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The information power of financial statements in the Czech Republic after the amendments to the Accounting law
Novotná, Kateřina ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The bachelor thesis describes changes in the Accounting law in the Czech Republic connected to financial statements. It is mainly focused on a profit and loss statement and on notes to financial statements. There is general information about financial statements, a categorisation of the companies and the information which must be disclosed in the business register, changes in the law connected to a profit and loss statement, a new structure of a profit and loss statement and an appraisal of its information power. Then there is drawn up profit and loss statement of a particular company for the year ending 31 December 2014 under the new rules of the Accounting law in the Czech Republic valid since 1 January 2016 and a comparison of the notes to the financial statements before and after the amendments to the Accounting law for each category of the company.
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Evaluation of the project "growth competitiveness PI CZ, s.r.o." Operational Programme Human Resources and Employment
Novotná, Kateřina ; Ševčíková, Michaela (advisor) ; Pícl, Michal (referee)
This bachelor's thesis focuses on the analysis of the Human Resources and Employment Operational Programme and the efficiency of finances appropriated to it. The thesis deals specifically with the application of the programme at the company PI CZ, s.r.o. The theoretical part describes the mechanism and functioning of European Union Structural Funds throught which the Czech Republic utilizes funds and the structural policy of the European Union as a whole. The practical part of the thesis includes the evaluation of a questionnaire which was conducted with participants of the Human Resources and Employment Operational Programme in the aforementioned company. The thesis is concluded by a discussion of the results obtained from the questionnaire and possible solutions are suggested which would improve the efficiency of finances utilized from EU funds in the company of interest.
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Monetary reform 1953 in Czechoslovakia as a multilevel phenomenon
Novotná, Kateřina ; Jakubec, Ivan (advisor) ; Szobi, Pavel (referee)
The structural topic of the thesis is the monetary reform carried out in 1953 in Czechoslovakia. The central focus is the reform itself, whose main task was to cope with relics of the previous non-socialistic regimes, yet at the same time to solve economic problems of the Czechoslovakia at the beginning of the 1950s. The work then analyses the causes of the monetary reform, preparation phase and its organization. Subsequent part is dedicated to the process of the reform as well as its impact on social, economic, monetary and international domain. The thesis was prepared using archives, contemporary documents, sources of the institutional provenance, professional literature and journalistic sources.
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The view of motivation and evaluation of employees with the use of management accounting information
Novotná, Kateřina ; Wagner, Jaroslav (advisor) ; Hochman, Jiří (referee)
This thesis deals with the usage of management accounting information for motivation and evaluation of empoyees. The first part describes specifics of small enterprises, advantages and disadvanteges of working in these types of enterprises. Additionally, there is discussed the most famous motivation theories and their application in practice, the methods used for employee compensation and evaluation. Great attention is given to the analysis of the current situation of described areas in the company BlueGhost.cz and assessment of the strengths and weaknesses. The analysis is followed by the second part of this thesis which contains a proposal for possible improvement of motivation and evaluation systems which could do work processes and employee behavior more efficient.
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A methodology for assessing the impact of cattle grazing on soil properties, water quality and quantity, plant and invertebrates diversity
Fučík, P. ; Zemek, František ; Hakrová, P. ; Svobodová, M. ; Zajíček, A. ; Šlachta, M. ; Pikl, Miroslav ; Duffková, R. ; Mrkvička, J. ; Bystřický, V. ; Procházka, J. ; Skalický, M. ; Holubík, O. ; Moravcová, J. ; Novotný, Jan ; Skalická, J. ; Peterková, J. ; Musil, M. ; Šantrůček, J. ; Matoušková, V. ; Brom, J. ; Hanuš, Jan ; Novotná, K. ; Huislová, P.
This methodology introduces the approaches for assessment of soil, water, plant, forage and invertebrates characteristics of pastures as influenced by cattle grazing. These parameters are necessary to observe and evaluate in order to set the optimal grazing management of pastures for support of the sustainable land use and for mitigating the negative impacts of agriculture on the environment. Moreover, the proper management of pastures enables to improve livestock welfare, market challenges of foods, and strenghten and diversify various activities in rural areas. For the assessment of grazing-induced changes of aforementioned parameters, the focus is oriented towards different pasture geomorphological / hillslope zones, where grazing may exhibit in a distinct manner. The approaches are postponed based on literature survey as well as on knowledge acquired during a multi-branch research project. The methodology shows the principles for monitoring and evaluation of parameters regarding soil physics and chemistry, water quality and quantity, plant diversity and forage quality and ecology of selected invertebrate species. Beside this, approaches for application and interpretation of remote sensing methods and tools for detecting the changes in plant and soil pasture characteristics are introduced and discussed. The methodics is targeted on one hand for specialist from state administration offices (Ministry of Agriculture, Ministry of the Environment) as a background for evaluation of the effectiveness of subsidy programmes focused on grazing management. On the other hand, the approaches described in the methodics can serve the experts for an integrated assessment of grazing management on various pasture parameters or on the environment. The novelty of the methodics lies in the multi-level approach, which enables to assess the pasture parameters both individually or jointly, according to their mutual interrelatons and possible driving factors.
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Transformations of women?s legal capacity in European countries in the second half of twentieth century.
NOVOTNÁ, Kateřina
The subject of this bachelor thesis, ?Transformations of women?s legal capacity in European countries in the second half of twentieth century?, is induced abortion in European countries in the second half of twentieth century. The objective is to observe the continuous modifications of the forms of induced abortion during the given period. In the first section, basic attitudes towards the unwanted pregnancy and its induced interruption, its transformation since antiquity to the modern period, and Pro-Life together with Pro-Choice groups are stressed. Furthermore, 'abortion tourism' as well as the abortion committee operating in the area of Czechoslovakia are discussed. The second section of the thesis describes the detailed characteristics of resolving pregnancy interruption issues in the Czech Republic, Germany, Poland, and Great Britain in the second half of the twentieth century. These continuous transformations are finally summarized in terms of other European countries.
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