National Repository of Grey Literature 125 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
The Evaluation of Selected Technology and Materials from the Viewpoint of Using it in Ergotherapy for People with Various Types of Disabilities
Skalová, Jana ; Beránek, Vladislav (advisor) ; Vodáková, Jitka (referee)
The thesis is working on theme: "Evaluation of chosen techniques and materials from the point of usage in occupational therapy of people with different type and degrease of handicap. " The one of the goals of this work is to offer using waste material in ergo therapy especially in development of fine mobility and development of environmental feeling of world among pupils with mental handicap. The theory part of this work deals with ergo therapy, mobility and special educational system in Norway and shortly comparison of Czech and Norwegian school system. The practical part of this thesis focuses on making products from waste material with a group of pupils with mental handicap. Whole thesis is supplemented by pictures from Norwegian schools and by pictures of products made by pupils.
Selecting aspects in prosaic writing by Ljudmila Ulickaja
Skálová, Jana ; Ulbrechtová, Helena (advisor) ; Nykl, Hanuš (referee)
My intention to devote oneself to write about prosaic writing by Ljudmila Ulickaja arose, when I wrote her fiction Meoea u ee oemu. Although following books are much worse, I am convinced, that Ljudmila Ulickaj a has got a original voice in the russian literature these days, and it costs to speak about her. In my Bachelor-essay I first show analytic survey of history Soviet Union fro111 the year 1953. And I speak there about the main movements in the russian literature these years. Than I show selecting critical views from russian joumals and papers, which analyse various aspects prosaic writing by Ljudmila Ulickaja. I divided these views into three groups based on motives, which they choose - universal Vlew, sociological-psychological approach and religious component. Than I attempted to aplicate these views on my own critical analyse. I took three of short stories by Ljudmila Ulickaja and showed my remarks. 54
The accounting duties for the middle accounting units
Vízková, Daniela ; Skálová, Jana (advisor)
The bachelor thesis deals with the accounting duties for the middle accounting units, which have come after the amendment to the Accounting Act. The theoretical part is focused on accounting regulation, its methods and instruments in the form of directives. Subsequently, individual directives, their changes and their cancellations are described together with the transposition process into national law. The theoretical part also includes the amendment to the Accounting Act and the list of substantial changes effective from 1st January 2016, particularly the categorization of accounting units and their duties. In the practical section, the internal directives of particular accounitng unit are analysed and changes are introduced together with new obligations that the accounting unit must obey after the amendment to the Accounting Act.
Deferred Tax in the Financial Statements of Czech Companies
Suková, Anna ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
This bachelor thesis is focused on the accounting category deferred tax in the Czech accounting legislation. The theoretical part summarizes current knowledge of deferred tax issue. Interpreted are terms such as current and deferred tax, permanent and temporary difference. Furthermore, the thesis deals with the historical development of the deferred tax, methods of determination, the most common reasons leading to its creation, calculation, accounting, inventory and reporting in the financial statements. In the practical part, the deferred tax analyzes is carried out in the financial statements of selected companies. The aim of this thesis is to create a comprehensive source of information on this issue.
Profession of the tax advisor in selected countries of the EU
Tuček, Jan ; Skálová, Jana (advisor) ; Neužil, Radek (referee)
The goal of this diploma thesis is provide a basic overview about conditions which has to be met for providing of tax advisory in selected countries of the European Union. The first part contains information about legislation of European Union which has significant influence on the tax advisory. The European legislation is followed by a description of the regulation of the profession of tax advisor and tax advisory in the Czech Republic, including a description of the Chamber of Tax Advisers of the Czech Republic. The last part of the diploma thesis, based on the questionnaire survey, is the comparison of the situation and regulation of the tax adviser profession in selected countries of the European Union. After comparing the situation in individual member states, the principles of regulation in selected European Union countries are described and a description of the facts and conditions that must be accepted when a foreign entity decides to provide tax advisory in that member country.
Comparative analysis of reporting changes in accounting methods and corrections of accounting errors for large Czech companies
Bartůněk, Tomáš ; Skálová, Jana (advisor) ; Matkovič, Petra (referee)
The following thesis deals with the development of the accounting of corrections of the accounting errors of previous years and changes in accounting methods from the beginning of financial accounting in the Czech Republic through the processing of many interpretations by the National Accounting Board, up to the current modification, which was an amendment to the Decree No. 500/2002 Coll., which transposed certain provisions of Act No. 563/1991 Coll., which came into force on January 1, 2013. Thanks to this decree, the account Restatements of retained earnings results, in the case of a correction of an error and a change in the accounting method, in a better understanding of the financial statements than it did before the issue was addressed through extraordinary costs or revenues in the current accounting period. In addition as practical part, this thesis composes also of a research from the financial statements of large Czech companies focusing on the frequency of use of the new item in the balance sheet for 2015, the reason of the using and explanation in supplement to the financial statements, including the method of settling the final balance of the account from previous years. The research also dealt with the auditor's response to the found deficiencies. The last part of the thesis is a comparative analysis of research conducted during the years of 2013, 2014 and 2015.
The Accounting View of Selected Operations in Equity
Macíková, Nela ; Skálová, Jana (advisor) ; Janhuba, Miloslav (referee)
This thesis deals with accounting and reporting of selected operations in Equity. The object of interest are three balance sheet items: Reserve fund, Advance for a profit share and Other profit and loss of previous years. The theoretical part is focused on general characteristic of Equity, its basic items and structure of related Financial statements. The indispensable component of this part is also more detailed specification of these three items. Attention is mainly focused to the payments and settlement of advances for a profit share, or accounting view corrections of mistakes from previous years and changes in accounting methods. The practical part is focused on an analysis of the annual reports of the capital companies in 2013-2015. The result is the evaluation of the frequency of occurrence, the use and justification of the analysed items in the annual reports of the companies.
Operations with the enterprise from the accounting and tax view
Fabík, Adam ; Skálová, Jana (advisor) ; Dvořáková, Dana (referee)
This diploma thesis deals with the general definition of an enterprise according to the Czech legal regulations and applied practice, moreover by the definition of individual possible operations with enterprise and its accounting and tax consequences. In this diploma thesis are also analyzed transactions realized with the enterprises in Czech Republic after the recodification of a private law.

National Repository of Grey Literature : 125 records found   1 - 10nextend  jump to record:
See also: similar author names
11 SKALOVÁ, Jana
11 Skalová, Jana
2 Skalová, Jana,
1 Skálová, Jaroslava
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