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Gender stereotypes in social work
KLEČKOVÁ, Petra
The given Bachelor´s Thesis describes gender issues in social work areas, despecially with regard to the gender stereotypes of female social workers and a male social worker in České Budějovice working with a target group consisting of male and female seniors. The main objective of the thesis is to find out about their awareness of gender and gender stereotypes occurring in social work areas and to characterise the influence of gender stereotypes during the execution of their duties. The theoretical part includes an introduction explaining the gender issues and general terms related to the given topic including the development of the gender issue within a social and historical context and its interconnection with the present form of social work in the Czech Republic. A definition of the given context represents the basis for the second part of the thesis dealing with research. Its contents describe the elaboration, analysis and assessment of the executed semi-structured interviews and observations. The author focused on four thematic areas related to the issue of gender stereotypes in terms of accomplished qualitative research, which were later compared to the given observation. The results show a remarkable difference in the perception of gender stereotypes by a male social worker and female social workers while dealing with male and female clients and the author of this thesis. Research also demonstrates that the gender issue and gender stereotypes assessment in social work with seniors is rather difficult due to different education, as well as different cultural and social periods. The results in the given thesis might be useful for both professionals and the public in order to realize and understand gender and gender stereotypes in social work areas and not only while working with male and female seniors. The acquired data may be used for further research and removal of gender stereotypes in social work areas.
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Accounting and tax implications of long-term intangible assets
Klečková, Petra ; Müllerová, Libuše (advisor) ; Randáková, Monika (referee)
This thesis provides an overview of accounting and tax implications of long-term intangible assets from the perspective of the Czech legislation and in terms of International Accounting Standards. The text is divided into theoretical and practical. The first part describes the intangible assets in five chapters. The first of these intangible assets is generally defined in terms of Czech and international law. Other chapters deal with valuation, depreciation and decommissioning of intangible assets. The last chapter deals with the deferred taxes that are due different concepts of accounting and tax regulations in the costs and revenues. Current legislation of intangible assets described in this work is compared with the previously applicable law. The practical part consists of a number of exercises that reflect the real situation of intangible assets in a Prague company.
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Controlling - the possibilities of its use in a bank and an outline of its implementation within the bank's branches in ceskobudejovicky region
KLEČKOVÁ, Petra
This diploma work is focused on the Controlling in the bank sector. The first teoretical part describes Controlling in a common form and displaces frequent and wrong replacements of Controlling with a control and describing function of Controlling in a company and describing also its benefits. The other part deals with bank sector and is focused on evidence of costs and revenues in a bank business. It describes differences between findings profit on the basis of financial accounting and findings profit on the basis of managerial accounting, where deals with the fundamental method of Controlling {--} financial contribution. Practical part is focused on the comparison of profitability of the branches stores in the českobudějovický region. Comparison is executed just on the basis of financial contribution. Česká spořitelna divides these contributions into 1-7a. Individual branches are compared in the tables always according to the concrete contribution. For comparing e.g consulting centre and service centre is important to divide every contribution with FTE (full time equivalent).
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The Role of the Czech National Bank in the Field of Financial Markets Regulation and Supervision
KLEČKOVÁ, Petra
Bachelor thesis is focused on the evaluation of impact of financial markets integration under the Czech national bank supervision, which was implemented on 1st April 2006. The theoretical part deals with general characteristic of financial market, function of financial dealers, creation, development, classification and supervision of regulation systems and modern approaches to this regulation. Then I concetrated on comparison of regulation and supervision systems in European Union and in the world, where I mentioned the Great Britain system as an example. In Great Britain, the supervision is intergated to one supervisory authority analogous with the system in the Czech republic. I outlined the situation in the Czech republic before integration where there were 4 supervisory authorities. Then I described approaches of integration under the supervision of Czech national bank. At the end of the theoretical part some activities that Czech national bank took over are described. The practical part is aimed at the evaluation of integration impact and whether the integration is efficient and conducts to saving expenses. Then number of chosen subjects on financial markets in 2005 and at present is compared and analysed.
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Long-term corporeal property in accounting and in taxes
Klečková, Petra ; Müllerová, Libuše (advisor)
Cílem bakalářské práce je poskytnou souhrnný přehled o účetním a daňovém odpisování dlouhodobého hmotného majetku. Práce je rozdělena na čtyři základní kapitoly. První a druhá kapitola se zaměřuje na vysvětlení účetního a daňového pohledu na dlouhodobý hmotný majetek a jeho oceňování. Ve třetí kapitole jsem se zaměřila na objasnění postupů účetních a daňových odpisů, včetně vysvětlení odlišností mezi těmito postupy. V práci je popsána aktuální právní úprava daňového odpisování platná od 1. 1. 2008, kterou jsem se snažila srovnávat s právními předpisy platnými v roce 2007. Poslední čtvrtá kapitola se zabývá odloženou daní, jež je důsledkem rozdíleného pojetí účetních a daňových předpisů v oblasti nákladů a výnosů. Práci jsem doplnila řešenými příklady, které odrážejí teoretické znalosti získané při studiu odborné literatury.
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