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Integration of the Child with Infantile Cerebral Paresis
Burešová, Petra ; Ortová, Marie (advisor) ; Tejmarová, Klára (referee)
The dissertation deals with issues of integration of the child with infantile cerebral paresis in kindergarten age. It is divided to VII. parts. Parts II. - IV. are dedicated to the theory, meanwhile V. and VI. parts are more practical. The theoretical part describes following circumstances - e.g. a conception of integration or inclusion, education of children with disability. Relevant attention is paid to infantile cerebral paresis. The V. part, practical one introduces the case of the girl with infantile cerebral paresis integrated in the nursery. It is based on my own experience as I have been working as her assistant, assistant of the teacher. The VI. part focuses on conditions of integration, its positive and negative points. The main aim of this essay deals with summarising conditions which lead to the success of integration. Beside some conditions of integrati on (e.g. technical, material and personal preparations), a satisfied and happy child is the best result of integration. The achievement depends on teamwork of all subjects participating in integration and luck of all circumstances involved. It is an individual process. The goal of integration should be to improve the quality of life for people with disability. The true sense of integration should be to improve the quality of lifeconditions for...
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Proposal of bad debts optimalisation from the accounting and tax point of view
Burešová, Petra ; Štáfek, Pavel (advisor) ; Věra, Věra (referee)
This diploma work is focus on the bad debts management and bad debts prosecution in the company operating in fast moving consumer goods business segment. In the work there are mentioned the accounting and tax aspects related to bad debts and their correct performance with the allignment of corporate income tax legislation and provision law. The specialised literature and the basic tax and accountacy principles, which are described in the theoretical part of the work, were studied for this work. These principles are applied on the practical cases which are designed to cover all typical problems from bad debts area including correct accounting and tax solution. The tax legislative requests for bad debts are arranged to clear scheme that can cover decision steps in particular phases of bad debts. Based on the practical cases and studies of the bad debts management in the company were recommended steps which can lead to simplification of bad debts evidence, to correct creation of tax provisions and to use the cession of bad debts which have not been already used.
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Analysis of the tax system in the Czech republic and the Slovak from 1989 to the present day focusing the most distinctive differences and their impact on their economies
Burešová, Petra ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The goal of thesis is an analysis of taxation system in Czech and Slovak Republic. Furthermore the thesis focuses on macroeconomic effects of changes in taxing. In theoretical section are defined terms related to taxing matter. In this section we are looking at taxes as government revenue, which is more discussed in practical section of this thesis. Next there are defined macroeconomic indicators - GDP, unemployment and tax quota; those are also discussed and used further. In practical section is at first oulined situation in Czechoslovakia in 1989. Next there are introduced reasons and requirements for in 1993. In next part there is discussed taxation systems analysis in Czech and Slovak Republic since 1993 itself. In this section are stated main differences and similarities between these two taxation systems. Last parts of practical section are dedicated to evolution of macroeconomic indicators analysis in context of changes in taxing. In last part - conclusion - can be found an evaluation of differences and similarities between systems. Despite the separation of both countries and frequent changes in taxation, the systems are much alike. Most distinctions can be found in income taxation, especially in a period when flat tax came into effect, which was expected, however that does not apply anymore due to its abolishment. But even after abolishment of flat tax, the most noticable distinction can still be found in income taxation.
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