No description available.

This thesis deals with rules for reporting of revenues from long-term contracts, which is based on International Accounting Standard IAS 11 - Construction contracts. First, it briefly describes the emergence and development of standards and structure of IAS 11. Chapter 3 defines the basic concepts. In the fourth chapter is an analysis of expenses and revenues of long-term contracts in accordance with IAS 11 and in accordance with IAS 18. The fifth chapter analyzes the methods of recognition of contract expenses and revenues, including examples and requirements for disclosure, the problems associated with reporting in accordance with these methods and methods used in the Czech Republic. The sixth chapter deals with the related interpretations IFRIC 12 and IFRIC 15. The last part is focused on the research of ten annual reports in order to clarify compliance with IFRS in practice.

The dissertation thesis provides a comparison of approaches to the audit - compliance audit, performance audit and financial audit, on example of PPP project. The fact that the border between both parties of PPP project can not be generally defined provides space for the comparison of audit in the public and private sector. The topicality of the theme is given the fiscal problems not only in European countries, where most countries are looking for a way of extending the budget constraint to private sector engagement in the form of PPP projects. Therefore, PPP projects in the world are increasingly popular form of financing. Each includes every new minister of finance includes PPP projects as a possible source of budget. PPP projects, however, represent a huge, long-term investment, that large amounts of money are invested over long time periods. Large fiscal risk would occur in the corrupt environment, with a real threat of government failure, where the supplier has better information through a quasi-monopoly position and large fiscal risks. This risk persists many years and is associated with the provision of large state guarantees in an uncertain economic and societal benefit, taking place to constrain the budget for future generations. PPP project can be agreed only if resources are used efficiently in accordance with societal consensus and the pace of economic growth and public revenue consistently exceeds the real interest rate on public debt. Therefore, PPP projects in the world are increasingly popular form of financing.The fact that this form of financing should be transparent among other things, regularly audited.

Diplomová práce je zaměřena na oblast rozpočtů ve firmě DATEV.cz s.r.o. V teoretické části práce je rozebrán koncept rozpočetnictví a následně je zařazen do současných teoretických rámců. Analýza problému a současné situace popisuje současný stav finančního plánování ve firmě a analyzuje firmu z pohledu manažerského účetnictví. V kapitole návrhů a přínosů řešení je navržen dlouhodobý finanční rozpočet firmy včetně investičního projektu. Cílem práce je zlepšit rozpočetnictví ve firmě na základě analýzy současné situace s přihlédnutím k současné finanční krizi.

My diploma theses deals with the problem of the speaker recognition. The basic theory of this problem is described in the text as well as model and implementation of the system for speaker recognition. The scope of the system is to recognize up to three speakers. The theory is based on calculation parameters for speaker recognition and processing of voice. Program is made in Matlab as a independent application and it has got Czech and English interface.

The main aim of this masters thesis is the design and the realization of graphical user interface for constructionally-advanced prototype of biochemical device, which was realized in terms of the cooperation of ISMMB (Institute of Solid Mechanics, Mechatronics and Biomechanics) and IAI (Institute of Automation and Computer Science). The NI LabVIEW developing suite has been used as the main design tool of this software. This experimental device is used to investigate characteristics of spinal vertebra. The main aim of this thesis is to realize the control software, which is able to plan, initialize and record the long-term experiments on this device. This thesis is divided into theoretical and practical part. First part is focused on the description of the experimental device and sums all apointed requirements. This part also includes characterization of software tools, that has been used to realization in NI LabVIEW 8.6 development suite. The practical part deals with the design and successive realization of the developed application used for planning and controlling experiments, and also describes performed long-term tests. The solutions of a few fundamental problems, which were shown during these tests, are also included.

The long-term changes in distribution and numbers of bird species in the Czech Republic were analysed using published data from Breeding Birds Atlases in the Czech Republic (1973-77, 1985-89 and 2001-03). Each species were categorized by taxonomical group, migratory strategies, biogeography type, breeding habitat, breeding population size in Europe and in the Czech Republic a body size. The changes in numbers and changes in distribution were inter-correlated Increase in distribution as well as in numbers were recorded in rare and large species, in species increasing in whole Europe and in bird species protected under Czech legislation. Interesting pattern in population was found in waterbirds, where piscivorous species are increasing, whereas other (mostly grebes, ducks etc.) species are decreasing.

Despite a continuous development in computer sciences and related disciplines, speaker identification remains one of the most challenging tasks in forensic phonetics. The reason for this is the fact that our knowledge of how identity is reflected in the acoustic signal is still limited. The present study aims to contribute to the search of speaker-specific cues by examining spectral properties of the source signal. Specifically, it examines to what extent three short-term measures of spectral tilt, namely H1-H2, H1-A1 and H1-A3, can discriminate 16 Czech female speakers. It also addresses the influence of vowel quality, syllable status with respect to stress and position of stress group in the utterance on the values of these measures. The results show that these parameters do have some discriminative power, though the contribution of individual parameters differs. The study indicates that discrimination of speakers is the most successful in stressed syllables and argues that individual vowels could differ in their usefulness for speaker identification. The results of LDA based on these short- term measures of spectral tilt were complemented with long-term measures, namely alpha index, Kitzing index and Hammarberg index which quantify the slope of the LTAS. The present study suggests that...

The thesis deals with the concept of budgetary discipline and various aspects of its possible enactment in the legal system of the Czech Republic and of the European Union. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent unsatisfactory state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. The concepts of budgetary law, public budgets and budgetary discipline are defined here together with the basic principles of budgetary law. The stress is put on the principle of the long-term balance of public budgets that constitutes a starting point when examining budgetary discipline. The second chapter concentrates on the regulation of budgetary discipline in the Czech Republic. Taking into consideration the current situation, when the principle of long-term budgetary balance and consequently the budgetary discipline are almost totally ignored in our legal system, I decided to focus on the analysis of drafts that have regularly appeared since the 1990s and have never passed the Parliament. Regarding the valid legal regulation I centre on expenditure frameworks which are dealt with in the law on budgetary rules. The third chapter pays...

This thesis on the topic of perfomance the Maastricht criteria in the Czech Republic is paid to the analysis of the fulfillment of the Maastricht criteria by the Czech Republic for the period 2001 - 2014 and analysis of pairwise correlation and regression relationship between long-term interest rates and growth of the gross domestic product in the Czech Republic for various periods at different models. This thesis first deals with theoretical as regards economic and monetary union, the Eurosystem, the euro area and the Maastricht criteria. Within the theoretical basis thesis explains the advantages and disadvantages of monetary union for the Czech Republic. Analytical part is divided into two blocks. The first block analyzes the performance of individual Maastricht criteria by the Czech Republic in the period 2001 -2014 and outlines possible performance in future years. The second block of the analytical part focuses on the pair correlation and regression analysis between long-term interest rates and growth of the gross domestic product in the Czech Republic for various periods at different models. Chapter Results and discussion, together with the conclusion of the thesis summarizes the individual results and findings.