Costs Classification of an Allowance Organisation

Bakalářská práce je zaměřena na metody klíčování nákladů vybraných účetních jednotek pro zajištění věrného a poctivého zobrazení jejich hospodaření a pro účely stanovení základu daně z příjmů. Práce se zabývá charakteristikou prostředí vybraných účetních jednotek a příspěvkových organizací. Praktická část zobrazuje klíčování nákladů v doplňkové činnosti a jejich následný vliv na základ daně.The thesis is focused on methods keying costs of selected entities to ensure a true and fair view of their financial performance and for purposes of determining the income tax base. The work deals with the environmental characteristics of selected entities and funded organizations. The practical part shows the keying costs of additional activities and their subsequent impact on the tax base.

Comparison of Audit Procedures of Longterm Assets in the Selected Companies

The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them

Potential modification of hydration of alkali activated mixtures from granulated blast furnace slag and fly ash

Alkali activated binders (AAB) and composites from suitable latent hydraulic raw materials represent an alternative to materials based on Portland cements. The paper deals with possibilities to influence functional parameters of AAB by setting the mixtures of GBFS and fly ash to the selected chemical composition or by fly ash reactivity change effected by milling. In this way course of hydration process is modified, the alkali activation products phase composition is changed as well as their final characteristic. The amorphous character of the hydration products limits the evaluation of the composition during the massing phase. Part of the study is the search for possibilities of identifying the differences in composition and properties of specially drafted mixtures of original raw materials after their alkali activation.Web of Science56217616