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Ethical dilemmas in business, accounting and taxation
Zelenková, Markéta ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The thesis deals with financial accounting and taxation; i.e. areas with increased risk of unethical behaviour. It presents and critically evaluates the measures introduced by the European Union, the Organisation for Economic Co-operation and Development (OECD) and the authors of Taxparency project - the nongovernmental organisation Transparency International Česká republika and Lexperanto association. The introductory chapters of the thesis offer a brief excursion into the realms of philosophy, law and psychology. Their purpose is to provide a comprehensive summary of the most important findings from these disciplines for better understanding of the meaning and fundamentals of ethics. Subsequently, three key areas of financial accounting and taxation are discussed - non-transparent ownership structures, virtual offices and transfer prices - with the objective to determine the motives of entrepreneurs to use these practices. LuxLeaks case is mentioned as a practical example of unethical behaviour of entrepreneurs, tax advisers as well as of civil servants. The conclusion outlines the Taxparency project. The aim of the thesis is not only to introduce but also critically evaluate the project. Based on the results of a questionnaire survey, the possibilities of the project implementation in the conditions of the Czech Republic are analysed. The official websites of individual institutions and organisations became the main information source for the thesis.
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Foreign currency in accountancy
Zelenková, Markéta ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The target of this bachelor thesis is to summarize the main rules for the correct conversion and the clearing of the foreign currency transactions connected with the Exchange rate differences in the Czech accounting system. The goal is to introduce particular cases from the easiest ones up to complicated book-keeping questions, which are solved by the conclusions of the National accounting council. Because of the tight interconnection of book-keeping and corporate income tax and also because of the many year ongoing affairs with the unimplemented Exchange rate differences, is the last chapter is devoted to corporate income tax. All conclusions stated in the following text arise from the applicable legislation, so the avid reader doesn't have to be afraid to precede the above mentioned recommendations in ordinary book-keeping practise. For the better illustration, solved book-keeping examples are parts of individual chapters.
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Differences in the therapeutic and psychosocial rehabilitation activities of psychiatric asylum patients according to their diagnoses
ZELENKOVÁ, Markéta
Abstract Differences in the therapeutic and psychosocial rehabilitation activities of psychiatric asylum patients according to their diagnoses As the main topics of my bachelor{\crq}s thesis, I am investigating psychosocial rehabilitation and therapeutic activities and their use within the framework of rehabilitation of people with a diagnosis within a range of psychotic disorders, neurotic disorders and organic disorders. A chapter on community care represents an important part; it is closely related to the complex rehabilitation system in the treatment of mental disorders. On the last pages I focus on specific communication with people suffering from dementia, psychosis and neurosis. The first goal of the thesis was to find out the differences in therapeutic activities according to diagnoses within a range of psychotic disorders, neurotic disorders and organic disorders. There was a hypothesis linked to the given goal in which I thought that the therapeutic activities realized with the patients would differ according to their diagnoses. The second goal was to find out whether professional staff consider it important to use the possibility of extramural (community) care within the framework of caring for the mentally ill. For this purpose a hypothesis was set up in which I assumed that the professional staff of a psychiatric asylum had a negative view towards using extramural (community) care. The goals of the thesis were achieved. Information was obtained through a quantitative survey, by the method of questioning and the technique of data collection {--} through a questionnaire. The first monitored group consisted of 20 therapists and the second monitored group was made up of 84 nurses working at the Jihlava psychiatric asylum. The survey{\crq}s results confirmed the first hypothesis. The second hypothesis was not confirmed. The findings of this thesis could be used as a source of information, particularly for work therapists and other therapists who, within the framework of psychosocial rehabilitation and therapeutic activities, use many activities such as supporting treatments for mental disorders. The thesis provides an overview of the activities applied in treating mental illnesses. Furthermore, therapists and nurses can use the findings about community care and subsequent services for patients with mental disorders. Not only social workers, but also physicians, therapists and nurses can be the intermediaries of this information for patients and their family members.
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Využití komerčních komunikací při podpoře značky Tatranky Opavia
Zelenková, Markéta ; Puchýř, Milan (advisor) ; Kopřiva, Tomáš (referee)
Cílem práce bylo popsat různé druhy komerčních komunikací a možnosti jejich využití při podpoře značky Tatranky Opavia. Konkrétně zde bylo pojednáno o reklamě, Public Relations, sponzoringu, podopře prodeje a direct mailu. Ve druhé části byly zanalyzovány kampaně, které již na Tatrankách proběhly, konkrétně v létě roku 2005 kampaň "60 let společně na cestách" a kampaň z roku 2006 "Pomůžete nám zpátky do přírody?". Na základě této analýzy a zhodnocení úspěšnosti byl navržen směr kampaní do budoucna.
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