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Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS / Income Statement - Comparison IFRS and CASStejskalová, Lenka January 2012 (has links)
This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.
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Porovnání výkazu zisku a ztráty podle ČÚS a IFRS / Comparison of profit or loss statement according to CAS and IFRSLevá, Petra January 2013 (has links)
The diploma thesis deals with comparing profit or loss statement prepared according to IFRS and Czech accounting regulations. The theoretical part presents requirements and chosen parts (especially revenue, depreciation, borrowing costs, government grants, provisions and employee benefits) which are related to profit or loss statement of both accounting standards. The differences are highlighted right in the text, illustrative examples and tables are added as well for better understanding. Subsequently, the practical part is focused on analyzing profit reported according to both accounting standards, which includes an exposure of main reasons why the standards resulted in different profit amount. The main source of information is an annual report of ČD Cargo, a.s. in 2012 that includes financial statements assembled according to both standards, IFRS and Czech accounting standards.
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Návrhy na zlepšení hospodaření s dlouhodobým hmotným majetkem / Proposals for Improvement of Management with Fixed AssetsChaloupková, Veronika January 2017 (has links)
This Master thesis deals with the management of long-term tangible property in the company Česko-slezská výrobní, a. s., which is engaged in manufacturing of portable and sanitary cabins. The thesis is divided into three parts. The first part describes the theoretical background, which forms the theoretical base of the whole thesis. The second part is focused on analysis of the current situation of long-term tangible property in the company and property maintenance. The result of the analysis is identification of weaknesses and opportunities for development. In the last part are proposed solution including economic evaluation and time-consuming.
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Podnikatelský záměr / Business PlanŠteidlová, Lucie January 2018 (has links)
The diploma thesis deals with the creation of a business plan for the construction of a sewage disposal plant in the village. This work consists of three parts. The theoretical basis defines a structure of the business plan and a definition of individual analyzes. The analytical part contains a comprehensive analysis of the current state of the municipality. The last part focuses on an elaboration of the business plan for the construction of the sewage treatment plant in the village.
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Zhodnocení hospodaření vybrané veřejnoprávní korporace / Evaluation of the Economy of the Selected Public CorporationOtýpková, Jarmila January 2018 (has links)
The diploma thesis deals with the economy of the municipality of Blansko in the years 2013-2017. The thesis is divided into three main parts. The first presents theoretical work outlets, the second analysis of the present state, and the third own solution proposals. The theoretical part of the thesis is mainly processed according to the information gathered from a professional literature and from valid legal regulations of the Czech Republic. The data and information needed to process the practical parts are primarily obtained from the accounting and financial statements. On the basis of these documents, it will be possible to evaluate the financial management of municipality, including the creation of suitable proposals that will lead to an improvement in the economic situation.
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Management zadluženosti vybraného kraje / Management of Indebtedness of Selected RegionSuchomelová, Zuzana January 2018 (has links)
The diploma thesis deals with the management and the indebtedness of the South Moravian Region in 2010-2016. The theoretical part defines the competence of the region, regional authorities, property of the region, region budget, its incomes and expenditures and indebtedness. The analytical part contains the characteristics of the South Moravian Region and the analysis and evaluation of its economy and indebtedness. The last part includes own proposals for managing the indebtedness of the South Moravian Region in the future.
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Zhodnocení hospodaření vybrané veřejnoprávní korporace / Evaluation of the Economy of the Selected Public CorporationOtýpková, Jarmila January 2018 (has links)
The diploma thesis deals with the economy of the municipality of Blansko in the years 2013-2017. The thesis is divided into three main parts. The first presents theoretical work outlets, the second analysis of the present state, and the third own solution proposals. The theoretical part of the thesis is mainly processed according to the information gathered from a professional literature and from valid legal regulations of the Czech Republic. The data and information needed to process the practical parts are primarily obtained from the accounting and financial statements. On the basis of these documents, it will be possible to evaluate the financial management of municipality, including the creation of suitable proposals that will lead to an improvement in the economic situation.
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Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výsledek hospodaření vybrané společnosti / Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on Eonomy of Private CorporationPavlů, Radka January 2019 (has links)
The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.
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Hospodaření s dešťovou vodou v rámci zelené infrastruktury měst. / Stormwater management in frame of green infrastructures of cities.Novotný, Michal January 2021 (has links)
The aim of the diploma thesis is to create an evaluation and recommendation of measures in the field of water management within green infrastructures of cities according to appropriate size. These measures apply to typical urban buildings managed by cities of this size. The first part of the diploma thesis deals with a research focused on the current state of stormwater management within the green infrastructure of cities. The legislative aspect is also outlined and measures and technologies for stormwater management are described. The practical part of the diploma thesis deals with a case study for the design of stormwater management within the green infrastructure of the city of Třešť. Stormwater management methods for various buildings owned by the city of Třešť are designed and economically assessed.
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Studie logistiky opatřování zdrojů / The Study of Logistics Resources PurveyanceKosek, Vítězslav January 2007 (has links)
The thesis focuses on logistics resources purveyance of a trading company. It analyses the current state of logistics resources purveyance in this company as well as searches for a suitable solution that should lead into an improvement of selection process of trading goods suppliers that better represents company’s needs. The found solution is further examined and judged on its possible contribution to the observed company in terms of an improvement of company’s economy or eventually in supplying it with a competitive advantage. At the end of the work are several recommendations that should improve the economy of the company from the logistic point of view.
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