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Dopad potenciálního zavedení IFRS pro SME v ČR v oblasti dlouhodobého majetku
Šebková, Jana
The diploma thesis deals with the impact of different fixed assets presentation standards according to the Czech Accounting Legislation (CAL) and International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The main goal of the diploma thesis is to evaluate the impact of different presentation standards from CAL and IFRS for SMEs perspective on the values of financial statement items that affect the transparency of the selected financial analysis indicators. The theoretical section of the thesis focuses mainly on fixed assets according to IFRS for SMEs and its comparison with fixed assets according to CAL and IFRS for SMEs. The practical section of this thesis identifies the areas of fixed assets which are described differently by CAL and by IFRS for SMEs and sets them to model cases. Then a quantification of the differences in the financial statements is performed by using model accounting units arising due to different ways of reporting. The quantification is then followed by an evaluation of the impact on selected indicators of financial analysis.
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The comparison of different methods of body fat measuring by ensemble of adult women devided into five groups according to the BMI level
Šebková, Jana ; Matoulek, Martin (advisor) ; Svačina, Štěpán (referee)
Title: The comparison of different methods of body fat measuring by ensemble of adult women devided into five groups according to the BMI level. Objectives: The aim of this thesis is to compare values of gained percentage of total body fat by descriptive method such as bioelectrical impedance analysis and skinfolds measuring in comparison with "gold standard method" DEXA and to evaluate the usability of each method of body composition measuring by five groups of women, devided according to BMI level (in range 20-47 kg/m2 ). The purpose of this thesis is to find the most useful method especially for the overweight and obese women (BMI over 30 kg/m2 ) and to estimate the equation for the whole group. The other part of this thesis is the theoretical conclusion of the matters of body composition assessing and the importance of good knowledge about this topic for physiotherapists. Methods: The study was realizing from January of 2010 to March of 2011. There were 136 women, who were clients of Fitness center of VŠTJ Medicina Praha and jointed to the group voluntarely. The criteria of choosing the subjects into the study were: age 18 - 75 years, BMI 20 ≤ 45 kg/m2 , relatively healthy without accute disease. Women with cardiostimulator, pregnant women or nursing mothers were excluded. The monitored...
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French information policy: history and contemporary trends
Šebková, Jana ; Vlasák, Rudolf (advisor) ; Bratková, Eva (referee)
Tématem diplomové práce je zachycení hlavních etap vývoje francouzské informační politiky od 70. let 20. století do současnosti (počátek roku 2006). Cílem práce je chronologické zmapování její historie s dúrazem na analýzu současného stavu na přelomu tisíciletí a nástin trend ll jejího budoucího vývoje. Práce zachycuje hlavní kroky francouzské vlády v oblasti informační politiky. V 70. a 80. letech 20. století to byl především vznik a vývoj telematických služeb, prvních videotexových terminálú (Minitel) a vznik on-line dialogových informačních center ve Francii. V 90. letech 20. století byla pozornost koncentrována především na integraci internetu do francouzské společnosti a na první vládní projekty na podporu vzniku informační společnosti ve Francii. Největší část práce je věnována analýze současných projektú francouzské vlády zaměřených zejména na podporu rozvoje informační společnosti, internetu, elektronické administrativy a elektronického podpisu. V závěrečné kapitole jsou nastíněny hlavní trendy budoucího vývoje francouzské informační politiky.
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The crime of habitual drunkenness under s. 360 of the Criminal Code
Šebková, Jana ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
1 The crime of habitual drunkenness under s. 360 of the Criminal C. Abstract The aim of this diploma thesis is to analyze complexly the problems associated with the legal regulation of the crime of drunkenness. The crime of habitual drunkenness or otherwise called the "Rauschdelikt" is an illustrative option of how to deal with the issue of an insane people, which act unlawfully and how to punish them. The person which commits an unlawful act in a state of insanity, committed an act of otherwise criminal, quasi-delict. Where the perpetrator has caused a state of insanity by consuming or applying an addictive substance. The above-mentioned concept of "Rauschdelikt" appears to be the best option, for the sake of consistency with the fundamental principles and principles of criminal law, the nullum crimen sine culpa principle. The thesis is organized in individual chapters, which are gradually dealing with the historical development, and this crime does not present in modern criminal law no novelty; on the contrary, the institute of drunkenness has deep historical roots. The following chapters analyzes some individual basic terms that are necessary for the definition of a crime of habitual drunkenness and include and clarify the legal institutes that are close to and closely related to this crime, such as the...
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The comparison of different methods of body fat measuring by ensemble of adult women devided into five groups according to the BMI level
Šebková, Jana ; Matoulek, Martin (advisor) ; Svačina, Štěpán (referee)
Title: The comparison of different methods of body fat measuring by ensemble of adult women devided into five groups according to the BMI level. Objectives: The aim of this thesis is to compare values of gained percentage of total body fat by descriptive method such as bioelectrical impedance analysis and skinfolds measuring in comparison with "gold standard method" DEXA and to evaluate the usability of each method of body composition measuring by five groups of women, devided according to BMI level (in range 20-47 kg/m2 ). The purpose of this thesis is to find the most useful method especially for the overweight and obese women (BMI over 30 kg/m2 ) and to estimate the equation for the whole group. The other part of this thesis is the theoretical conclusion of the matters of body composition assessing and the importance of good knowledge about this topic for physiotherapists. Methods: The study was realizing from January of 2010 to March of 2011. There were 136 women, who were clients of Fitness center of VŠTJ Medicina Praha and jointed to the group voluntarely. The criteria of choosing the subjects into the study were: age 18 - 75 years, BMI 20 ≤ 45 kg/m2 , relatively healthy without accute disease. Women with cardiostimulator, pregnant women or nursing mothers were excluded. The monitored...
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French information policy: history and contemporary trends
Šebková, Jana ; Vlasák, Rudolf (advisor) ; Bratková, Eva (referee)
Tématem diplomové práce je zachycení hlavních etap vývoje francouzské informační politiky od 70. let 20. století do současnosti (počátek roku 2006). Cílem práce je chronologické zmapování její historie s dúrazem na analýzu současného stavu na přelomu tisíciletí a nástin trend ll jejího budoucího vývoje. Práce zachycuje hlavní kroky francouzské vlády v oblasti informační politiky. V 70. a 80. letech 20. století to byl především vznik a vývoj telematických služeb, prvních videotexových terminálú (Minitel) a vznik on-line dialogových informačních center ve Francii. V 90. letech 20. století byla pozornost koncentrována především na integraci internetu do francouzské společnosti a na první vládní projekty na podporu vzniku informační společnosti ve Francii. Největší část práce je věnována analýze současných projektú francouzské vlády zaměřených zejména na podporu rozvoje informační společnosti, internetu, elektronické administrativy a elektronického podpisu. V závěrečné kapitole jsou nastíněny hlavní trendy budoucího vývoje francouzské informační politiky.
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Dopad potenciálního zavedení IFRS pro SME v ČR v oblasti dlouhodobého majetku
Šebková, Jana
The diploma thesis deals with the impact of different fixed assets presentation standards according to the Czech Accounting Legislation (CAL) and International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The main goal of the diploma thesis is to evaluate the impact of different presentation standards from CAL and IFRS for SMEs perspective on the values of financial statement items that affect the transparency of the selected financial analysis indicators. The theoretical section of the thesis focuses mainly on fixed assets according to IFRS for SMEs and its comparison with fixed assets according to CAL and IFRS for SMEs. The practical section of this thesis identifies the areas of fixed assets which are described differently by CAL and by IFRS for SMEs and sets them to model cases. Then a quantification of the differences in the financial statements is performed by using model accounting units arising due to different ways of reporting. The quantification is then followed by an evaluation of the impact on selected indicators of financial analysis.
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