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Transition from tax records to accounting and vice versa
Svobodová, Barbora ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
The main aim of this work is to describe what the correct procedure is when switching from tax records to accounting and vice versa. There are mentioned main reasons for mandatory accounting and legislative changes that are necessary. The work is also concerned with differences between these logs in various transactions. It is trying to help the reader understand why adjustments of the tax base are necessary after transition between these records. Finally, the paper is dealing with specific cases of wrong procedure in the transition, identified by the tax office in recent years.
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The privatisation process in the Czech Republic during transition and after accession to the European Union
Pihrt, Josef ; Nečadová, Marta (advisor) ; Breňová, Lubomíra (referee)
The aim of this thesis is to analyze the transformation and privatization process in the Czech Republic since 1989 to period when Czech Republic is the member of European Union. It also aims to verify the validity of theorems formulated in an introduction and called "First Transformation Law" and "First Privatization Law". The privatization process in the Czech Republic is unique in terms of volume of assets privatized and the privatization methods used. The text is focused on different methods of privatization (small privatization, large privatization, restitution). A separate section is devoted to voucher privatization and the closely related issue of privatization investment funds. The process of privatization of banks carried out in 1999-2001 is also analyzed. Particular attention is paid to less known facts which had a major impact on the transformation and privatization process.
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The development of the Spanish economy in the post-Franco era
Hudec, Tomáš ; Čajka, Radek (advisor) ; Pavlík, Zdeněk (referee)
This bachelor thesis analyzes the development of the Spanish economy from the death of Franco (1975) up until the current situation. During this period Spain experienced a lot of changes. In 1986 Spain became a member of EEC and later was among the countries that founded EMU. The aim of this work is to focus on the economic development of the country. This period of transition can also be described as a political situation, which was very important for the successful transition. This thesis also describes the impacts of the current financial crisis on the economy of Spain and problems that it caused.
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Comparison of the Privatization Process in the Czech Republic, Poland and Hungary
Bartulík, Adam ; Ježek, Tomáš (advisor) ; Doležalová, Antonie (referee)
The subject of this thesis is the comparison of the privatization process in the Czech Republic (former Czechoslovakia), Hungary and Poland. The starting point of the thesis represents an initial outline of the situation - for different initial conditions in each country significantly influenced the course and shape of the process. The main part of the thesis is an analysis of privatization processes in compared countries, with emphasis on their specific features and influences that affect the process significantly. At the conclusion there is a comparision of Czech, Hungarian and Polish version of privatization based on several criteria. Although it is difficult to classify the universally best privatization method, main advantages and disadvantages of different methods and serious mistakes committed by economic policy actors can be easily identified.
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Child becoming student of elementary school and possibly troubles
JÁNSKÁ, Gabriela
This seminar paper considers a child's start in primary school and the possible ensuing problems. The theoretical part is concerned with pupils initialising school attendance from the point of view of behavioural psychology; attention is paid to school maturity and school readiness. In the practical part, on the basis of exploratory study, are specified factors which can play a negative role in children adapting to school.
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AXIAL VARIATION OF A SYNTHETIC JET FREQUENCY SPECTRUM
Tesař, Václav ; Kordík, Jozef
Frequency spectra of synthetic jets vary along the jet axis and there is sudden change of the character and structure of axisymmetric synthetic jets at the relative axial distance from the virtual origin X1*/d ~50. Processing the spectra into the compensated form made obvious a number of surprising facts – one of them the discovery that what wasexpected to be the Komogorov constant obviously varies quite significantly along the jet, its variations exhibiting a marked change in its behaviour at the critical transition.
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