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Rerum Novarum: Main ideas in today's context
Košut, Martin ; Ovečka, Libor (advisor) ; Mašek, Vojtěch (referee)
The aim of this bachelor thesis "Rerum Novarum: Main ideas in today's context" is a reflection of main ideas of Leo XIII.'s encyclical Rerum Novarum, covering its biblical and patristic sources - especially in area of labour, ownership and money, their actualization in selected Magisterial texts during next decades - encyclicals of Popes Pius XI., John Paul II., Benedict XVI. and Francis, and their analysis within today's context. There are fundamental topics like relation between the private ownership and freedom and responsibility of a man, labour and capital separation with its results, labour capitalization within the family and roles of family, the Church and a state in social issues. Furthermore, the work deals with some other following ecclesiological and pastoral aspects - the impact of solving social issues on evangelization and the impact of the inability of the state to solve the social issues on the actions of the Church. Encyclical Rerum Novarum is the basis for the social doctrine of the Church, this work tries to show why this is so. Keywords Catholic Social Teaching, Wage Labour, Capital, Ownership, Money, Labour Capitalization, State, Church
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Consolidated Financial Statements of Selected Company
Košut, Martin ; Čermáková, Helena (advisor) ; Daniela, Daniela (referee)
The thesis deals with the realization of the consolidated financial statements of the selected company. It consists of a theoretical part, which focuses on the general terminology associated with the consolidated financial statements, its essentials and consolidation methods. There is a characteristic of the selected company following, including companies together making the consolidated group. Then practical part follows, which defines the process of consolidation, investments in companies and based on them, determine the correct method of consolidation. Consolidated balance sheet is done gradually, based on the method of consolidation. Previously identified intra-group transactions are eliminated from consolidated balance sheet. Consolidation adjustments related to income are also reflected in the consolidated profit and loss statement. Consolidated statements are accompanied by the Notes, which make together complete consolidated financial statements of the selected company. The evaluation of consolidation process follows after the practical part and modification of the Chart of accounts is proposed to simplify future consolidation.
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Remedial and Supervisory Measures in Tax Proceeding
Košut, Martin ; Houdek, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with remedies (ordinary, extraordinary and supervisory), especially in terms of Act no. 280/2009 Coll., The Tax Code, as amended. The aim of this thesis is to find, characterize, systematically describe and explain the remedies that are available to all persons involved in tax proceedings, including proceedings in administrative justice. Furthermore, relevant jurisprudence of the Supreme Administrative Court is described, which deals with appeals.
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