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Economic Evaluation of Projects in Road Infrastructure in the Czech Republic and Slovakia
Čajová, Mária ; Vařbuchta, Petr (referee) ; Hromádka, Vít (advisor)
This diploma thesis deals with the problems of economic evaluation in road infrastructure projects in the Czech Republic and Slovakia. In the analytical part the methodology in both countries is solved, diversity is analyzed and in the end the searched differences are assessed. On the basis of results, recommendations are presented. The practical part is concentrated on the proper differences that are further included in the methodology. The general evaluation of advantages and disadvantages of the economic assessment method and suggestion of possible adjustment of the method in the Czech Republic and in Slovakia had been the result of the work.
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British VS. American English – A comparative study
Ohrazda, David ; Šťastná, Dagmar (referee) ; Sedláček, Pavel (advisor)
Tato bakalářská práce je zaměřena na porovnání rozdílů Britské a Americké angličtiny, dvou nejrozšířenějších variací anglického jazyka, který je po celém světě využíván ať už jako mateřský jazyk nebo vyučovaný druhý jazyk pro snazší mezinárodní komunikaci. Práce se stručně zabývá historií jazyka a následně rozebírá rozdíly v oblastech gramatiky, výslovnosti a slovníku s příklady dané problematiky. Práce rovněž pojednává o kulturních vlivech, které ovlivnily vývoj jazyka. Pro práci jsem použil knižní a internetové zdroje. Hlavním cílem bakalářské práce je poskytnout a ukázat jakým způsobem se jeden jazyk může lišit na základě odlišné národnosti.
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Problems Derived from Differences between Czech Accounting Law and IFRS
Čech, Vratislav ; Jakubcová, Marie (referee) ; Beranová, Michaela (advisor)
Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
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Transformation of Financial Statements in Accordance with the International Financial Reporting Standards
Bříza, Michal ; Studnařová, Leonora (referee) ; Beranová, Michaela (advisor)
Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS standards’ requirements. Thesis provides fair view on company’s financial position and serves as a tool for comparison of its performance with outlandish entities that report in compliance with IFRS principles.
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Origin and development of women's ice hockey
Frolíková, Tereza ; Kašpar, Ladislav (advisor) ; Pokorný, Ladislav (referee)
The subject of the bachelor's thesis is a summary of women's ice hockey from history to the present in the world and in our country. The main goal is therefore an overall analysis of the development of this sport, how women's hockey was created and developed, when it experienced the greatest boom and when, on the contrary, it declined. The secondary goal is to outline the development of the rules and summarize the current situation of women's hockey. In the beginning of the thesis, a brief description of this sport is given and the origin of hockey is described. Furthermore, the most famous women's hockey names are mentioned here, and at the end of the work, the differences between the rules of women's and men's ice hockey are defined. Key words: ice hockey, women's hockey, match, history, rules
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