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Intradepartmental Accounting Standards And Their Problems In The Company Kočí, a. s.
KOŠATKOVÁ, Eliška
The aim of the graduation theses was acquaintance with the problems of intradepartmental regulations. In the theoretical part was described what legislations we use when we create the intradepartmental regulations. Laws are the theoretical basis for the creation of the intradepartmental regulations. The first part of each intradepartmental direct is created by these laws. The intradepartmental adjustment forms the second part of each intradepartmental direction. Here is a procedure developed by the accounting entities. These rules are a complement of the legislative regulation. The accounting entity creates these rules where the law gives it space for the intradepartmental solution of this problem. The graduation theses concerned the intradepartmental regulations of the building company KOČÍ, Inc. These regulations haven?t been updated for a long time. They were in a very limited extent. Therefore, I examined their topicality and complexity. Then I made the modification and designed changes of existing intradepartmental directions.
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Ethics in Accounting
ZÁHORKOVÁ, Aneta
Main goal of this paper is clarification of concepts of ethics, plagiaristic behavior, fraud and following actions against unethical behavior. Ethics is an aggregate of norms and rules, expressing opinions of society on behavior and certain actions, from the point of view of right and wrong, correct and false. Ethics in accounting consists of two important fields: on one hand there is ethical behavior of higher management to accounting and other employees, on the other it is unethical behavior, accounting frauds or other illegal actions. Basic principle of tax savings is decreasing the base of a tax for certain amount. Tax units account for the results of economic activities, which is the basic starting point for determining of tax liability. Ethical codex serves as a clear statement of principles and rules of behavior and usually is the outcome of defined missions and values. Ethical codex is defined as certain tool of business ethics. Ethical codex clarifies allowed borderlines of human behavior. The basis of deceptive actions is mostly illegal manipulations and other unwanted actions using false, modified, partial or otherwise distorted information leading to illegal financial gains of person who does this.
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The Development of Capitalization Rules
Svobodová, Ivana
This article acquaint the reader with particular language handbooks dealing with capitalization that were published within the period from the eighteen-forties of the 19th century to the same decade of the 20th century. Substantial part of the article is taken up by the analysis of a 20 pages long work of F. Bačkovský who was the first to summarise general capitalization rules and to compile an overview of naming types. The overview makes clear that the system of capitalization rules has not always been steady. It was subjected to permanent changes.
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Policy rate decisions and unbiased parameter estimation in conventionally estimated monetary policy rules
Podpiera, Jiří
This paper addresses a potential source of econometric bias that might naturally arise and adversely affect the accuracy of conventionally estimated policy rules as benchmarks. To address this concern, the paper offers a new method for estimating monetary policy rules and demonstrates the ability of the resulting bias-adjusted policy rules to outperform conventionally estimated ones in characterizing the policy environments in the cases of the Czech Republic and the United States.
Fulltext:  PDF
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Defiance in the man's life
KLOZOVÁ, Andrea
This thesis deals with defiance in the man´s life. The thesis is divided in three chapters, which are theoretical. First chapter delas with defiance of the general, the second chapter is devoted the defiance in toddlers and third chapter is devoted the defiance in pubescents. In the second and the third chapter is time-limited period, reasons for defiance, emotional development of the individual, development of identity and parenting styles, which can help affect child´s behavior. In the practical part are three case reports. The parents here talk about their family situation. The parents mention examples of child´s defiance, their solution, and together we determined, which of the parenting styles in theoretical part, they use. I find whether theory can be the basis for practice.
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Ethical codes in parliaments in presidential, semi-presidential and parliamentary system - case of USA, France and Great Britain
Blížkovský, Radek ; Vymětal, Petr (advisor) ; Kuta, Martin (referee)
Regulation of ethical regimes in parliaments seems to be a current issue in many (not only) western democratic countries. This thesis discusses comparison of ethical codes in parliaments of Great Britain, France and United States of America. Chosen countries have been selected regarding the fact that each country has different political system: parliamentarism in UK, semi-presidencialism in France and presidencialism in USA. The main aim of this work is to find out whether the difference of political systems could affect the scope and content of ethical codes. In order to achieve this task, the author uses the method of analysis and subsequent comparison of individual ethical codes. The thesis is structured into four parts. First part deals partly with theories of representation and mandate and also with particular political systems in selected countries. In second part the author describes codes of ethics in general and also benefits for citizens and legislators connected with adoption of ethical code. Third part analyzes codes of ethics adopted by particular chambers of selected parliaments. Respective comparison of ethical codes and regulations of ethic regimes is contained in the final part.
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Historical development of the rulles of handball\\
MARŠÍKOVÁ, Petra
The aim of the thesis is to compile the development of handball rules from the beginning of this game up until today. This work contains general characteristics and a history of sporting games, also a history of handball in Czech and in the world and a brief description of other kinds of handball and their rules. Due to the difficulty associated with obtaining the original rules of handball before 1945, the analytical part of this work contains an analysis of the rules from 1945 and further the analysis of the rules from the period beginning in 1974 up to the most current rules from 2010. In order to make the individual rules in the thesis more synoptical they are divided into certain categories. In the syntactical part the changes in these individual rules are described, which influenced the development of the game.
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The concept, practice and culture of lobbying in the English speaking countries
Vymětal, Petr ; Reschová, Jana (advisor) ; Žák, Milan (referee) ; Malíková, Ľubomíra (referee) ; Rychetník, Luděk (referee)
The regulation of lobbying is a current topic both at the level of international organizations as well as in many European and overseas countries. This work deals with the comparison of the rules on lobbying in selected English-speaking countries. Descriptive, doctrinal and comparative methods are used to analyze the main trends in the lobbying regulation of the United States, Canada, the United Kingdom of Great Britain and Northern Ireland as well as Australia. The text is structured into four chapters. The first chapter deals with the definition of lobbying and its differences from corrupt dealings; it also covers the types of lobbying activities and the various kinds of lobbyists. The second chapter attempts to contextualize lobbying into the theories of the decision-making process. A comparison of the similarities and differences of the lobbying rules is made and analyzed in the third and fourth chapters. Both the third and the fourth chapter have a similar structure -- first, the general rules and approaches to regulation are introduced, and then a comparison of selected English-speaking countries is made. The third chapter deals with the most common rules for lobbyists; the fourth chapter focuses on the relatively neglected side of lobbying contacts, i.e. the rules for the targets of lobbying (public office holders). In the end, some measures and recommendations for the Czech Republic are also outlined.
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Internet advertising as a marketing tool
Šolín, Petr ; Krsek, Libor (advisor) ; Horný, Stanislav (referee)
This bachelor thesis deals with online advertising as a marketing tool. The aim of this thesis is a proper understanding of the concept of internet advertising and a summary of unwritten rules and recommendations of internet advertising for firms. A theoretical part deals with the marketing mix as an important element of marketing, continued by explaining the concept of online advertising and its three integral parts. These parts consist of search marketing, text ads, billboards. Each of these parts has got a separate chapter explaining concept's essence. At the end of the theoretical part there are models of paying for advertising discussed as well as tools for a measurability of online advertising. A practical part is broken down into two parts. The first part consists of a selection of companies, which are tested by Google Analytics. Results are shown in the examples and clearly interpreted. The second part consists of an evaluation of marketing research. The results are used together with data from measurement to evaluate the hypotheses. Then there are written rules and recommendations as I have mentioned above.
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