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Taxation of Wages and Employee Benefits for Large Entities
Glozygová, Andrea ; Čermáková, Barbora (referee) ; Svirák, Pavel (advisor)
The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.
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Kindergarden with the koncept of pedagogy by Franz Kett in the reflection of graduates after 15 years
ČERMÁKOVÁ, Barbora
Bachelor thesis examines pedagogy of Franz Kett from the perspective of graduates of specific church- affiliated presschools. The thesis is based on theoretical knowledge and literature related to Franz Kett´s pedagogical concepts, and is divided into two parts: Theoretical and practical. The aim of the thesis is to investigate how the values and ideas of Franz Kett´s pedagogy are reflected in the memories of graduates, and which ones specifically. The research question was answered using a method of semi-structured interviews, and subsequent analysis of the gathered data.
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Teacher-Pupil Relation in Religious Education and Catechesis
Čermáková, Bronislava ; Eliáš, Vojtěch (advisor) ; Kuźniar, Mariusz (referee)
The diploma thesis "Teacher-Pupil Relation in Religious Education and Catechesis" presents some aspects of relations in religious education and catechesis. In the first part of the thesis, some general characteristics of teacher-pupil relation are described from the perspective of pedagogy and psychology and some ethic aspects of this relation are outlined. The second part deals with the specific features of the relations developed in religious education and catechesis. The subject and aim of catechesis (which is the growth of the catechised's faith) and of the religious education (the developement of mature and responsible attitude towards religious belief and Christianity) both imply the conclusion, that the teacher-pupil relation is much closer and more personal than in other school subjects teaching. This relation should be, above all, based on mutual love and respect. This proximity can become the source of mutual enrichment, but it also brings a considerable risk of failure and abuse. The damages caused this way have grave consequences for the personal developement of the catechised, their relation towards themselves, other people and God. The responsibility in such cases always lies upon the catechist (teacher). The healthy relation between the subjects of catechesis presumes high level of...
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Taxation of Wages and Employee Benefits for Large Entities
Glozygová, Andrea ; Čermáková, Barbora (referee) ; Svirák, Pavel (advisor)
The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.
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The presentation of speech, writing and thought in British newspapers.
Čermáková, Barbora ; Malá, Markéta (advisor) ; Dušková, Libuše (referee)
The thesis compares forms of speech presentation (and marginally writing presentation) in British newspapers through a theory of Speech, Writing and Thought presentation as introduced by E. Semino and M. Short (2004). On a specialised corpus of 6 newspaper articles, the work compares qualitive and quantitative tendencies of individual speech presentation categories, focusing on the diagnosis of differences and common points in two journalistic sub-genres, the tabloid and the broadsheet. The speech presentation categorization is applied as a clinal model with permeable borders between individual categories. The focus is on detecting and analysing the fucntions of individual categories of speech presentation in terms of information, style, pragmatics and form. Powered by TCPDF (www.tcpdf.org)
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Teacher-Pupil Relation in Religious Education and Catechesis
Čermáková, Bronislava ; Eliáš, Vojtěch (advisor) ; Kuźniar, Mariusz (referee)
The diploma thesis "Teacher-Pupil Relation in Religious Education and Catechesis" presents some aspects of relations in religious education and catechesis. In the first part of the thesis, some general characteristics of teacher-pupil relation are described from the perspective of pedagogy and psychology and some ethic aspects of this relation are outlined. The second part deals with the specific features of the relations developed in religious education and catechesis. The subject and aim of catechesis (which is the growth of the catechised's faith) and of the religious education (the developement of mature and responsible attitude towards religious belief and Christianity) both imply the conclusion, that the teacher-pupil relation is much closer and more personal than in other school subjects teaching. This relation should be, above all, based on mutual love and respect. This proximity can become the source of mutual enrichment, but it also brings a considerable risk of failure and abuse. The damages caused this way have grave consequences for the personal developement of the catechised, their relation towards themselves, other people and God. The responsibility in such cases always lies upon the catechist (teacher). The healthy relation between the subjects of catechesis presumes high level of...
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Analysis of explanatory power of income statement prepared in accordance with Czech accounting standards and IFRS
Čermáková, Bohuslava ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.
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Methodology for the creation of an e-shop in the environment of the importer of specialist small series cars
Čermáková, Barbora ; Gála, Libor (advisor) ; Žižka, Petr (referee)
This Thesis deals with the methodological support for the creation of an e-shop for importers of specialist, small series cars. The intention is to design the methodical pattern of making electronic commerce for businesses with defined characters and its verification in a business operating in the specified field. The first step to achieving the target is characterized by the essential elements of the business entity and analyzing the current state of knowledge in the area of e-commerce. The following step is to chose the formulation of the methodological pattern. The final step is a formal description of the methodological model, which is then verified in the importer environment. The results of the methodical pattern may be used by other similar businesses to create their own e-shop.
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Memorial sites. Topography of the present memory of the nation and its reflections
Čermáková, Barbora ; Devátá, Markéta
The methodology deals with a methodological capture of the phenomenon of memorial sites as basic elements of memory studies. It shows how rules (criteria applying to inclusion) are determined, as well as the importance of naming exceptions (assessment from the viewpoint of the whole complex of memorial places, correlation of memorial places). The methodology also elaborates the description and documentation of memorial places and presents techniques that can be employed to process collected data, which are a necessary prerequisite for a professional analysis and interpretation.
Fulltext: content.csg -  PDF
Plný tet: Pametni mista_metodika - PDF
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Vertical integration - benefits and drawbacks
Čermáková, Blanka ; Buus, Tomáš (advisor) ; Krabec, Tomáš (referee)
The thesis introduces thorough analysis of current approach towards margin squeeze practice, an abuse of dominant position by vertically integrated entity. For proper categorization, definition and understanding of the basic assumptions behind the strategy of margin squeeze and its application, the paper presents necessary conceptual apparatus. Further the paper deals also with regulatory framework of abuses of dominant position, national as well as international. In the practical section the paper introduces margin squeeze strategy within telecommunication industry and its regulatory framework in the Czech republic and brings recommendations for ex-ante margin squeeze testing in relation with current European regulators policy updates following the dynamic technological development of the industry.
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