National Repository of Grey Literature 88 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
The defence by the defence counsel during the trial
Svoboda, Michal ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
The defence by the defence counsel during the trial Abstract The aim of the thesis is not only to analyze both the position of the defence counsel and the accused in criminal proceedings, including their rights and obligations arising from this position, but in particular to define the limits in which both the accused and the defence counsel can exercise the right of defence. The content of the thesis is divided into an introduction, six chapters and a conclusion. The introduction summarizes the aims to be achieved in the thesis. It emphasizes the importance of the right to a fair trial, which includes the right of defence and which is an integral part of the rule of law concept. The first part deals with a brief historical excursion into the history of the position of the defence counsel and the accused in criminal proceedings, with particular emphasis on the legislation applicable in the territory of the present Czech Republic. In the second chapter, the rights and obligations of the accused are analyzed, especially but not only in the trial. Emphasis is placed on defining the limits of the accused's right of defence and the reasons why such restrictions exist in the legal system. The third and fourth chapters are then devoted to the defence counsel, his rights and obligations arising from his position in...
Active Prosthetic Hand
Svoboda, Michal
The aim of this thesis is to propose and produce prototype of active hand prosthesis. Prototype is based on myoelectric prosthesis principle, therefore it is meant to be controlled by EMG signals. In this specific case signals will be scanned from healthy arm. Arduino UNO development kit was chosen as the main controller. For measuring EMG muscle activity Shield EKG/EMG Olimax was selected.
Comparison of Rules of Compiling of Consolidated Accounting Statements for the Czech Republic and Slovakia
Chaloupková, Jana ; Svoboda, Michal (advisor) ; Ivánek, Peter (referee)
The matter of the thesis is accounting of the subjects of the public sector in the Czech Republic and in Slovakia with the focus on the rules of consolidation of the accounting statements for the state and their comparison. The thesis deals at first with the determination of the public sector, its tasks and subjects in the Czech Republic and in Slovakia. It describes briefly basic concepts from the field of financing of the subjects of the public sector, public budgets in the Czech Republic and in Slovakia and contains their superficial comparison. The analytical part of the thesis deals with selected accounting policy of the subjects of the public sector which are significant and specific for these subjects and with their mutual comparison. The aim of the thesis is fulfilled by the analysis of the rules of consolidation for the Czech Republic and Slovakia and their comparison. In the thesis are chosen comparative criteria which are evaluated by the level of similarity. The main outcome of the thesis is a knowledge regarding a total form of the accounting policy and the rules of consolidation for the subjects of the public sector in the Czech Republic and in Slovakia.
Financial Statement Fin 2 - 12 M, Its Informative Abilities and Relations to Accounting Statements of a Municipality
Neužilová, Kateřina ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
This bachelor thesis addresses issues of a statement Fin 2 - 12 M, a Czech financial statement for evaluation of fulfilling the budget, and it focuses on municipalities and basic generic classification of a specific Czech budget structure. Its main objective is to describe and examine this statement, including its cash principle, functions, and relations to other statements. The relations are, firstly, described theoretically, the main resource being a compilation of correlative accounts. Subsequently, real statements are analyzed and selected relations and errors are highlighted. The executed analysis highlights correct as well as incorrect relations to other statements and evaluates their consequences. The main outcome of this bachelor thesis is the clarification of the most important relations of the financial statement Fin 2 - 12 M to other accounting statements and frequent errors which result in the statements being filled incorrectly and therefore the ability to inform users is adversely affected.
Equity of selected accounting entities
Bačkovská, Dana ; Baranová, Petra (advisor) ; Svoboda, Michal (referee)
This bachelor thesis is focused on equity of selected accounting entities. Its main goal is to provide a reader a comprehensive view of the equity of selected entities and provide practical examples for booking. The theoretical part makes the familiar with the individual items of equity and at the same time shows the basic accounting entries. The reader learns at one point what the individual components of the equity of the selected entities are and for which selected entities the equity categories are obligatory. At the theoretical level, using the T-format ("téčka"), author provides basic accounting entries relating to equity operations. In the practical part, the author works with examples that follow the theoretical part. These examples have the task, in practical examples, to show readers how to properly book for equity transactions of selected entities.
Outsourcing of accounting
Tran Anh, Tu ; Baranová, Petra (advisor) ; Svoboda, Michal (referee)
This bachelor thesis deals with outsourcing of accounting. This thesis emphasizes on understanding of outsourcing in general as a concept as well as a procedure, in which the relationship between the client and the accounting services provider is created. The present experience leads us to a situation, where there are a lot of accounting services providers on the market. An enviroment with high competition is estabilished and the accounting firms have to react with better services and perks, so they can obtain and sustain the competitive advantage against others. A lot of big corporations resort to dealing with the accounting internally. On the other hand the enterprenurial environment from the look of the outsourcing provider is enriched by the establishment of many new smaller firms and start-ups, which are more likely to use the benefits of outsourcing of accounting. The providers can obtain a competitive advantage by improving the services through internal processes, employee management or by providing the extra services like bank payments, issuing invoices, etc. The goal of this thesis is to provide the reader with some introduction to outsourcing of accounting from the stance of the accounting services provider, from corporation establishment to accounting of the single clients.
Valuation and reporting of heritage assets
Svobodová, Petra ; Zelenka, Vladimír (advisor) ; Svoboda, Michal (referee)
This thesis is focused on the issue of valuation and reporting heritage assets. At first, there is an effort to define the term heritage assets. Categorization of these items is based on World Heritage List, which is compiled by the United Nations Educational, Scientific and Cultural Organization (UNESCO). The next part points to the relation between the cultural and economic concept of value, as well as the difference between these values and the price. The last part is devoted to the issue of accounting for heritage assets. Based on existing legislation and standardization, there is a summary of the options for the valuation and reporting heritage items.
Internal Accounting Guidelines in Specific Conditions of Semi-budgetary Organization XY
Boumová, Martina ; Poutník, Lukáš (advisor) ; Svoboda, Michal (referee)
This bachelor thesis deals with internal accounting guidelines in the most common accounting entities of public sector in the Czech Republic, semi-budgetary organizations. First the thesis describes economy and legislative regulation of accounting of semi-budgetary organizations founded by regional self-governing units, then it deals with internal accounting guidelines, especially their importance and content. Last chapter is focused on an analysis of internal accounting guidelines in specific conditions of semi-budgetary organization Domov Na Zámku Lysá nad Labem, founded by Central Bohemia Region.
Financial Statements Approval in the Environment of a Small Municipality in The Czech Republic
Šlégrová, Lucie ; Svoboda, Michal (advisor) ; Bauer, David (referee)
The thesis is dedicated to the financial statements approval in the environment of a small municipality. In the first three parts is explained how the process of approval works by entities as municipality. There is also explained the legislation concerning municipalities and their financial reporting. There is described the process of the financial statement approval of a small municipality Kytín in the last part, the function of every single person who is concerned is identified and in conclusion there is stated the evaluation of the process in terms of efficiency, comprehensibility and duration.
The construction of financial health indicators of medium and big municipalities in the Czech Republic
Bartušková, Michaela ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This thesis is about the public sector in the Czech Republic, its basic description and its financing. This thesis also deals with accounting and budget specifics typical for municipalities in the Czech Republic. The aim of this thesis is to compile financial indicators based on financial statements freely available on the internet portal These indicators should be able to aim at monitoring of the proper management of medium and large municipalities. Another aim is subsequent application of found indicators to several representatives of individual groups of municipialities and the subsequent comparison and interpretation of the results.

National Repository of Grey Literature : 88 records found   1 - 10nextend  jump to record:
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