Vybrané aspekty finančních rezerv na sanace a rekultivace lomu

Abstract

The bachelor thesis deals with the issue of remedy and reclamation concerning the ill effects of mining activities, including creation of financial reserves earmarked for remedy of the ill effects of the mining activities. The first chapters describe the basic data on the organisation, general information on the mining site and a brief description of its parameters. Further parts of the thesis describe the remedial and reclamation tasks and creation of financial reserves associated with these activities. They also include an alternative proposal for determination of the accounting period concerning cancellation of the financial reserves. The thesis is concluded with the recommended measures that the organisation should apply so that it might obtain better and more effective returns of its financial means spent.