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The Benefit and Usefulness of Activation Method in the Nursing Home
BÁRTOVÁ, Eliška
Subject of this work is age, activation work and influence of that in retirement houses. Theoretic part is dealing with old age and involution changes. It´s describing sanitary facilities and adaption of clients in retirement house as well. Last but not least, it´s about active senescence and activation programs. Practical part is aiming at occurence of possitive influence on clients, who use activation work in two concrete facilities. I used quantitative analysis, which I performed in form of questionnaire with seniors from two retirement houses. Main focus of the questionnaire is influence of activations on seniors and their adaptation in sanitary facilities. Furthermore, I aimed at particular results of investigative inquiries.
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Comparative analysis of the taxation of foundations in the Czech Republic and in Poland
Bártová, Eliška ; Slintáková, Barbora (advisor) ; Zídková, Hana (referee)
The main goal of this thesis is to compare the taxation of income of foundations in the Czech Republic and in Poland and to find out, where the tax is higher. The first part of this thesis is about the main differences between foundations in the Czech Republic and in Poland. This differences are connected with the Czech law of foundations and endowment funds and Polish law of foundations. In the second part is a detailed description of taxation of foundations' income. The last part shows a model o a fictional foundation and how to count income tax according to the Czech and Polish law.
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Regulation of accounting in France in comparison with the Czech republic
Bártová, Eliška ; Sklenár, Roman (advisor)
This thesis deals with a regulation of financial accounting and reporting. The first part explains methods of regulation, factors affecting the regulation and possible means of the regulation at the national and multinational level. The second part describes rules of law and other means of regulation of accounting in France and in the Czech republic. The last part compares the systems of regulation in both countries.
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