|
|
Evolution of grinding and little glass maker factories of Jablonecko district
Hofman, Marek ; Hlavačka, Milan (advisor) ; Mezerová, Jana (referee)
In the region of Jablonec, Czech republic, two unique types of industrial buildings used to be built, in which local craftsmen grinded and pressed glass. Nowadays, some of those objects have been already torn down, however the rest of them is currently serving for recreational or even residential purposes. The aim of this thesis is to document the remaining buildings and their users, and also to describe the life and the work of the local craftsmen. The buildings used for glass grinding were built all across the Czech republic, however in the region of Jablonec their appearance was very specific. In the ground floor, a row of small windows was usually present, providing enough light for the working craftsmen. Some of those buildings were also water-powered. The buildings used for glass pressing were, compared to the buildings for glass grinding, built only in the region of Jablonec. The first part of this thesis is dedicated to the history of the glass-making industry and the production of the fashion jewellery in this region, the second part is then focused on the main theme.
|
|
|
Identity of German Bohemians (Sudeten Germans) Through Local Culture and Heritage in the Upper Nisa Region
Mezerová, Jana ; Hlavačka, Milan (advisor) ; Macková, Marie (referee) ; Šima, Karel (referee)
There was considerable focus on local culture and heritage in the last quarter of the 19th century in the regions with a predominantly German Bohemians population. Regional identity was shaped to a significant extent by publications on local culture and heritage ("Heimatkunde"), often designed for teaching in schools. With the German-speaking population spread out around the periphery of Bohemia, Moravia and Czech Silesia, there was no obvious centre for formation of German Bohemians identity and for a long time there was no uniform character to that identity. It was then manifested most strongly in the various regions. This dissertation is based on analysis and comparison of Heimatkunde publications. I have defined categories for examination of Heimatkunde: landscape (geography), heritage (history), progress (modernity) and people (ethnography), which correspond to the original breakdown of Heimatkunde and are also considered relevant by authors looking at the development of national movements. Definition of group identity is dominated by nationalism, especially as regards the second half of the 19th century and the first third of the 20th century. The focus of this dissertation is comparison of Heimatkunde publications from three neighbouring areas in the Upper Neisse region, differing primarily...
|
|
|
VAT in accounting
Vomočilová, Pavlína ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation theses "VAT in accousting" deals with a presentation of value added tax in accounting and with a comparing of both of these systems. It includes an analysis of common elements like a subject, object, obligatory filing, accounting and tax documents and a variable of time. Accounting of input and output tax including accounting of final tax liability is described in a practical part. In conclusion I defined a concrete process of accounting of payments on account and credit and debit notes.
|
|
|
Comparison of Czech s.r.o. and German GmbH from the commercial law, accounting and tax view
Šikulová, Anna ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
This diploma thesis aims to compare the enactments of German GmbH and Czech s.r.o. (i.e. limited liability companies or private companies limited by shares). The introduction describes the historical evolution till today and defines the main differences in the Czech and German legal interpretations of the place of business, statutory body, registered capital, company shares, etc. Furthermore accounting principles and essential requirements of financial statements are discussed. The reader can find mandatory forms of financial balance sheets and profit and loss reports according to the German Commercial Law and the Czech ministerial regulation No. 500/2002 in the thesis appendix. The last part mentions basic tax liabilities of GmbH and s.r.o.
|
|
|
Joint-stock company (accounting and tax connections)
Svobodová, Hana ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.
|
|
|
Activity of real estate agent (selected accounting and tax issues)
Ostertágová, Petra ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The thesis provides basic information on the activities of real estate agent, including accounting and tax solutions for selected topics. The thesis is divided into four chapters. The first chapter describes the real estate market with its basic elements. The second chapter examines the regulation of real estate activities in the Czech Republic and selected legislation relating to contracts in real estate. The section focusing on accounting transactions are shown as a result of the major real estate services, namely, the purchase, sale, rental properties and brokering. The last chapter deals with tax issues, which are selected from the provisions relating to real estate activities.
|
|
|
Possibilities to use the canistherapy for children with special educational needs in the rehabilitation centre for people with disabilities of ARPIDA, o.s.
MEZEROVÁ, Jana
This bachelor thesis is focused on possibilities to use the canistherapy in the centre of ARPIDA, o.s. An aim of the research was to find out an effectiveness of the canistherapy for children with special educational needs in the context of a comprehensive rehabilitation system. To collect data, I chose following methods: a direct participant observation, an uncontrolled interview and a content analysis of the data collection. I led interviews with physiotherapists, a psychologist, a head of the day care centre and with parents of the children from the research sample. The observed sample consisted of four children with special educational needs aged 11, 14, 15 a 21 years. All the children attended the day care centre of ARPIDA, o.s. Children´s case studies, an actual course of the canistherapy including a picture file, expressions of individual experts including an evaluation of the effectiveness of the canistherapy at each child with the special educational needs, are recorded in the practical part of my bachelor thesis. The most effective method at the children with the cerebral palsy is an AAT method in the form of a positioning. The effectiveness of the canisterapy was recorded here mainly in the motor area. The most significant indicator of the effectiveness of the canistherapy at those children was releasing of their spastic muscles. Results of the observation then confirmed positive emotional moods of children during the canistherapy. At a child with ADHD syndrome the AAA method was used, through which it came, during the canistherapy, to an improvement of the ability to concentrate an attention and to an overall pacification. The effectiveness of the canistherapy was evident even in the area of the fine motor and communication abilities of children. I suppose that findings of the thesis can become a guidance and an inspiration for more frequent visits of future canistherapeutic teams, which will decide to work with children in the centre of ARPIDA.
|
|
|
Accounting and tax aspects of different types of the foreign market entrance
Peciválová, Lenka ; Pelák, Jiří (advisor) ; Mezerová, Jana (referee)
The major topic of this thesis is tax and accounting aspects of different types of foreign market entrance. Basic types of foreign market entrance and their accounting and tax comprehension are defined in the first chapter. The second chapter is focused on legal point of view of the foreign entities business in Czech Republic and there are defined the main differences in foreign entities business by czech corporate entity and branch. The main differences of these subjects from the tax point of view are established in the third chapter, tax registration, tax duty origin, tax base, double taxation, mutual relations and transfer pricing. The fourth chapter is focused on the accounting duties both subjects, their differences and transactions accounting in practice of branch and its founder, foreign entity, in centralized and separated accounting system.
|
|
|
The Accounting of Securities
Vlčková, Martina ; Ištvánfyová, Jana (advisor) ; Mezerová, Jana (referee)
The aim of this text is to describe questions of securities in the Czech republic. Characteristics of individual kinds of the securities and their dividing are mentioned here. My attention is mainly addressed to stocks, obligations, bills of exchange and cheques. Farther I am engaged in accounting of the securities and their evaluation to balancing day. There are specific accounting examples of particular securities in the end. Also I talk about financial crisis and its impact on the securities.
|
|
|
Cross-border mergers
Hubáčková, Marie ; Pelák, Jiří (advisor) ; Mezerová, Jana (referee)
This thesis deals with the topic of cross-border mergers in the Czech republic. In the introductory part, the expressions like merger, cross-border merger are explained and reasons and possible obstacles of the merger (cross-border mergers) execution described. In the following chapter, I mention the possibilities of cross-border mergers in the Czech republic up to now. The thesis also handles the influence of the Directive on cross-border mergers of limited lability companies and the Verdict of the European Court of Justice in the matter of sp. zn. C-411/03 SEVIC Systems AG on the final version of the new legal Act on Transformation of Companies and Cooperatives. In the next chapter, I deal with the legal, accounting and taxation aspects of the cross-border mergers under the current conditions and according to czech legislation. I also included a chapter about the control of mergers of competitors. The last chapter mentions a concrete example of the real first cross-border merger in the Czech republic.
|
guest ::
RSS feed.