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Producing of aluminum shell
Šindelka, Karel ; Peterková, Eva (referee) ; Lidmila, Zdeněk (advisor)
The bachelor's thesis is focused on the design of a large-caliber signal cartridge. As a semi-finished product, a dome is chosen, which will be cut from aluminum sheet, according to the ČSN 42 4005 standard. Thanks to good cold formability and a large production series, it is suitable to use back-extrusion technology. The semi-finished product for this operation is a calibrated roller, from which a thin-walled cup is subsequently formed. Another operation is the shaping of the bottom of the cartridge case, in which it is necessary to create a flange and a cavity for the match. Since the semi-finished product is cut from a sheet metal sheet, it is advisable to choose multi-row cutting, in which the material utilization is about 70%. Thanks to the combined set of tools, it is possible to perform several operations per machine stroke. In this way, hundreds to thousands of pieces can be produced per hour. The extruder and extruders are made of tool steel 19 423 according to the drawing documentation.
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Producing of aluminum shell
Šindelka, Karel ; Peterková, Eva (referee) ; Lidmila, Zdeněk (advisor)
The bachelor's thesis is focused on the design of a large-caliber signal cartridge. As a semi-finished product, a dome is chosen, which will be cut from aluminum sheet, according to the ČSN 42 4005 standard. Thanks to good cold formability and a large production series, it is suitable to use back-extrusion technology. The semi-finished product for this operation is a calibrated roller, from which a thin-walled cup is subsequently formed. Another operation is the shaping of the bottom of the cartridge case, in which it is necessary to create a flange and a cavity for the match. Since the semi-finished product is cut from a sheet metal sheet, it is advisable to choose multi-row cutting, in which the material utilization is about 70%. Thanks to the combined set of tools, it is possible to perform several operations per machine stroke. In this way, hundreds to thousands of pieces can be produced per hour. The extruder and extruders are made of tool steel 19 423 according to the drawing documentation.
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Marketing Activities Support of Innovation
VODÁK, Robin
The diploma thesis titled "Marketing Support for introducing Innovations to the market" was intended to process recommendations for marketing support for introducing innovations to the market for the selected business. The main sub-goal of the work was to determine the prognosis of the future development of innovation - a specially developed vending machine for the preparation of nutritional supplements, including the right choice of types, brands, flavors and prices of individual nutritional supplements. The goal of the work was fulfilled. The evaluation of the results and the subsequent recommendations were based on the results of the questionnaire survey and the results of market testing.
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Jesus in the Garden of Gethsemane
Týfa, Petr ; Brož, Jaroslav (advisor) ; Ryšková, Mireia (referee)
Jesus in the Garden of Gethsemane: Jesus Prayer to Father in the Context of the Passion Story The presented thesis concerns with the issue of Jesus prayer in Gethsemane garden and its meaning in the passion story. It compares the accents of the evangelists and explicates the pericope with focus on the ultimate meaning of the event. The thesis has the form of exegesis, follows the publications of the important Czech and foreign authors, who are concerned with the issue more deeply, and tries to look for the interfaces and the distinctions in their theological views. The thesis shows and develops the important issues, which appears in the story. It is primarily the relationship between Jesus and his disciples, who fail, when they should offer the assistance to his Master and, also the issue of anxiety and fear, what Jesus passes through, alone. No less important motive is also the relation between the soul and the body. The thesis emphasizes the double meaning of the event - the historical and the eschatological ones; in that frame then discusses the issue of the hour, the cup and the temptation. The thesis also points to many references to the Lord's Prayer, and to the issue of the vigilance of the disciples, in meaning of their readiness for the spiritual battle. At the end, the thesis tries to...
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Ceramic Mug intended for Children of Preschool age
KLEINOVÁ, Klára
My bachelor work called "A ceramic cup for pre-school aged children" is consisted of two parts theoretical and practical. The theoretical part looks into design function especially its hygienic role. All demands for design are limited by the target group's age. Since my work focuses on children there are very specific types of cups which meet the requirements of the concrete age group and also shows mugs' shape safety. The practical part of my work deals with psychology of colours and material which can affect user's perception of the product. A photography documentation and a final drawing are part of the work as well. The practical part also includes the final product shown within a small set. Sketches and cup's other colour options are included too.
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The Inventory in the Perspective of the Czech Accounting Standards and the International Financial Reporting Standards (IFRS)
WEINAROVÁ, Milena
The diploma thesis is aimed to explore the issue of the inventory while comparing CAS and IFRS. The section concerning the theory of the issue includes the inventory characteristics, methods of valuation and the accounting of the inventory according to the CAS. The following section of the theory is describing the inventory, its valuation, and showing it in statements according to the IFRS. The section concerning the issue in practice provides information about selected manufacturing concern with determining the inventory. First part includes the analysis of differences between the method used by the accounting entity and methods approved by the IFRS when valuating the consumption of the inventory. In the following part of the section are solved problems of the spare parts accounting in the CAS in comparison with the IFRS. The last part of the section includes the analysis of the sale of their own products at the end of the accounting period relevant to the accounting entity in comparison with the methods the IFRS. Each chapter provides some suggestions or solutions to should achieve the true and fair view of the company's accountancy.
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The proces of transition company from the IFRS to the Czech accounting regulations
Mráz, Matěj ; Vašek, Libor (advisor) ; Procházka, David (referee)
This thesis deals with the process of transition from IFRS to the Czech accounting regulations. This issue is currently insufficiently addressed and poses for businesses that would address the transition, considerable difficulties. The thesis points to basic differences in the approaches of both GAAP. They are generally described in the first part theoretical. In the second part, practical, is an analysis of selected items in the financial statements, and then within a complex sample illustration of the differences and illustrate their transfer to the fictional company.
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Comparison of the purchase and deposit business establishment (accounting solution)
Zelená, Michaela ; Vomáčková, Hana (advisor) ; Míková, Marie (referee)
This thesis deals with comparison of the purchase and deposit business establishment in accounting terms. This task deals with the legal definition of the purchase and deposit business establishment after the recodification of Czech private law, which is valid from 1st of January 2014. When there have been several changes, which relate to just purchase and deposit business establishment. The terminology has changed, instead the company used establishment. The basic theme of this thesis is the accounting treatment for the purchase and deposit business establishment both in terms of general concepts and Czech accounting standards. The application part is dedicated to the accounting treatment of the mentioned transactions in accordance with international financial reporting standards and Czech accounting standards. Keywords: purchase of the business establishment, deposit business establishment, recodification, accounting, IFRS, Czech accounting standards
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Research and development of intangible assets under IFRS, US GAAP and CZ GAAP with the focus on ICT sector
Hlobilová, Veronika ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This master thesis deals with intangible results of research and development with a focus on the ICT sector from the perspective of two world-scale systems IFRS and US GAAP and their comparison with the Czech accounting standards. The introductory section focuses on the general definition of research and development by the FRASCATI manual, the macroeconomic dimension of ICT sector and ICT project life cycle, as defined by methodology MMDIS. It follows the part that deals with the specific definition of intangible results of research and development in IFRS, US GAAP and Czech accounting standards whose differences are indicated by the subsequent chapter. At the end of the thesis it deals with the examination of the relationship between the reported costs of research and development and the market price of the shares of specific companies listed on the NASDAQ comparing two methods - the date of the financial statements release and analysis of the annual changes.
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Accounting and tax aspects of accounting for inventories according to CAS and IFRS
KAHOUNOVÁ, Veronika
This Thesis deals with the Accounting and tax aspects of accounting for inventories according to CAS and IFRS. Theoretical part contains characteristics of inventories, methods of valuation and accounting of inventories according to CAS. Another part of the theory describes the inventories, their valuation and reporting in accordance with IFRS. In the practical part is characterized the selected company with demarcation its inventories. Practical part it also contains an analysis of the differences between the methods and procedures used by the entity and methods authorized in IFRS in the valuation of own production and consumption of inventories. In another part is an analysis of the influence of valuation methods of consumption inventories on economic result. At the end of each chapter are suggested improvements or solution of the problem. Finally it is shown a total comparison of the reporting for inventories according to CAS and IFRS.
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