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The influence of economic security unit of the volunteer firemen of the village on a budget selected municipalities in South County.
MICHAL, Petr
Civil Defence was in the Czechoslovak Socialist Republic in 1990, defined as a set of measures that are intended to prepare the state and the society it lives to defend before the war. Armed conflict in the then bipolar world could occur within a few days because of preparation for such a conflict took place on both sides for decades. Quitting called. Cold War, a period in which to minimize the possibility of a global military confrontation. However, the newly defined and continue to occur, often difficult to predict, security threats and risks. Protection of lives, health and property values, along with sovereignty, territorial integrity and protection of the democratic foundations of the newly formed Czech Republic, the basic duty of the state. Responsibility for the protection of the population in the newly constructed system of protection of the population in the Czech Republic, partially transferred and distributed to all levels of government, including municipalities and small towns. Newly constructed Integrated rescue system became progressively a linchpin in the coordination of activities and procedures in preparing for emergencies in rescue and clean up operations and to protect against the crisis states, and after the state of emergency. This thesis is aimed to carry out data collection from ten cities of the reporting period with extended powers, which is based in the South Region. File data collected will be evaluated and the evaluation in order to determine the economic performance of the financing protection of the population in a particular city. The assessment will be done in relation to the basic element of civil protection units which are voluntary municipal fire brigade. The thesis will be evaluated the impact of funding fire protection budget of the municipality. Work wonders, what is the trend in financing those units while trying to answer the question, what is the impact on the budget funding specific community. Both responses will be made a conclusion that communicate, whether financing is adequate fire protection units or not. Investigations will be carried out at one of the village extended powers, therefore, from a global perspective, this will not result in a valid conclusion about the crucial work. Wider research on the topic, with a similar focus, however, may, if the interests of society, such data can bring.
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Consolidated financial statements in accordance with UK GAAP
Jakšová, Martina ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
This thesis deals with consolidated financial statements prepared in accordance with UK GAAP and compares selected areas with the approach according to IFRS. The thesis describes development of UK accounting legislation from its beginnings to its current form focusing mainly on consolidation. It also outlines content of the key accounting standards that are relevant for the subject. The emphasis is put on use of the full consolidation method in preparing consolidated financial statements. The thesis also deals with accounting for investments in associates and joint ventures. Therefore it is necessary to define the criteria according to which it can be assessed whether an entity controls another entity. Another field of study is dedicated to new standards coming into effect for accounting periods commencing on or after January 1st, 2015. Benefits of changes that are incorporated in the new standards are subsequently evaluated. The aim of this thesis is to describe development of rules for preparation of consolidated financial statements in accordance with UK GAAP and to assess to what extent is UK GAAP affected by global convergence of accounting systems.
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The Future of British Financial Reporting
Eckertová, Zuzana ; Žárová, Marcela (advisor) ; Procházka, David (referee)
This study examines changes in British financial reporting that are in the progress with the focus on the year 2012. The subject of the analysis are the differences in selected areas between the new proposals (FREDs 46-48) and current FRSs, former proposals (FREDs 43-45), IFRS for SME, and "full" IFRS. The results suggest that Britain continues to preserve some particular treatments, even though those are not fully in line with IFRS for SME or "full" IFRS. In addition to this, formats of the financial statements according to UK GAAP were examined. The result suggests that the current formats defined by the company law will be preserved. The popularity of vertical balance sheet, which is typical for the UK, is illustrated by examining financial statements of selected companies.
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The regulation of accounting in the United Kingdom
Larišová, Marie ; Sklenár, Roman (advisor)
This bachelor thesis describes the regulations of the accounting system in the United Kingdom. In the beginning it focuses on the factors that affect the system of British national accounting. It is necessary to identify these factors to realize the basic differences between the methods of regulation in the United Kingdom and in the Czech Republic. The objective is to present the history of accounting profession and regulation of accounting in the United Kingdom, to offer an overview of standards and norms in British accounting and to introduce the crucial organizations involved in the process of the development of Britain's accounting.
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Economical crisis in the USA 2007-2009
Puzanova, Daria ; Sirůček, Pavel (advisor) ; Džbánková, Zuzana (referee)
This diploma work describes the financial and economical crisis that has emerged in the USA during the year 2007. In the work the preceding recessions and the flow of the current crisis are being analyzed. Attention is also given to a detailed study of the pre-crisis period in the USA economics and the identification of the root causes of the crisis and their interrelationship. The final part of the work is dedicated to the examination of the crisis consequences and the possible ways of its progress
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