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Analysis of Differences in Presentation of Fixed Assets in accordance with IFRS and under Czech Accounting Law
Dobešová, Věra ; Dolejšová,, Miroslava (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis is concerned about The Czech Accounting Law in comparison to The International Financial Reporting Standards. This work compares these two accounting frameworks, defines their differences and relevant conformity. It targets the concrete standards, which deal with fixed assets. Finally, through interpretation of the results, it makes a conclusion and concepts of solutions.

Economic crime oriented on public tenders
Pohorský, Pavel ; Gřivna, Tomáš (advisor) ; Tlapák Navrátilová, Jana (referee)
- 102 - volného trhu výrobku, služeb a podnikání, ale také vytvo it nezbytný právní rámec, v etn pot ebného trestn právního postihu hospodá ské trestné innosti. Summary This work dealt with the problem of economic crime, with a focus on public procurement. The work is detailed history of public procurement and its impact on the proper and economical use of public funds. It assessed the current and previous legislation on public procurement. There are also addressed basic terminological concepts such as authority, the candidate, candidate, contractor, then the contract according to the subject, according to the default values, etc., and the procedure the contracting authority and tenderers, along with activities related to the award of public contracts. In the context of economic crime are listed in the work and dismantling some of the facts of crimes, including their characteristics. Economic crime is a reader here and described how, in relation to criminal legal penalties, as well as in relation to the impact of the economic situation for the State. The work deals with the problem of detection and evidence of this crime, which has its specificities from other criminal activity and requires a high level of knowledge of the issues as police authorities and all involved experts from different areas of the...

Products with Protected Designations of the European Union and Their Position in Regional Tourism
Licková, Kamila ; Kalábová, Markéta (advisor) ; Abrhám, Josef (referee)
The master thesis deals with products with protected designations of the European Union. The main objective of the master thesis is to evaluate the importance of the chosen product with protected designation of the EU in regional tourism and analyse the perception of the product by a producer and by tourists. The sub-objective is the description of the European system of food labelling. The thesis is divided into five main chapters. The first part explains basic concepts which are related to the thesis. The second chapter introduces the best known food quality labels. Greater attention is devoted to the description of the food protection system of the EU. The third chapter deals with the characteristics of the chosen region Beskydy-Wallachia. The second part of this chapter is focused on the chosen protected product Štramberské uši. The forth chapter includes a structured interview with the chosen producer of Štramberské uši and a survey research, which was conducted in two phases. The last chapter contains the evaluation of the implemented survey. The main finding of this thesis is the fact that a relatively high percentage of respondents know the product Štramberské uši. An interesting finding is the fact that only a small portion of them know that the product Štramberské uši is the holder of the protected designation of the European Union. The chosen producer of Štramberské uši sees the main benefit of the label in greater publicity. Among problems he ranks the enforceability of the label and lack of general promotion of Štramberské uši.

International competitiveness of Czech Republic in new millenium
Štěpánek, Lukáš ; Plchová, Božena (advisor) ; Nigrinová, Lenka (referee)
The diploma thesis examines the development of the competitiveness of Czech Republic since 2000 by means of measurable and comprehensive indicators. The first two chapters generate the theoretical basis for following analysis. In the first chapter is defined the concept of competitiveness at the macroeconomic level. The second chapter deals with methods and principles of measuring competitiveness, which are applied to economy of Czech Republic. First is examined the export performance and its development in the new millennium. Following is analyzed the indicators of cost competitiveness compared with EU member states. Eventually are described evaluation results of the World Economic Forum and the International Institute for Management Development.

Jesus in the Koran; with Regards to Islamic As Well As Christian Traditions and the Person of Virgin Mary
Hemala, Jan ; Jandejsek, Petr (advisor) ; Lyčka, Milan (referee)
Different perception of the person of Jesus Christ remains to be among the most frequent and challenging questions of the dialogue between Christianity and Islam. Intention of this work is therefore to introduce at least basic elements of qur'ānic christology, i. e. the peculiar "word" of the Qur'ān about identity and mission of Jesus. It follows the fascinating process by which one religious tradition or culture adopted and assimilated the towering figure of another tradition and embraced it in its own conceptions of history of prophecy and of revelation from God. It further compares controversial attitudes of the Qur'ān (and let us say of Islam generally), such as refutation of Christian dogmas of the divinity of Jesus or the Holy Trinity, with creeds and statements of Christian christology; it devotes special attention to the person and story of Virgin Mary either. Within its explanation the work attempts to search out eventual origins or sources of the specific Islamic appreciation of Jesus, especially in Christian, canonical or apocryphal traditions. To emphasize the significance which is attributed to the mission of Jesus by Islamic orthodoxy and ordinary believers the essay refers also to the perspectives and narrations of later Islamic tradition which embellishes and elaborates qur'ānic indications...

Legal tools for the protection of personal rights of an individual in civil law
Vydržel, Jan ; Švestka, Jiří (advisor) ; Salač, Josef (referee)
The thesis deals with legal tools for the protection of personal rights of an individual in civil law. The aim of diploma thesis is to show how important the protection of personal rights in our modern day society is, to analyse available instruments for the protection of general right to personality in civil law and to evaluate these instruments of protection as well as their ability to provide effective protection. The thesis is composed of Nine chapters in 78 pages of text. Chapter One deals with the introduction to the subject of the thesis and tries to capture the reader's focus, and also sets the theme of the thesis. Chapter Two explains the concept of general right to personality and its defining features along with its historical development. It is also focused on defining its place among other kinds of rights in our national legal system. The third chapter deals with legal guarantees of protection of personality on both the national and the international levels (based upon international treaties). It consists of three parts. The first part deals with constitutional law. Part Two describes international treaties which protect general right to personality. The third part deals with national statutes which define personality rights and legal instruments for their protection. Chapter Four is...

Factors affecting unemployment in selected groups in region Ústí nad Labem
Pešek, Václav ; Maitah, Mansoor (advisor) ; Anna, Anna (referee)
This thesis examines the factors that affect unemployment in the Usti region in selected groups. The document is divided into two main parts, the theoretical part and analytical part. The issue of unemployment is one of the most essential macroeconomic indicators of each country, therefore require closer observation and analysis. The theoretical part (theoretical background) is theoretically and generally focused on unemployment as such. There is further characterized by the concept of unemployment and theoretically explain all aspects that bind to this issue (the types and causes of unemployment, consequences and impacts, the unemployment rate and the method of measurement, labor supply and demand, labor market and human capital). The practical part of this work (analytical part) deals with the detailed analysis of certain factors that affect the overall unemployment rate in the Usti region in pre-selected populations. It is therefore a finding of dependency between certain factors and the overall unemployment rate in terms of both quantitative statistical survey data and qualitative theory, the author of this work.

Social aspects of housing in the Czech republic
Průšová, Michaela ; Toth, Petr (advisor) ; Císař, Jaromír (referee)
This diploma thesis deals with housing policy and rent housing in Czech republic. First basic terms of housing and consequences of rent housing are described. The second chapter concentrates on the rent housing, in detail particular kinds of this sort of housing are described. The third chapter introduces historical development and reasons of rent restriction in Czech republic. The next part concentrates on the development of law and conception documents in the field of housing policy and current legal form of rent housing. The last part analyses financial availability of housing, it presents the development of restricted rent prices and introduces the prediction model of impacts of rent liberalization applied on the law of unilateral increase of rents. It suggests also possible compensations of these effects.

Aspects of globalization in cities, on the example of cities: Prague and Brno
Valášková, Hana ; Illner, Michal (advisor) ; Kandert, Josef (referee)
This thesis "Aspects of globalization in cities, on the example of cities: Prague and Brno" provides a reflection of how globalization influences cities. One definition of globalization is following: it is a complex process which contains changes in society. These changes lie in global conectivity, higher mobility of people and establishment of transnational corporations and to fast transaction of information, ideas, goods and services over national boundaries. Development of cities is influenced by many factors, one of them is globalization. The structure of cities is changing. This thesis provides a description of globalization's processes in two the biggest cities in the Czech republic Prague and Brno. An author has mentioned a concept of global cities. For analysis how globalization affects cities is globalization is divided into few interconnected dimensions. These dimensions are economy, culture, migration and mobility, social-spacial dimension and communication and transport. Within these dimensions are analyzed specific indicators.

Multicultural Education as Philosophical problem
Morvayová, Petra ; Pelcová, Naděžda (advisor) ; Horák, Josef (referee) ; Bendl, Stanislav (referee)
The thesis deals with multicultural education definition and practice antinomies and with paradoxes arising from its bases that are destabilizing its concept and disputing its potential to fulfil the aims that are proposed by. Our analysis insists on findings and approaches coming from philosophical, philosophical antropology perspectives, from philosophy of social science, sociology of knowledge, theories issue from social and cultural antropology, political philosophy and post-structuralist philosophy of language that takes language as an instrument or image of understanding and word sense as an intertextual. The aim of this text is to introspect terms, definitions, constructs and optics of multicultural education concepts from the point of view of critical philosophy of education. Powered by TCPDF (www.tcpdf.org)