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The development of fine motor and graphomotor skills in forest kindergartens
JANEČKOVÁ, Martina
Bachelor's thesis deals with the development of fine motor skills and graphomotor skills in the forest kindergartens from the perspective of people who work there. Based on the information provided and from personal experience, a "program" for the development of fine motor and graphomotor skills in the forest and outdoor environment is crated. The theoretical part includets chapters abou the history of forest kindergartens in our country and abroad, their operating conditions and philosophy. The child's motor development with a focus on fine motor skills and graphomotor skills is being discussed and examined with regards to the development of child's graphic expression, work habits, graphomotor exercises and the causes of graphomotor difficulties. The last chapter is examining the natural environment influences on child's development. Practical part is created from the research survey, it includes answered questions related to the aim of this work and a "program" for the development of fine motor and graphomotor skills in the forest and outdoor environment.
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Corporate income tax in accounting
Janečková, Martina ; Müllerová, Libuše (advisor) ; Cardová, Zdenka (referee)
This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.
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The Global Events and Processes Impact on the Tourism Development in the Czech Republic in the 21st Century
Janečková, Martina ; Indrová, Jarmila (advisor) ; Krejčová, Klára (referee)
The thesis analyses the essential determinants of the global importance which are currently causing the turbulent changes in the immediate and wider context of leisure and travel. The tourism industry is an important part of the national economy and the lifestyle. The global factors and their impact on the field of tourism were identified through the academic resources and a survey realized in Autumn and Winter 2009/10. A questionnaire was used for data collecting and a sample of 104 respondents was created. The following determinants were described: the level of political stability in tourism destination including the risk of terrorist attacks and other violence risks, the global financial crisis, the natural disasters and the occurrence of infectious diseases. The development of tourism is also affected by the world-wide globalization, the changing climate, the ageing of population, the greater mobility and the mass leisure including the process of changing values. The results of the empirical survey confirmed the validity of the given hypothesis. Finally the recommendations for the tourism businesses resulting from the analysis were introduced.
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Účetní závěrka
Janečková, Martina ; Randáková, Monika (advisor)
Práce se snaží přiblížit čtenáři, co všechno účetní závěrka obsahuje, co předchází jejímu sestavení, a jakým způsobem jsou informace v účetní závěrce oceňovány. Práce upozorňuje i na některé nedostatky, jimiž jsou především členění aktiv v rozvaze a rozdíl při vykazování aktiv v případě pořízení na leasing v porovnání s úvěrem a emitovaným diskontovaným dluhopisem.
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