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Principles of the German school system and its eventual application to the Czech school system using the example of Gymnázium F.X. Šaldy in Liberec
Hartová, Michaela ; Botlík Nuc, Tomáš (advisor) ; Nečasová, Pavla (referee)
The bachelor thesis explores the principles of the German school system and their possible application to the Czech school system, using F. X. Šaldy Grammar School in Liberec as a case study. The aim of the thesis is based on the theoretical part, a visit to the German department of the F. X. Šaldy grammar school, and the subjective evaluation of pupils from two questionnaires to find out what principles of German education suit Czech pupils. The theoretical part focuses on comparing the German and Czech school systems using the example of Saxony (specifically the F. X. Šaldy grammar school) or Bavaria (the partner school LSH Wiesentheid). Differences in the school system's structure, the school year's organization, classification, and the school-leaving examination are described. The last chapter analyses the German school system from an international perspective. The practical part is based on the observation of Czech and German history classes of the final year of the F. X. Šaldy grammar school (class 6N), and a questionnaire survey that was subsequently sent to the class. The questionnaire was divided into two parts - in the first, the students were tested to compare how much information they remembered from both classes, and in the second, they evaluated selected aspects of the German lessons...
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Economic Evaluation of Projects in Road Infrastructure in the Czech Republic and Slovakia
Čajová, Mária ; Vařbuchta, Petr (referee) ; Hromádka, Vít (advisor)
This diploma thesis deals with the problems of economic evaluation in road infrastructure projects in the Czech Republic and Slovakia. In the analytical part the methodology in both countries is solved, diversity is analyzed and in the end the searched differences are assessed. On the basis of results, recommendations are presented. The practical part is concentrated on the proper differences that are further included in the methodology. The general evaluation of advantages and disadvantages of the economic assessment method and suggestion of possible adjustment of the method in the Czech Republic and in Slovakia had been the result of the work.
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British VS. American English – A comparative study
Ohrazda, David ; Šťastná, Dagmar (referee) ; Sedláček, Pavel (advisor)
Tato bakalářská práce je zaměřena na porovnání rozdílů Britské a Americké angličtiny, dvou nejrozšířenějších variací anglického jazyka, který je po celém světě využíván ať už jako mateřský jazyk nebo vyučovaný druhý jazyk pro snazší mezinárodní komunikaci. Práce se stručně zabývá historií jazyka a následně rozebírá rozdíly v oblastech gramatiky, výslovnosti a slovníku s příklady dané problematiky. Práce rovněž pojednává o kulturních vlivech, které ovlivnily vývoj jazyka. Pro práci jsem použil knižní a internetové zdroje. Hlavním cílem bakalářské práce je poskytnout a ukázat jakým způsobem se jeden jazyk může lišit na základě odlišné národnosti.
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Problems Derived from Differences between Czech Accounting Law and IFRS
Čech, Vratislav ; Jakubcová, Marie (referee) ; Beranová, Michaela (advisor)
Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
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Transformation of Financial Statements in Accordance with the International Financial Reporting Standards
Bříza, Michal ; Studnařová, Leonora (referee) ; Beranová, Michaela (advisor)
Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS standards’ requirements. Thesis provides fair view on company’s financial position and serves as a tool for comparison of its performance with outlandish entities that report in compliance with IFRS principles.
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