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Comparison of the accounting views of public sector organizations in Czech republic and Slovak republic
Dadejová, Jana ; Svoboda, Michal (advisor) ; Zakhar, Ladislav (referee)
Subject of this bachelor thesis is the comparison of accounting treatment of subsidies in the public sector organisations in the Czech Republic and Slovakia. This thesis consists of three theoretical parts. The first part focuses on a definition of the public sector, its structure in Czech and Slovak Republic, followed by the comparison of both systems. The second part is dedicated to the rules of financial management of the public sector entities and their comparison in both countries. The last part describes the accounting treatment of subsidies in selected accounting units, in particular allowance organisations, budget organisations and municipalities and regions. The conclusion of the last chapter is a resume of differences between the bookkeeping of subsidies in Czech and Slovak Republic.
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Steam turbine
Číž, Ondřej ; Ing.Mezera (referee) ; Fiedler, Jan (advisor)
The aim of thesis entitled steam turbine is a condensing steam turbine with steam extraction, in twin-shaft implementation for municipal waste-incineration plant. The first part of the work is focused on the design used and the selected concept turbine. The second part is engaged in thermodynamic calculation of backpressure and condensing part. The end is devoted to technical – economic comparison with other possible conceptual variants.
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The development of the Jewish community in Kolín in the 18th century. The population, crafts, administration in comparison
Věchetová, Zuzana ; Šedinová, Jiřina (referee) ; Ebelová, Ivana (advisor)
The comparison of two biggest jewish communities in the Czech country, Kolín and Libeň, show us in virtue of performed research the different making of them. On the one hand its population grew in the same way up. Many of the inhabitants come from other cities, mainly from Nový Bydžov and Praha, also some from Poland or Germany. On the other hand show the differents in crafts, taxes collection and administration. In Kolín were more tradesmen and merchants, in Libeň dominated the manufacturing of clothes. The real jewish ribbon manufacture in Libeň was established at the end of eighties of 18th century. Surprising is result of research the taxes. The Jews from Kolin, although they had less incomes, had to collect twice more contribution tax than the Jews from Libeň. The contribution tax rises about one third during the 18th century. The administration of Jews in Kolín was privileged due to direct management of Czech chamber. But the the economic situation was different, the Jews from Libeň were for Praha more important. The digest from reviewed sources perform the schedule of office holders, tables and graphs in supplement. Also the picture supplement is included.
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Ethics in Business (Corporate Ethics GE Money)
Kuchaříková, Hana ; Hejda, Jan (advisor) ; Přibyl, Karel (referee)
Prepared by: Hana Kuchaříková Title of thesis: Business Ethics The subtitle of the thesis: Corporate ethics of GE Money, Inc. Objective: To characterize GE Money Bank, as to become familiar with its code of ethics. Then describe the behavior of employees of this company and find out how to comply with the rules of ethical behavior in practice. And compared with the ethical behavior of employees outside the banking sector. For comparison, IBM has been selected. Results: In this thesis it was found that neither company has a well developed code of ethics is unable to fulfill its essence in practice. Although employees are thoroughly trained, many do not comply with rules established by this Code. It was found many cases where there are violations and then suggested measures that could lead to at least partial removal. In comparison with IBM, it was found that the state of corporate ethics at both companies is very similar
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The Financial Arbiter in the Czech Republic
Rázová, Ilona ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The goal of this bachelor's thesis is to offer an explanation of issues connected with out-of-court settlements of disputes between financial institutions and their clients in the Czech Republic. It is represented by the Financial Arbiter, whose office was established for the purpose of harmonization of Czech law and that of the European Unions countries on 1st January 2003 through the Act No. 229/2002, concerning Financial Arbitration. This thesis deals with the origins of this post, legal basis for position of the Financial Arbiter in Czech law and his role and importance within the financial market. An important part is created with the analysis of the proceedings in front of the Financial Arbiter from its principles to the conclusion. Sample cases, which the Financial Arbiter handled, including types of solutions, are also researched. Finally, international cooperation is described in this thesis. And furthermore, there is also a similar institute working in the Great Britain mentioned in order to compare both of these offices.
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Comparison of specific demographic and economic indicators in the Czech Republic and Sweden
Veselý, Václav ; Langhamrová, Jitka (advisor) ; Löster, Tomáš (referee)
Bachelor thesis describes differences and similarities in the demographic development between the Czech Republic and Sweden. The first part is focused on the systems of family policy in both countries. In the Czech Republic the main tool is the financial support for families with children. In Sweden the main aim is to provide mothers opportunities for both child care and their profession. In the next part it is written down the development of demographical indicators in the last 20 years. In the Czech Republic there is obvious the aging of population, while in Sweden the aging is not so strong. In the last 20 years the value of total fertility rate dropped at first, but later it rose again. In both countries women postpone childbearing into their higher ages. After standardization it's obvious that mortality in Sweden is much lower than in the Czech Republic. Life expectancy is rising in both countries. Both countries belong to the top of the world according to infant and neonatal mortality. Due to the decline in number of marriages after the year 1990 in the Czech Republic nowadays the marriage rate is at the similar level as in Sweden. Migration increase is quite variable, but both countries show permanently positive values. Both countries are compared according to the proportion of social protection expenditures on GDP or according to the total tax rate. In both indicators Sweden belongs to the countries with the highest level in Europe. At the end of the thesis the relationship between social policy and development of demographic indicators (especially birth rate) is shown. For the Czech Republic it's recommended to increase the number of nursery schools and to support part-time job.
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Legal aspects of implementation of the "Creative Commons" project in the Czech Republic
Jansa, Petr ; Holcová, Irena (referee) ; Křesťanová, Veronika (referee)
103 Resumé / English summary Title of the thesis: Legal aspects of implementing Creative Commons project in the Czech Republic Summary: The main topics of this master thesis are Creative Commons public licenses and legal questions arising in connection with their porting to the Czech legal system, i.e. creating Czech versions of these licenses that mirror the spirit of the original licenses while reflecting the particularities of Czech copyright and Czech law in general. Since public licenses are not yet an established concept in the Czech Republic, the first part of this paper (Chapter 2) introduces several public licenses (presented license) to create a sufficient background. Beside the main goals and features of the Creative Commons (CC) license system, GNU General Public License (GPL), GNU Free Documentation License (FDL) and Creative Archive License (CA) are presented in a similar way and a comparison of these licenses follows on the level of license elements, i.e. the main characteristics that determine the scope of the individual licenses. The aim of Chapter 3 is to produce a legal definition of public licenses. Based on the joint features of the discussed licenses (inductive approach), the following definition emerged: a license that is (i) non-exclusive, (ii) royalty-free, (iii) which the copyright...
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Financial analysis of the Vinium Company
Chlubnová, Lucie ; Špička, Jindřich (advisor) ; Kubíček, Aleš (referee)
The aim of the Bachelor thesis is an evaluation of the financial situation of the Vinium Company from an owners' view. Financial analysis will be performed for the periods of 2009-2013 using vertical and horizontal analysis, the financial ratio, solvency and bankruptcy models. In the next step, I will make an intercompany rating with similar companies. The annual reports 2009-2013 were used as a starting material for evaluation. In the conclusion of the thesis is a recommendation for the owners, they should focus on decreasing the share of interest expenses, which would help to generate profit and improve the resulting value of the financial ratio. A lower debt would also lead to the fulfilling of balance sheet rules and better results when analysing solvency and bankruptcy models, at the moment the company is in the bankruptcy zone. The overall financial health of the company isn't very good, because it didn't give any economical added value in any of the years to its owners. Vinium is dependent on financial help from its parent company České vinařské závody a.s. and the companies in the group Prosperita. The strong side of the company is its trade deficit, when Vinium a.s. uses interest-free loans from its suppliers.
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