the whole work is not the deliberate laying of pre-formulated questions and the subsequent search for their answers, the presentation of some finished truths, or the mere illustration of a certain issue, but rather the process of finding questions that emerge during the process of creation itself.
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Audit of Financial Statements of the Selected Company
Miskosová, Lenka ; Krejčík, Ondřej (referee) ; Křížová, Zuzana (advisor)
The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
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Life After the Bin: Used clothing between gift, commodity, raw material and waste
Sedláčková, Markéta ; Abu Ghosh, Yasar (advisor) ; Zandlová, Markéta (referee)
This thesis explores different lives of used clothing donated into charity clothing bins. Multi-sited ethnographic research makes visible the diverse lives of the collected material that vary substantially depending on the type of organization and the scale of their work, ranging from small non-profit organizations to large-scale recycling companies. The key practice is sorting which separates heterogeneous materiality into specific categories and transforms discards into gifts, commodities, materials for recycling or waste. However, these categories are far from being fixed or clear-cut, rather the value of the collected postconsumer material is continually being negotiated and is shifting dependent on the context. Key words: second hand clothing, waste, materiality, bin, recycling, value, sorting, gift, commodity
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