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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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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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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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Innovations in the EU and possibilities of their support in the Czech Republic
Čermáková, Barbora ; Černá, Iveta (advisor) ; Taušer, Josef (referee)
This thesis deals with the topic of innovations in the EU and the instruments of their support. The aim of this paper is to sum up the results of the support which was provided for innovations in the last decade and to identify possible problematic areas which hinder achieving the stated goals in this field. In the first part, after a short introduction where innovations and related terms are defined, innovations are put in context with the Lisbon strategy and the strategy Europe 2020 - the key European strategic documents. The second part focuses on the description of the EU financial instruments which are used to support the R&D&I in the Czech Republic. The final part deals with analysis of the current position of the European Union in the area of innovations and identifies the problematic areas.
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Comparison of OPPP and OPPI
Čermáková, Barbora ; Černá, Iveta (advisor) ; Taušer, Josef (referee)
Práce se zabývá společnými a rozdílnými znaky současného operačního programu Podnikání a inovace a jeho předchůdce OP Průmysl a podnikání. Zaměřuje se především na identifikaci rozdílů v cílech, prioritách a jednotlivých programech podpory. Pozornost je ale věnována i dalším aspektům jako je systém implementace nebo financování.
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Akvizice podniku
Čermáková, Barbora ; Jandourková, Hana (advisor) ; Hroboň, Lukáš (referee)
Diplomová práce je zaměřena na účetní řešení transakcí s podnikem souhrnně nazývané akvizice. Každá část práce je zaměřená na určitou oblast: část je věnovaná definicím důležitých pojmů, věcné podstatě různých provedení akvizicí (podstata akvizice určuje postup řešení) a účetním metodám. V další části je popsána legislativní úprava akvizicí nejprve v rámci Mezinárodních účetních standardů IAS/IFRS a poté podle českých předpisů. Poslední částí je demonstrace dříve uvedených poznatků na praktických, pro účely zjednodušených, příkladech: je zde řešen prodej podniku, nebo-li majetková akvizice, nákup rozhodujícího podílu s dopadem do konsolidované rozvahy, tzv. kapitálová akvizice, a tzv. zpětná kapitálová akvizice na příkladu vkladu podniku jak na pozadí mezinárodních, tak i českých předpisů.
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