Práce vymezuje majetek z hlediska účetnictví a daně z příjmů podle platné české legislativy, a tím je v práci zodpovězeno na otázku, zda se jedná o majetek, jehož výdaje na pořízení je nutno dle stanovení české legislativy rozložit do více časových období, s čímž souvisí i volba metody odpisování, kterou může podnikatelský subjekt aplikovat v souladu s odpovídajícími právními předpisy. Nebo se jedná o majetek, při jehož pořízení vynaložené prostředky může podnikatelský subjekt jednorázově zahrnout do nákladů. Práce vysvětluje důvod existence odložené daně a porovnává úpravu odpisů podle české legislativy s úpravou podle IFRS.

The thesis is focused on accounting of tangible fixed assets from the perspective of Czech accounting standards. The aim is to describe accounting for acquisition, usage and disposal of tangible fixed assets. The thesis also analyzes different kinds of tangible fixed assets valuation and depreciation. Theoretical knowledge is applied to accounting of tangible fixed assets by Bohemia Asfalt, Ltd.

Pospíšil, L. A long-term financial plan of Gama ltd. Diploma thesis. Brno: MENDELU in Brno, 2014. The goal of my diploma thesis is to propose a long- term financial plan of Gama ltd. in three variants: realistic, pessimistic and optimistic. Financial plan is made for 2013-2017 period. There are financial analysis for 2008-2012 period and strategic analysis in the diploma thesis. The next point is proposal to plan of revenues based on strategic analysis. There is made a long-term financial plan of Gama ltd. on the basis of value drivers and plan of revenues.

The thesis discusses changes introduced at the reporting of long-term asset of accounting units of public sector, with regard to reform of accounting system of public sector introduced from 1 January 2010. For the analysis of implemented changes a comparison with International Public Sector Accounting Standards (so-called IPSAS), which represent the most professional source for accrual accoun-ting methods applicable in the public sector, was used. The reporting is examined by using several cases occurring within specific entities of public sector. At the final part of the thesis the newly introduced accounting methods are evaluated and the differences from the International Public Sector Accounting Standards (IPSAS) are identified.

The aim of this study is an analysis of long-term changes in numbers of 28 selected waterbird species wintering at 4 different types of wetland refuge sites (reservoirs, fishponds, industrial waters and running waters) monitored within the International Waterbird Census between 1966 and 2015. We aimed to evaluate the pattern in water type preference and determine if there is a difference in number trends of particular species at different refuge sites types and if there are any variations according to the presumable existence of density dependance at wintering refuge sites. Results showed an increasing preference in waterbirds wintering at industrial waters (sandpit and gravel lakes, industrial settling ponds) over running waters. Rather herbivorous, benthivorous and omnivorous species than pescivorous species prefer industrial waters, which is probably caused by a lower concentration of fish in industrial waters than in other water types. Waterbird species of lower count numbers and northern species showed a higher preference for wintering at reservoirs over running water sites. The preference change leads to the density dependence of wintering sites confirmation.

Long-term residence permit for the purpose of study in the Czech Republic Abstract Long-term residence permit for the purpose of study is permitted by the Ministry of the Interior to the third-country nationals who intend to stay in the Czech Republic for more than 1 year. The fundamental legal regulation governing long-term residence isact No. 326/1999 Coll., On the Residence of Foreign nationals in the Czech Republic and on amendment of certain acts, that is transposing Directives of the European Union on which is this residence based. The case law of the Czech administrative courts, the Constitutional Court and the Court of Justice of the European Union cannot be omitted since it is important source. Firstly, is the master's thesis devoted to the concept of foreigners, in order to clearly specify for which category of foreigners is the long-term stay intended to and what area of law deals with it. Subsequently, the Directive 2004/114/EC, which is the basis of a valid and effective regulation of the study stay, is being analysed along with the Directive 2016/801, which will be transposed into the Czech legal system by an amendment to act No. 326/1999 Coll., which is at the time of submitting the master's thesis at the stage of the government's draft, waiting for the first reading in the Chamber of...

It's been almost 70 years since the end of the worst military conflict of all times, the World War II, during which millions of people died. It is a sad fact that it still causes casualties even today. The problem lies in thousands of different pieces of munitions located throughout Europe. The biggest problem is posed by unexploded aerial bombs that have in recent years took its toll on bomb disposal experts as well as other people. The problem of aerial bombs are mainly American and British origin, which bear long-term mechanical - chemical igniter. The design of these igniters does not allow their simple unscrewing from the body itself, and even the handling of these aerial bombs may cause its explosion and the threat to all persons located in its vicinity. Even in our country can be found these air bombs with this type of igniter. This thesis deals with the possibilities of such a disposal with regard to economic and technological possibilities of the Czech Police bomb disposal experts. Therefore, research was conducted with a focus on how best to dispose of aerial bombs. Bomb disposal experts were approached to give their professional opinions. A part of the research was the study of foreign literature dealing with this issue. The sad fact is that this problem is not satisfactorily resolved anywhere in Europe. Abroad, various methods were used as appropriate, such as using high pressure water cutting or blasting the use of special keys. As demonstrated by accident in 2010 when in German Göttingen three bomb disposal experts died in liquidation of aerial bombs using high-pressure cutting, this method and similar have proven to be inappropriate. The preparation of these special methods takes an excessively long time, and in many cases the bomb requires manipulation. Bomb disposal experts of the Czech Republic along with other experts are developing and improving the explosive separation method using a special explosive (ammunition). The most appropriate seems the use of long flexible bomb explosive: RAZOR made by a Czech company - VÚPCH Pardubice - Semtín. The explosive is attached to the body of the bomb either on its perimeter or in the axis of the bomb and this leads to the separation of the lighter or pull out the body of the lighter without explosion of the body of the bomb. Practical experience shows that the use of this special method can reduce time to prepare bomb disposal and the handling of the bomb is minimal or none. Unfortunately, there is always a risk that there will be accidental explosion of aerial bombs and therefore is imperative to comply with all safety measures to the maximum extent possible.

This master thesis is intent on the financing of the long-term assets at its acquire. The master is the compare of the leasing financing and other ways of financing. In thesis there are characterised the long-term assets, leasing-financing and alternative sources of financing. Everything is applicated on the case of the concrete long-term assets at the select company. Comparing and evaluation of four variants financing of the assets {--} the purchase from own means, the possibility of the bank credit and two variants of the leasing financing {--} is execute from the standpoint of the absolute financial pretentious and comparing from the standpoint of the costing pretentious, where are expended costs transfer to the present value.

This dissertation thesis deals a question what importance has for a company its communication with customers. It represents a suggestion on arrangement of complex care for current customers through introduction of new services including suitable communication with them. The first part of this work is focused on summary of basic theoretical knowledge concerning this problem. The other part contains an analysis of present situation of the company and results of questionnaire investigation realized. Individual suggestions based on these results were presented and evaluated from financial view, too. The thesis results in suggestions recommended to realization.

The present diploma thesis deals with accounting audit and it strives to analyze inner control system in a selected accounting unit focusing on long-term tangible property. The goal of the thesis is to perform an audit focusing on long-term tangible property according to international auditing standards in a selected accounting unit which is not obliged by the law to carry out an audit. The theoretical part gives a brief outline of historic roots of auditing profession supplemented with a few general definitions of audit. Furthermore, there are defined functions of audit and legal provisions of the Czech law concerning accounting audit. The law is divided into rules of law, auditing directives, and International Standards on Auditing (ISA). Also, the said part includes the notion of the Code of Ethics of the Czech Chamber of Auditors. Further on, there is a definition of inner control system in a company and auditing procedures used during the review of financial statements. The next part of the thesis includes a plan concerning an audit of long-term tangible property. Practical part is divided into several parts and it deals directly with the audit of long-term tangible property. Here, acquired theoretical knowledge is applied to an existing company. First, the company characteristics is given, then there is an analysis of the company{\crq}s inner control system with attention paid to long-term tangible property, and lastly an audit of the long-term tangible property is executed only to show it contains activities before finishing order, activities related to getting to know the customer and to actual execution of the audit.