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Inventory Valuation Method in Custom Manufacturing
BARTOŇOVÁ, Kamila
The aim of the bachelor thesis was to analyze inventory and inventory management in a selected accounting unit, which focuses on custom order production and subsequent evaluation and improvement of inventory management. The theoretical part includes characteristics of delivery of supplies, methods of accounting and valuation of inventories, as well as registration of inventory and supplies in stock. This part is based studies of specialized literature on the subject as the main source of information. The practical part introduces the selected entity, core activities of its business, and accounts that are used for inventory accounting. This part of the thesis is focused on accounting operations connected with the company stocks. Above all, inventory acquisition, inventory in stock, loss of inventory, and inventory taking are monitored. The main information source of this part comes from the general ledger and warehouse accounting of the company. The bachelor thesis found the methods and procedures used in the selected entity are suitable chosen for inventory management while only several minor imperfections have been detected.
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The effectiveness of offensive game going on in phases depending on the leight of their duration (on the example of elite basketball team)
Šťastný, Ondřej ; Velenský, Michael (advisor) ; Kaprálek, Tomáš (referee)
Title: The effectiveness of offensive game going on in phases depending on the leight of their duration (on the example of elite basketball team). The target is to learn and review the game offensive efficiency of the best world basketball teams depending on the game offensive phase duration. I am going to focus on the national US basketball team during the last parts of the World Championship FIBA 2010 in Turkey and 2014 in Spain, concretely 1/8 final, quarterfinal, semi-final and final, where I can count with the maximal try to win. The method is to learn, analyze and evidence of the chosen game play effects. I am able to analyze every game offensive phase by the way of game record and to evaluate which phase is the most effective depending on its duration. The target is to review the game offensive efficiency of the best world basketball teams (US national team) depending on the game offensive phase duration. The work should be benefit for basketball coaches in their basketball players' trainings. The main importance is to set the players' game activities which guide the team performance in its offensive phase and get to successful score. The main method is to collect the data from the video records of the single World Championship games. The following analyze and evidence of the studied effects...
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Brownfields - comparison of rural areas in the regions of Pelhřimov and Jihlava
HANZALOVÁ, Lenka
This master thesis, entitled "Brownfields - comparison of rural areas of Pelhřimov and Jihlava" focuses on the issue of brownfields, their typology, their characteristics and the terms associated with them. Core of the whole work was a field survey of selected municipalities in the Pelhřimov and Jihlava districts in which these objects were searched. Based on these empirical data, areas were compared not only with each other, but also with the public register of brownfields. The impact of brownfields on the quality of life of local populations emerged from the results of a simple survey. The aim of the thesis was to map the occurrence of brownfields in designated areas and the subsequent comparison between the evidence and the actual state.
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Burden of proof in civil procedure
Hübnerová, Daniela ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
1 Abstract The title of the work: Burden of Proof in Civil Procedure The present diploma thesis deals with one of the few subjects, which are topical today, as in the past, in spite of all legislative changes - the burden of proof in the civil procedure. The burden of proof, which is the subject of this work, plays in the process of evidence an irreplaceable role, yet it is still a very underrated topic, which is not, in particular in legal theory, given appropriate attention. Legal theory is not too unified with regard to the burden of proof, the views of different authors on this institute differ. This is a very large, somewhat unclear issue. There are many theories regarding the functioning of the burden of proof and its distribution among the parties. The thesis does not claim to give an exhausting interpretation of this institute, as it is a very extensive issue, and its comprehensive processing would require at least the publication of a book, perhaps several books, but should outline the institute of the burden of proof and its function in the civil procedure. The burden of proof is not clearly defined in the legislation and the theory of burden of proof is very complicated and inconsistent, that is probably why there is a relatively extensive case-law of the courts, which increasingly emphasizes...
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Means of evidence in civil proceedings
Krulíková, Kateřina ; Frintová, Dita (advisor) ; Kubešová, Silvia (referee)
The diploma thesis analyses means of evidence used in civil proceedings. Means of evidence are integral part of proofing process which is considered to be the foundation of civil litigations. The goal of this thesis is to provide comprehensive categorization of means of evidence used in civil litigations and depict some of their specifics, including means of evidence which are not specifically regulated by the law. The thesis is based on specialized literature, legislation, and, from a large part, also on Czech courts case law. Text of the thesis is divided into four chapters, each of them further divided into several sub-chapters. First chapter is general introduction to civil lawsuit and proofing problematics. It defines proofing process itself, subject of proofing, and principles applied in the court at this stage of the lawsuit. Second chapter describes means of evidence in general. It provides reader with means of evidence definition and categorization, and also defines means of evidence which are inadmissible in the civil lawsuit. Third, the most extensive chapter, is dedicated to means of evidence which are specifically regulated by code of civil judicial procedure. It describes each of them in detail, differentiates them, and also describes proofing process in the court trial. First...
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Mobile App for Managing Tips in a Restaurant
Kocour, Martin ; Špaňhel, Jakub (referee) ; Herout, Adam (advisor)
This bachelor thesis deals with an issue of tip evidence. The result is an Android application for tablets, which provides easy tip recording and its transparent division among employees. In the thesis are described problems with developing application for Android operating system. Reader will read about the process of designing and implementing. The paper is supplemented with results of application testing and its future in way of developing.
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The Function of Speech in Husserl and Merleau-Ponty
Puc, Jan ; Novotný, Karel (advisor) ; Čapek, Jakub (referee) ; Janoušek, Hynek (referee)
The Function of Speech in Husserl and Merleau-Ponty The submitted doctoral thesis is an attempt to describe the development of the intentional function of speech in Husserl and Merleau-Ponty. The intentional function is defined as the change of expressed meaning that is engendered by the expression itself. We trace Husserl's position from the Logical Investigations and the first book of his Ideas pertaining to a pure phenomenology and to a phenomenological philosophy, where he describes speech as the non- productive mirroring of other kinds of intentionality, to the late text The Origin of Geometry, where he discerns two functions of speech: it provides thought its ideality, which is different from the ideality of species; and it provides thought its objectivity, i.e. the form of object that lasts in history as identical. In The Phenomenology of Perception, Merleau-Ponty adopts Husserl's late position with several profound modifications. The starting-point ceases to be the linguistic sign, and speech becomes a kind of gesture. As a consequence, the difference between linguistic and non-linguistic ideality disappears. Furthermore, Merleau-Ponty holds that the expression accomplishes the meaning of what it expresses. In this way, speech becomes creative and ceases to be just an empty intention of...
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Burden of proof in civil procedure
Loutchan, Petr ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
Thesis title: Burden of proof in civil procedure This paper deals with burden of proof. The aim of this thesis is to provide a broader framework for this burden, since it is absolutely crucial in order to form a proper understanding of this topic. The first chapter mentions principles that are common to all legal procedures and those that are applicable only within civil procedure. These general procedural principles need to be interpreted in accordance with the European Convention on Human Rights, which is binding upon Czech law. They also serve as a tool for a deeper integration of European law. The principles that are only applicable within civil procedure are usually presented in pairs consisting of principles of opposite meaning and are never really used in their pure form. The second chapter deals with basic rules of Evidence. It mentions the definition of Evidence, it makes a clear distinction between logical methods of proving and procedural ones, followed by definition of the purpose of Evidence. It also mentions topics that do not need to be proven, since there is some type of presumption governing these issues or they are somehow known to the court. This chapter emphasizes tools that simplify the process of proving. It also defines basic terms of Evidence. It does not try to be a complex...
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Selected issues of evidence in civil contentious proceedings
Kabát, Jakub ; Kubešová, Silvia (advisor) ; Frintová, Dita (referee)
The object of this thesis is Selected issues of evidence in civil contentious proceedings. Evidence itself occupies an important position in the civil procedure because it is a prerequisite for issuing a correct and fair court decision. The aim of this paper is to deal with the institutes of evidence procedure that lead the subjects of civil contentious proceedings for certain procedural activity in order to determine the facts and issue a decision in the case. The thesis is divided into six chapters, the first chapter includes an introduction and the last, sixth chapter includes the conclusion. The second chapter deals with basic questions of evidence in civil proceedings and is subdivided into four parts. Particular parts deal with the concept of evidence in civil proceedings, the object of evidence (which is delimited both positively and negatively), institutes facilitating the evidence in civil procedure (legal presumptions and fiction, preliminary question and discretion of the court) and the actual course of procedure of evidence in civil proceedings. The procedure of evidence is divided into several phases such as adduction of evidence, obtaining proofs, examinations of evidence by the court and finally, the evaluation of the evidence by the court. The third chapter deals with civil...
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