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Revision of the IFRS Conceptual Framework
Šantrůček, Martin ; Valášková, Mariana (advisor) ; Žárová, Marcela (referee)
This thesis deals with current amendment of the International Financial Reporting Standards Conceptual Framework. This Amendment is one of the most awaited projects of the International Accounting Standards Board for the year 2017. Conceptual Framework serves as a basic ideological basis and theoretical premise for the creation of the accounting standards. Consistence between Conceptual Framework and IFRS and being up to date are the key factors for the whole system to work properly. This thesis deals with the Conceptual Frameworks development from its beginnings in the USA to the current amendment made by IASB and the thesis is trying to analyse the whole concept of the Conceptual Framework, its importance and its contained information which are under a strong pressure to be perfect. This thesis primary goal is to analyse the current amendment of the Conceptual Framework, which is being evaluated and commented with help of the comment letters received to the Exposure Draft 2015. There are also suggested some recommendations, that should be considered before finalizing the new Conceptual Framework.
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Intersexuality in Germany. Scholarly ans Societal Debate around the Law Amendment in 2012-2013
Misařová, Adéla ; Kučera, Rudolf (advisor) ; Emler, David (referee)
Germany was the first country in Europe that took an important step to helping intersex people. Since the 1st of November 2013 the intersex new-born have been enacting an opportunity to withhold information about the gender in its personal documents. Germany is now among the few countries in the world that gave intersexed people the opportunity to stay for a lifetime, if they so desire, without a gender. Intersex people are classified as individuals who are born with ambiguous sex characteristics (such as genitalia, chromosomes and hormones). Therefore they can't fall into either of the male or the female sex category. Amendment to the german Civil Code, which allowed marking gender of intersex children in its personal documents with the letter "X", was preceded by intense debate in the field of professional, political and social. Partial discussions of this topic took place in Germany since the 90s and were carried out thanks to the interest groups of intersex people. The most important stimulus for the amendment to civil code was the opinion of the German Council for Ethics from February 2012. The loudest argument in discussions appeared, pointed in particular to the need to ban dangerous surgeries on intersex children, which caused them health problems in adulthood. Other reason for this...
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A draft amendment selected section of of the watercourse
Vyplel, Adam ; Blahuta, Jaroslav (referee) ; Šlezingr, Miloslav (advisor)
The bachelor thesis focuses on the draft amendment of the selected section of the Veverka watercourse in the cadastral area of Brno-Bystrc in the km 0,632 to 0,918 of watercourse. The adaptation is mainly done as a draft for the stabilization of damaged banks by means of stone retaining wall, wooden pole fencing, stone riprap and gabions. The suitability of the given measures was determined on the basis of the current state of the watercourse. In the chosen section there is a sedimentation reservoir with a boulder chute that has been subjected to an assessment of the stability of the slope surface. Then the HEC-RAS program is used to verify the flow capacity of the whole flow channel for the one-year flow Q1 condition. Subsequently, the vegetation accompaniment and the coastal vegetation of the selected section of the watercourse were designed in order to naturally connect the watercourse to the surrounding forest vegetation.
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Legislative process and its future
Zahořák, Marek ; Hřebejk, Jiří (advisor) ; Syllová, Jindřiška (referee)
Legislativní proces a jeho budoucnost Abstrakt Rigorózní práce se zabývá problematikou legislativního procesu v České republice. Cílem bylo objasnění průběhu přijímání návrhů zákonů, zároveň se v práci objevují náměty na možné úpravy a změny již existujících a nově zavedených pravidel, podle kterých jsou návrhy zákonů schvalovány v praxi. Jako prameny posloužily zejména platné právní normy České republiky, judikatura Ústavního soudu České republiky a odborná literatura.
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Human Rights in the People's Republic of China under the CCP Chairmanship of Hu Jintao
Hošková, Nikola ; Klimeš, Ondřej (advisor) ; Lomová, Olga (referee)
This work concerns with legislative changes which had direct influence on guarantee of human rights in PRC in the period of Hu Jintao's party chairmanship. Firstly the theoretic base of conception of human rights in PRC and in the world, which has been already compiled by specialists of humanrights and sinologists, is outlined. The specifics of humanright conception in dependency of historical conditions are explained. Then the method of research is introduced and concrete historical connections in given period, which is the basis for evaluation of legislative changes, are explained. These legal changes are analyzed in following chapter. Final summary sums up results, confronts them with initial expectations and presents general principles which are asserted during the formation of a new humanright legislative nowadays.
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The system of care for vulnerable children and amendment to the Act on Social and Legal Protection of Children in the reflection of key stakeholders
Rudolfová, Aneta ; Dobiášová, Karolína (advisor) ; Kotrusová, Miriam (referee)
The thesis "System of care for vulnerable children and amendment to the Act on Social and Legal Protection of Children in the reflection of key stakeholders" deals with attitudes of actors involved in the issue of care for vulnerable children towards existing state of system of care for vulnerable children, pros and cons of its partial aspects, as perceived by actors from their point of view. Attention is also focused on the process of change that is sphere of care for vulnerable children currently undergoing in connection with the adoption of the amendment to the Act on Social and Legal Protection of Children, which entered into force on January 1st 2013. Based on the knowledge gained through expert interviews, opinions of actors are illustrated both of the comprehensive conception of the amendment, as well as of relation to its individual measures. The aim of the thesis is to present a coherent interpretation of perspectives that actors of different expertise hold with regard to the existing concept of policy and to the way it is modified by the new legislation and thus to find out what are the areas of conflict and consensus between their views and on the basis of that reveal the extent to which the form of amendment to the Act on Social and Legal Protection of Children is based on shared...
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Revitalization Program of Floral Garden in Kromeriz
Doležel, Martin ; Sochor, Jan (referee) ; Ponešová, Barbora (advisor)
THE GARDEN IN A CRISIS The first problem. Moving the entrance from the rotunda axis in the north to the area where the farmyard surrounded by greenhouses is situated. The consequence of this step was destruction of the conception of a floral garden and further, confusion of a visitor caused by the new and excentric garden entrance. The second problem. The original noble fill of the forefield has been perfectly cleaned, including the structure. Therefore the courtyard of honour is wedged in the two huge unspecific areas. The third problem. The nineteenth century is gone. Nowadays visitor is hard to please and unconcentrated. THE CONCEPTION Revitalisation and amendment of the forefield structure concept in subareas is both practical and it offers the esthetic quality which was lost. In relation to the axis of the garden, the area is adversely divided by some new buildings. These functional stripes make the optical barriers and they are clear in their axis. There are minimaly two six smaller areas created out of two bigger ones. Moving the main entrance from the courtyard to the rotunda center line means a possibility for the garden to step out towards its future development without some drastic changes in a objects which are part of a monument conservation but not functionally defined any more. The more, the garden gets its lost axiality, sense and a story about men's journey again. The application of the principles of the baroque garden in filling of the forefield gardens is either wrong or not considered properly. Polarized (and polar) gardens offer extreme positions of two contradictory trends. A superframed garden made by the nowadays technology versus a grove of wisdom where the nature is both a constructor and an architect. All of this with a baroque garden somewhere in its centre.
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