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"You will know the truth, and the truth will set you free" Freedom in the gospel of John
Černá, Zdeňka Klára ; Roskovec, Jan (advisor) ; Mrázek, Jiří (referee)
This thesis deals with the question of the concept of freedom in the Gospel of John and the relationship between freedom and truth. The first part of this thesis is focused on the research of concepts of freedom and truth from the Old Testament to the New Testament, it is a description of historical background in which both terms were formed and transformed. This thesis also includes a detailed exegesis of the text of J 8.31-36, which served as the starting point. Due the fact that notion of freedom is most often found in the New Testament in the Gospel of John and Paul's Epistles, I insert a chapter charting the occurrence and use of the concept of freedom in Paul's epistles. In the main part of the thesis I compare the use of the concept of freedom in the Gospel of John and in Paul's letters.
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The employee benefits under Czech accounting regulations and IFRS
Béliková, Pavlína ; Müllerová, Libuše (advisor) ; Černá, Zdeňka (referee)
The thesis deals with the issue of employee benefits from accounting and tax point of view. At the beginning of the thesis there are several views on how employee benefits can be broken down and types to improve their efficiency. The thesis further defines how the employee benefits can be charged in the Czech accounting regulations. The content is the analysis of the most frequently provided employee benefits, on the basis of which are described in the next chapter the most frequent types of benefits, their tax regime and accounting capture. Everything is illustrated in practical examples. Another part of the thesis is devoted to IFRS accounting and individual types of employee benefits. At the end of the thesis the comparison of the Czech accounting regulations and the IFRS is made.
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Political aspects of local government – political system of municipalities of Klatovy region
Černá, Zdeňka ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
This diploma thesis is focused on the verification of the theory application coming from the conclusions of Stanislav Balíks thesis, which generalizes election behaviour during elections for local authority and it is based on an analysis of election facts in the regions of Šumperk and Jeseník. The aim of the thesis is to verify whether the theory conclusions are applicable to the results interpretation of election behaviour and the characteristics of the party system in other regions of the Czech Republic. The thesis is divided into two parts, theoretical and practical. In the theoretical part there is worked on the theoretical and legislative conclusions and Stanislav Balíks thesis. The thesis itself starts with the basic characteristics of the region of Klatovy, its administrative and demographic structuring. The core of the thesis is the data analysis of the Czech Statistical office, concerning the elections from 1994 to 2014. The attention is paid on voter turnout at municipality elections depending on different factors and the results of the elections are discussed in detail from the point of view of the suggesting parties and the number of women in municipality politics. The last chapters include a summary of the data from the region of Klatovy, it is compared with the results of Stanislav Balíks thesis and the application of his theory in another region in the Czech Republic is discussed.
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