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Single-entry bookkeeping system as an obsolete element of the Czech legal system: The case of community organisations.
Chmelíček, Jan ; Kemény, Irena (advisor) ; Hildebrandt, Barbora (referee)
The thesis deals with the problem of the accounting for non-profit micro-entities. Czech Accounting Act allows these entities to follow already abolished statements of this act. As a consequence, non-profit micro-entites can still use single-entry bookkeeping system. First part of the thesis clarifies the reason for non-existence of some kind of supranational accounting regulation for these entities and also shows how accounting principles differ among severeal countries. The outcome of this part is the explanation why Czech Republic is not bound in this field in any manner. Then the thesis discusses different ways of keeping evidence at non-profi micro-entities that can be possible in the czech law system (tax evidence, single-entry bookkeeping system, simplified double-entry bookkeping system). Pros and cons of all mentioned systems are shown. Also the thesis explains how this non-standard state occured and how it developed in the time. The main result of the thesis (after analysing results of own empirical research) is the opinion that althought current state is not systematic, it serves well enough. Therefore there is no reason to make changes. At the end of the thesis the author shows that despite his opinion it is possible that a new Civil Code would come with severeal changes in this field.
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Reflection of domestic situation in the USA before 9/11 in the tv series the Simpsons
Chmelíček, Jan ; Kruml, Milan (advisor) ; Hanzal, Jaromír (referee)
This work is showing that the adventures of animated family from Springfield, which are fullfilling TV programs all around the world since 1989, are not only an entertaining series for kids and adults, but that it also contains an important amount of social, political and religious issues, which, given to its popularity, could have influenced the development of its viewers' thoughts. This thesis is supported by showing the presence of a wide range of connections between the content of different episodes and their social context.
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Reflection of domestic situation in the USA before 9/11 in the tv series the Simpsons
Chmelíček, Jan ; Kruml, Milan (advisor) ; Hanzal, Jaromír (referee)
This work is showing that the adventures of animated family from Springfield, which are fullfilling TV programs all around the world since 1989, are not only an entertaining series for kids and adults, but that it also contains an important amount of social, political and religious issues, which, given to its popularity, could have influenced the development of its viewers' thoughts. This thesis is supported by showing the presence of a wide range of connections between the content of different episodes and their social context.
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Single-entry bookkeeping system as an obsolete element of the Czech legal system: The case of community organisations.
Chmelíček, Jan ; Kemény, Irena (advisor) ; Hildebrandt, Barbora (referee)
The thesis deals with the problem of the accounting for non-profit micro-entities. Czech Accounting Act allows these entities to follow already abolished statements of this act. As a consequence, non-profit micro-entites can still use single-entry bookkeeping system. First part of the thesis clarifies the reason for non-existence of some kind of supranational accounting regulation for these entities and also shows how accounting principles differ among severeal countries. The outcome of this part is the explanation why Czech Republic is not bound in this field in any manner. Then the thesis discusses different ways of keeping evidence at non-profi micro-entities that can be possible in the czech law system (tax evidence, single-entry bookkeeping system, simplified double-entry bookkeping system). Pros and cons of all mentioned systems are shown. Also the thesis explains how this non-standard state occured and how it developed in the time. The main result of the thesis (after analysing results of own empirical research) is the opinion that althought current state is not systematic, it serves well enough. Therefore there is no reason to make changes. At the end of the thesis the author shows that despite his opinion it is possible that a new Civil Code would come with severeal changes in this field.
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Educational accounting information system
Chmelíček, Jan ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
The thesis introduces the issue of the ICT support for accounting courses. It presents arguments why this filed is not solved in the Czech Republic (but also in international context) and shows how to deal with it via so called model course. It also argues that model course ought to be supported with software resources that the thesis sums up as an educational accounting information system. In the second part the thesis connects the question of sotware support with the question of project management and answers several questions of the so called Introductory Study. One of the outcomes is that the project should be elaborated in some future theses by other students - therefore it should serve as a student project.
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The role of public service broadcasters: Czech TV crisis
Chmelíček, Jan ; Vymětal, Petr (advisor) ; Rey, Martin (referee)
The thesis deals with the crisis in the public broadcaster - Czech television during the years 2000 and 2001, when the employees of the TV refused to cooperate with a newly elected director Jiří Hodač. The main question the thesis deals with is the interpretation of the crisis. Are there any alternative explanations of the crisis and its causes - different from those still being accepted today? Therefore it also discusses the possibility of the crisis being prepared by Čtyřkoalice or even by the employees of the TV. Comparing & contrasting the statements of the crisis actors the thesis shows that there is no simple interpretation. The thesis illuminates the roles of particular bodies that are important for the TV operation, it also analyses the news services of both antagonized teams and explains the role of particular actors during the crisis. The thesis uses mainly contemporary materials, TV broadcasting and various composite books.
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