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Zákon o účetnictví platný od 1. 1. 2016
Šalena, Radek
This bachelor thesis deals with the Czech accounting law valid from the 1st of January 2016. The main goal of this thesis is to apprise a reader about the main changes in this law and after that to evaluate these changes in help with the data of real entities from the period before and after these changes. In the teoretic part should be described a teoretic knowledge about examined parts which are in my thesis the change in bookkeeping of inventory of own production, the new system in the division of entities and groups of entities, the changes in the simple bookkeeping and the changes in the financial statements balance sheet and profit and loss statement. In the practic part of my thesis are quantified the chosen changes and are mentioned the consequences which these changes in the accounting law means for entities.
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Přestupkové řízení
Hartlová, Adéla
The basic terms connected with offences and offence proceeding are presented here. The run of offence proceeding considering amendment from October 2016 is described. Then it is applied on the real case - the chosen property offence. At the end the case is evaluated by its material and processional aspect and the thesis shows the frequency of offences in the authority of the offence committee in Blansko. An abstract is in (British) English.
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Revision of the IFRS Conceptual Framework
Šantrůček, Martin ; Valášková, Mariana (advisor) ; Žárová, Marcela (referee)
This thesis deals with current amendment of the International Financial Reporting Standards Conceptual Framework. This Amendment is one of the most awaited projects of the International Accounting Standards Board for the year 2017. Conceptual Framework serves as a basic ideological basis and theoretical premise for the creation of the accounting standards. Consistence between Conceptual Framework and IFRS and being up to date are the key factors for the whole system to work properly. This thesis deals with the Conceptual Frameworks development from its beginnings in the USA to the current amendment made by IASB and the thesis is trying to analyse the whole concept of the Conceptual Framework, its importance and its contained information which are under a strong pressure to be perfect. This thesis primary goal is to analyse the current amendment of the Conceptual Framework, which is being evaluated and commented with help of the comment letters received to the Exposure Draft 2015. There are also suggested some recommendations, that should be considered before finalizing the new Conceptual Framework.
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Transformations of normative envrionment of public service media in Poland after 2015
Kunc, Kryštof ; Moravec, Václav (advisor) ; Lovaš, Karol (referee)
This bachelor thesis deals with changes in normative environment in Polish public service media after 2015, after the beginning of the party's Prawo i Sprawiedliwość (Law and Justice) rule. We have limited our research by time limit, we follow the changes up to the end of year 2016. Using the method of analysis, namely the comparative analysis of the normative environment before and after 2015, we answer questions whether and how the normative environment has changed. In addition to the use of comparative analysis, we also answer these questions using testimonies from experts from the Polish academic sphere. Our conclusion is that normative environment has changed, the reality is moving away from the ideal attributes of the normative environment. The results of the thesis provide the basis for further exploration of Polish public service media, for example, for examination of content of their messages after the normative environment has changed.
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Options adoption in the Czech Republic and child adaptation to society
Vrtišková, Aneta ; Slaboch, Martin (advisor) ; Hurt, Pavel (referee)
Bachelor thesis is focused on the possibility of adoption in the Czech Republic and the child's integration into the new family and society. Theoretical bases closer to mastering the development from a historical perspective, kinds of adoption in the Czech Republic and the conditions for successful adoptions. The author introduces the reader to the actual course of the adoption process, described in various stages of the request for mediation to establish contact with the child. Thesis introduces the reader in foster care together with creation, types and financial aspects. Attention is focused on the amendment that gave priority to family care over institutional.
The practical part evaluates the amendment, which occurred in the area of adoption 1. 1. 2014. It also describes the early days of the adopted child in the new family. It acquaints readers with the problems that foster parents frequently addressed in the child's adaptation to society.
Target of this thesis is to evaluate the amendments that have occurred in the area of adoption 1. 1. 2014. Based on the responses to assess whether the amendments were a step in mastering good or bad. Any proposing other changes that would streamline the process of adoption. Analyze the process of integrating the child into society. Specify on what grounds can a child develop a sense of deprivation and negative behaviors that cause complex adaptation to the collective.
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Summary and analysis of the acquis communautaire and the domestic law in the area of renewable energy sources
Divoký, Zdeněk ; Štěpánek, Petr (advisor) ; Černý, Pavel (referee)
The goal of this diploma's thesis is to analyze legal regulation of renewable energy sources in a context of environmental and energy law, up to the scale of subordinate legislation. The work presents summary analysis of the past and present developments in the energy law in connection to the actual problems in this field. This work gives comprehensive overlook of the legal regulation including legal regulation of the subsidies and usage of the renewable sources of energy. The overlook of recent history describes the original regulation by law regulation, as well as changes in the legal regulation connected to the changing cost of renewable energy. The first chapter gives the definition of terms, the second chapter is about European law in the area of the renewable energy sources. The third chapter focuses on the domestic legal regulation of Czech Republic. The fourth chapter brings analysis of renewable energy sources concerning other Community policies like energy security and environmental law and the fifth chapter looks into present tendency in the legislation sphere in context with present issues.
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Dopad novely Zákoníku práce Slovenské republiky na dohody o prácích vykonávaných mimo pracovní poměr
Šurdová, Ivana
The objective of this thesis is to examine the impact of the latest amendment of the Labour Code of the Slovak Republic (effective 1st January, 2013) on labour cost, employer obligations and compensations and responsibilities of the employees covered under an agreement on work performed outside the employment, in comparison to previous version of the Labour Code. The theoretical part of my thesis covers the basic terminology and legal standards related to the employment, description of the main changes implemented by the amendment of the Labour Code and related enactments. The practical part of this thesis covers actual examples of how the Labour Code amendment affected recording in accounting. It also describes the amendment impact on actual enterprise, with possible suggestions on how to cover the need for temporary employment.
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The Lisbon Treaty and national parliaments: Study 1.204
Čakrt, František
Role vnitrostátních parlamentů na unijní úrovni je v posledních letech stále posilována. Již před přijetím Lisabonské smlouvy vnitrostátní parlamenty aktivně monitorovaly a připomínkovaly návrhy unijní legislativy a s přijetím Lisabonské smlouvy se tato úloha ještě posiluje. Práce přináší přehled aktuálních změn, které vnitrostátním parlamentům Lisabonská smlouva přináší, a věnuje se také meziparlamentní spolupráci, která je základním předpokladem realizace některých nově zavedených kontrolních mechanismů.
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Corruption and public contracts in the field of ICT
Nejedlý, Václav ; Holub, Ilja (advisor) ; Bruckner, Tomáš (referee)
The bachelor thesis deals with the problem of corruption and public contracts in the field of ICT. The work focuses on the corruption situation in the Czech Republic, generally on corruption and laws relating to public contracts. The goal of this project was to unify the information on public procurement and to demonstrate the corruption situation in the Czech Republic on particular examples. The work presents to the analysis of the individual contracts uncovering of corruption in these cases and making proposals to improve the situation in the form of amendments to the Public Procurement Act. Meeting these goals required the search for information on suspect contracts on the Internet, browse closely the Public Procurement Act and the knowledge of the author's own experience. In the introductory part the author defines the concepts of law in the field of public procurement, laws and regulations dealing with public contracts, the authority supervising the Public Procurement Act, procurement processes in various types of contracts and the work of anti-corruption police departments. In the following section of the theoretical part, the author discusses the general problem of corruption and corrupt practices in the field of ICT .The analysis of Public Procurement Act is the last chapter of the theoretical part of the work. In the following practical part, the author discusses several examples of contracts that have been or have not been proven corrupt or illegal and compares expenses of the ICT projects in the private and public spheres. In the last chapter, after obtaining all available information, the author proposes several ideas for improving The Public Procurement Act The author's contribution of the work lies in a clear summary of information, referring to the errors in the procurement processes and then in the analysis of the situation of the "suspicious" cases and detection of illegal conduct, in these cases. The author came to the knowledge that allow the conclusion to summarize in a few paragraphs incentives for the development of amendments to applicable laws of the relevant authorities.
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