IFRS 1 - First-time Adoption of International Financial Reporting Standards

This thesis describes First-time Adoption of IFRS. An entity shall apply IFRS 1. It states integration of accounting systems, substantiality of IFRS 1, process of first-time adoption of IFRS and practically example.Tato práce se zabývá prvním přechodem společností na Mezinárodní standardy účetního výkaznictví. Tyto podniky postupují podle IFRS 1 - První přijetí Mezinárodních standardů účetního výkaznictví. Zachycuje integraci účetních systémů, účel IFRS, obsah standardu IFRS 1, postup při prvním převodu účetních výkazů a praktický příklad na první převod

Oceňování zásob vlastní výroby ve výrobním podniku

Práce zachycuje oblast zásob v účetnictví podniku se zaměřením na oceňování jednak z pohledu finančního účetnictví a jednak z pohledu manažerského účetnictví a vliv na daň z příjmu. Největší pozornost je věnována kalkulacím a kalulačnímu systému. Práce zahrnuje i praktickou ukázku na konkrétním podniku

IFRS 1 - First-time Adoption of International Financial Reporting Standards

This thesis describes First-time Adoption of IFRS. An entity shall apply IFRS 1. It states integration of accounting systems, substantiality of IFRS 1, process of first-time adoption of IFRS and practically example

Individual businessman accounting in the area of agriculture and the effect of doping policies to his economic results.

This bachelor work is engaged first of all in comparison differences in method of accounting individual agriculture businessman Mr. Peter Nekula by form of tax register and dual accounting and analysis influence of the grant programs on his economic results in 2008. In the theoretical part of this work is introduced the basic character of an individual businessman, problems of the tax register, accounting and tax load of the subject. Further this work, describes some institutions which handle grant policies in Czech Republic and summary of the possible grants. In the practical part there is year 2008 described. The first main goal is the analysis and comparing of economic results of the observing subject in on the case of tax register and accounting process. The second goal of the practical part of this work is the influence of the agriculture sector factors on the economical results of this individual businessman

Adaptation of Broadway Musicals in the Czech Republic

Bakalářská práce se zabývá tématem uvedení muzikálů z Broadwaye v České republice. Teoretická část představuje jejich vznik, postupný vývoj a také současnou broadwayskou muzikálovou scénu. V první části se práce věnuje také vymezení základních pojmů a uvádí možné rozdělení vývojových etap broadwayského muzikálu. Praktická část zkoumá uvedení broadwayských muzikálů v České republice od roku 1948 až do současnosti. Následuje analýza muzikálu Finnian's Rainbow a vybraných uvedení jeho české adaptace s názvem Divotvorný hrnec. Konkrétně se jedná o původní broadwayskou premiéru z roku 1947, českou premiéru z roku 1948, uvedení v Karlíně z roku 1991, uvedení Hereckou společností Josefa Dvořáka z roku 1992 a uvedení v Divadle Josefa Kajetána Tyla v Plzni z roku 1994. K analýze jsou použity především dobové recenze jak ze zahraničního, tak tuzemského tisku. Praktická část je na závěr doplněna o rozhovor s herečkou Stanislavou Topinkovou Fořtovou, ve kterém na základě osobní zkušenosti porovnává tři uvedení Divotvorného hrnce z devadesátých let.ObhájenoThe bachelor's thesis deals with the adaptation of Broadway musicals in the Czech Republic. The theoretical part presents their origins, development, and the current situation of the Broadway musical theatre scene. In the first part the thesis also covers the topic of definition of key terms and it introduces different possibilities of division of the development. The practical part studies the Czech productions of Broadway musicals since 1948 to the present. It also analyses the musical Finnian's Rainbow and selected Czech productions of its Czech adaptation called Divotvorný hrnec. These are the productions from Broadway in 1947, the Czech premiere from 1948, the Karlín Theatre adaptation from 1991, the Josef Dvořák's Theatre Company adaptation from 1993 and the JK Tyl Theatre adaptation from 11994. To analyse these productions, historical critical reviews are used from both foreign and domestic newspapers. In the end, the practical part is complemented by an interview with the actress Stanislava Topinková Fořtová, which is used to compare the three productions of the musical Divotvorný hrnec from the 1990s based on her personal experience

Používání mobilních telefonů v práci a jeho dopad na 'well-being' uživatelů

Bachelor thesis deals with the use of mobile media and its potential impact on the perception of well-being at work and nonworking context. The work includes a literature search, which defined the basic concepts related to communication, use of mobile phones and well-being of users. The practical part contains the results that were obtained by questionnaire. At the conclusion of the work results are evaluated and given recommendations for improving communication, more effective use of mobile phone and maintaining well-being of users

Standards for permanent tooth emergence in Czech children

Abstract Background The aim of this study is to develop a population-specific reference for permanent tooth emergence among 4–15 years old Czech Republic children. The reference derived from this sample population are essential for pediatric dental diagnostics, orthodontic treatment planning, as well as anthropological and forensic applications. Methods In this cross-sectional epidemiological survey, dental examinations of 1,370 Czech children (696 girls (50,8%) and 674 boys (49,2%), whose parents or legal guardians all signed informed consent forms) from 11 elementary schools and kindergartens were performed in the classroom. During the examination, previously emerged permanent teeth (other than third molars), the child's age and gender were recorded. A tooth is defined as having erupted when at least any part of the crown penetrates the gingiva, and is clinically seen in the oral cavity. A logistic regression model was used to calculate the median emergence age per tooth for both genders and the total sample. The data was statistically processed (using IBM SPSS Statistics 23) and carried out at a deviation level of 0.05. The statistical significance of the differences in the emergence of permanent teeth (contralateral, intermaxillary, inter-gender differences) was evaluated by the McNemar test. Results No statistically significant differences were observed in the emergence times between right and left sides. In addition, mandibular teeth emerged earlier than the corresponding maxillary ones (with the exception of the first and second premolars). Permanent teeth were found to emerge sooner in girls. Furthermore, the greatest inter-gender difference was observed in maxillary canines. Conclusions The new data reported can now be used as standards when assessing permanent tooth emergence of Czech children