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Confrontation of historical cost and fair value measurement of non financial assets in IFRS
Dvořáková, Magdaléna ; Vašek, Libor (advisor) ; Procházka, David (referee)
Diploma thesis is focused on two main measurement concepts -- historical cost and fair value. The aim is to interpret fair value as a measurement base used to assign value to non financial assets, and compare it with well-known historical cost base. In context with historical cost measurement, attention is also paid to impairment meaning a decrease in carrying amount of an asset. Major part of the thesis deals with fair value measurement according to the new accounting standard IFRS 13. The thesis is concluded with practical survey about the use of fair value as a measurement base for non financial assets in practice.
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Administrative justice in Czech republic
DVOŘÁKOVÁ, Marta
This thesis deals with administrative justice in Czech Republic, which has a relatively short tradition because it came into operation in 2003. Thesis is focused on history of administrative justice in Czech lands since reign of Habsburg Monarchy. Further there is described a current form of administrative justice. Following chapter deals with models of judicial review in selected states of the EU, finally I will outline basic differences between judicial reviews of this states and Czech Republic.
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Funding of universities in the Czech Republic and Sweden
Dvořáková, Michaela ; Urbánek, Václav (advisor) ; Kubík, Rudolf (referee)
This thesis focuses on the funding of universities in the Czech Republic and Sweden. The first part is dedicated to the economic characteristics of education as a good. It is followed by a description of the university system in the Czech Republic, especially the methodology to allocate funds and evaluation of its pros and cons and overall functionality. The Swedish system is also described in an identical manner. In the second part, the main objective is to compare these two approaches to the funding of higher education based on three predetermined criteria, evaluate them and point out potential flaws.
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Vyhodnocení připravenosti České republiky splnit požadavky na kvalitu ovzduší podle směrnic EU a Konvence LRTAP: Zhodnocení a optimalizace stávající staniční sítě a verifikace návrhu sítě ověřovacím měřením
Ústav informatiky AV ČR ; Český hydrometeorologický ústav, Praha ; Váňa, Milan ; Krejčíř, Pavel ; Horálek, Jan ; Brabec, Marek ; Pelikán, Emil ; Roubal, Zdeněk ; Sládeček, Jan ; Musialek, Jaroslav ; Jireš, Rostislav ; Elfenbein, Zdeněk ; Abraham, Jan ; Novák, Jiří ; Dvořáková, Miriam ; Kubizňáková, Jana ; Blažek, Zdeněk
Zpráva je rozdělena do jednotlivých etap: DU01-1.E3 Zhodnocení efektivnosti stávající sítě monitoringu mokré atmosférické depozice. DU01-1.E4 Návrh a zahájení ověřovacích měření v oblastech vymezených v DU02-2, kde je dle směrnice 96/62/EC povinné měření, ale kde měřicí stanice stávající sítě chybí. DU01-1.E5 Návrh optimalizované sítě monitoringu kvality ovzduší. DU01-2.E4+5 Optimalizace některých statistických vlastností měřicí sítě PM10 metodami prostorové statistiky. Analýza kovarianční struktury dat PM10. DU01-3.E4 Návrh systému provozu a obsluhy vzorkovačů PM10 a PM2,5. DU01-3.E5 Zhodnocení monitorování VOCs, POPs a těžkých kovů na stanici EMEP.
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Motivation and Satisfaction of Employees of the company "Tech Data, s.r.o."
Dvořáková, Michaela ; Dvořáková, Zuzana (advisor) ; Kleibl, Jiří (referee)
This thesis deals with an analysis of motivation and satisfaction of employees in the international company Tech Data and it is mainly based on the results of annual questionnaire survey the aim of which is to find out how its employees are satisfied in four areas. The thesis is divided into a theoretical and practical part describing theoretical bases for motivation and satisfaction at work, remuneration and education of employees. The sources of motivation and satisfaction provided by the company Tech Data, including the analysis of results of staff survey not only in the Czech republic but in the whole Europe, are then summed up. Finally the thesis consists of an evaluation of the current situation in the company Tech Data along with some proposed measures to improve staff motivation and satisfaction.
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Standing of Women on the Labour Market in the Czech Republic
Slavíková, Lucie ; Kaczor, Pavel (advisor) ; Dvořáková, Milena (referee)
The thesis focuses on the status of women on the labor market in the Czech Republic and analyzes the possible differences in equality between men and women. The introduction deals with the women's position on the labor market in historical terms. This work describes the basic concepts related to this topic, legislation related to equality and discrimination on the labor market and issues related to women's disadvantage in certain situations. The second part of the work is focused on the analyze through a questionnaire survey, which determines whether the women on the labor market in some way disadvantaged.
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Embarrassment
Dvořáková, Markéta ; Krobot, Miroslav (advisor) ; Schmid, Jan (referee)
The aim of this work titled "Embarrassment" is to define this notion from different viewpoints, in order to develop all its aspects; that is to explore the embarrassment from the actor?s point of view. Or more exactly from the student of acting at the Academy of Performing Arts and simultaneously to reflect my four-year theatre studies. First I address an embarrassment as an obstacle, based on the fear of embarrassment. It is a negative and unwanted perception, so I try to find solutions, how to get rid of this unpleasant feeling and to free oneself in the acting expression. On the other side, the embarrassment in the art may be willed, it can be intentionally induced. It may be a means to an end, the author wants to express. In this completely different concept of embarrassment I try to divide it into five groups according to how it is possible to work with. I complement the work with my opinions, personal experiences and experiences of my life during a four-year acting studies at the Academy of Performing Arts.
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