|
Creation of Procedures in the Outsourcing of Tax, Accounting and Payroll Services
Papežová, Monika ; Hajdíková, Taťána (advisor) ; Vinšová, Tereza (referee)
This Diploma work is supposed to bring important information concerning the principles of outsourcing of taxable, accountant and wage services. The theoretical - methodical part is specialized on the explanation of the word "outsourcing", its principal, form and historical development. The problematic of advantages and disadvantages is being solved as well as the risks connected. The reasons for realization of outsourcing are being described and also the phases of development of outsourcing project and the mistakes during the implementation are being explained. A definition of outsourcing contract and its main belongings is also a part of this work. There was a concrete outsourcing agency - Auditmax,s.r.o., handling accounting, taxes and wages of external companies, chosen in the practical part. There is an analysis of present state of the agency, an identification of insufficiency and a suggestion of their removal using newly created procedures that would contribute to more efficient provision outsourcing services. The result is a complex of advises and measures that might be used by and outsourcing agency for further development.
|
|
Use of new media in museology
Seyčková, Nina ; Stöcklová, Anna (advisor) ; Šlerka, Josef (referee)
This work connects a practical project, revitalization of Frani Sramka Museum in Sobotka, with available theory. Addressed are three theoretical areas - museum, education and new media. Historically, museums are democratic educational institutions. Currently, museums use mainly principles of non-formal education that displays higher diversity in learning approaches. New media are appropriate means of enrichment and practical application of non-formal education in museums. Museums use new media in diverse ways. This work addresses two uses of new media - technological and conceptual, which stems from the characteristics of new media. The argument of this work is that conceptual new-media approach should be the focus when preparing an exhibition - new-media exhibit is not created purely by incorporation of modern technology. The contribution of this work is a description of a parallel between new media characteristics and functioning of the museum, connection of theory to a practical project and analysis of new-media museum creation , which is up to now unusual in the Czech Republic. Key words: new media; museum; interactivity; non-formal education; Web 2.0
|
|
Musical-liturgical life of the Jesuit college at Klatovy in the 18th century
Aschenbrenner, Vít ; Černý, Jaromír (advisor) ; Čornejová, Ivana (referee) ; Slavický, Tomáš (referee)
The Jesuit College in Klatovy and the adjoining St. Joseph Seminary represented an important phenomenon of the local cultural, religious and musical life of 17th and 18th centuries. By gradual building of the monastery complex Jesuits were a major influence on the town's character and their activities in the field of spiritual and cultural life did not fall behind their architectonic ones. In the town Jesuit religious fraternities were working, the town people could watch the school play performances and, last but not least, took part in numerous religious feasts organized by the order. In all these occasions especially figural music played an important role. The era of the order's activity in the town (16361773) was part of the period in which the order tolerated such music performances, however the contemporary sources show that there was strict differences were made between the repertoir played on purpose of the outer representation of the order and accompaniment of internal divine service. Basic institutional platform of the musical life was St. Joseph Seminary, operating within the college since its very foundation. Although compared to other similar order seminaries elsewhere it did not dispose of large musical endowments, it could supply accomodation, food, clothing and musical tuition to as many as...
|
|
Project of Giant Puppets
Bažant, Jan ; KALFUS, Pavel (advisor) ; KOCMAN, Ján (referee)
The contencts of this dissertation is to map and describe the phenomenon of giant puppets. Its aim is to find solutions for the future direction of modern puppetry. I will try to contextualize the historical developlment of this genre from the beginning to the present and consider contemporery art as the starting point of reflection on the future puppetry. I will focus on various technology solutions giant puppets and on the issue of the dramaturgy of giant puppets in a public space and atristic conception of this discipline. In connection with this, I will be interested in the relationship of creativity and technology and how both approaches affect final work in art
|
|
Issues of dance Management
Kolda, Martin ; JANEČEK, Václav (advisor) ; GREMLICOVÁ, Dorota (referee)
First part of the thesis is overlooking over historical development of general management, recent theories, outputs and structural division of basic management tasks and functions. The thesis seeks to emphasize a knowledge, an experience, a fact of learning from own or others mistakes and the most useful principles that helped pioneers in other fields to achieve their success. Further it pursues management of performing arts; it analyzes its issues, its importance for artists and the system of dividing the management positions in the theatre. Last part of thesis describes a structural analysis of management responsibilities that are necessary needed to gain its successful realization of business/artistic purpose. It is a scheme built on the knowledge obtained by studying the theories of general, cultural and performing arts management and practical experience of the author. The scheme primarily focuses on the areas of planning, production, marketing and financial support of the implemented project.
|
|
Gender Stereotypes in Media
Muková, Mária ; Syřiště, Ivo (referee) ; Zvírotský, Michal (advisor)
The presented thesis consist of two parts. The first part is historical, psychological, sociological and pedagogical view of feminism, media, gender and gender stereotypes. The second part contains proposition of my project, its realization, analysis and evaluation, didactical aktivities and sociological research.
|
|
Excessive public tenders with respect to construction work subject to open procedure
Csorba, Csaba ; Vopálka, Vladimír (advisor) ; Handrlica, Jakub (referee)
English summary Public procurement, as a relatively young branch of law, emerging from the American internal army regulations of public contracts, has become one of the most significant instrument of outsourcing execution of work, supply of products and services. In this work I am dealing with construction works, as they are the basis of present and future economic growth. Public tenders for infrastructure, flood control measures, reconstruction of schools and hospitals etc. effectively allocates financial means, but also creates new jobs and opportunities for economic operators hit by the global financial recession. The purpose of this master degree thesis is to analyze the current Czech public procurement legislation with respect of the regulations and directives of the European Union. As it is not possible to give a comprehensive preview of every single problem and question relating public procurement, the focus is on the most problematic part of the Public Procurement Code. The first chapter describes purpose of this specific branch of law providing a short historical background. It also concentrates on the principles of awarding contracts: acting transparently, treating the economic operators equally and avoiding their discrimination. The second chapter explains the basic differences between the...
|
|
Accounting for Construction Contracts
Vondráček, Pavel ; Krupová, Lenka (advisor) ; Janhuba, Miloslav (referee) ; Feketeová, Renáta (referee)
A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. The primary issue in accounting for construction contracts is the allocation of contract revenues and contract costs to the periods in which the construction work is performed. Four approaches to accounting for construction contracts have developed over time: the completed-contract method, recognition based on cost incurred, the percentage-of-completion method and recognition based on invoicing. The basic principle of the completed-contract method is to recognize revenue only when it is certain, i.e. in the period when the contract is completed. During the period of performance no revenue is recognised and costs are accumulated in the balance sheet. The main disadvantage of this method is the lack of comparability of the presented amounts between single periods. On the other hand the method is based on the finally determined results, which means that the reported values are certain and cannot be manipulated by the company. Recognition based on costs incurred has the basic concept of recognizing profit only when it is certain. Thus the profit is recognised when the contract is finished. During the realization of the project revenue is recognised only to the extent of contract costs incurred. Contract costs are recognised as an expenses in the period in which they are incurred. The amounts of expense presented in the income statement are fully comparable between accounting periods. The reported revenue has much lower volatility than when using the completed-contract method. This approach provides the users of financial statement with an indication of the volume of a company's business. Under the percentage-of-completion method contract revenue is matched with the contract costs incurred in reaching a stage of completion, resulting in a reported revenue, expenses and profit which can be attributed to the proportion of work completed. Financial statements based on this method present more accurately the relationships between the gross profit from contracts and related period costs. The main disadvantage is the dependence on estimates of contract revenue, contract costs and percentage of completion. The estimates can be made intentionally or unintentionally inaccurate. In contrast to the other approaches recognition based on invoicing has no theoretical concept. Contract revenue is recognized according to the invoiced amounts in the appropriate period. An expense is recognised in the amount of costs allocated to parts of the project, which are the object of invoicing. The fundamental disadvantage of this approach is the possibility of manipulation of the amounts of recognized revenue and expenses. The presented amounts can be very different in similar economic situations. For the users of financial statements, the percentage-of-completion method is preferable, because this method provides useful information on the extent of contract activity and performance during a period. The presented amounts are fully comparable between accounting periods. On 24 June 2010 the IASB and FASB published an exposure draft Revenue from Contracts with Customers. This new standard should supercede IAS11. It has another approach to revenue recognition, but it doesn't mean that the presented values of construction contracts will differ significantly.
|
|
European Works Council, Right to Information and Consultation
Maurerová, Veronika ; Pichrt, Jan (advisor) ; Štefko, Martin (referee)
in English The topic of this thesis is the regulation of employees' right to transnational information and consultation within Community-scale undertakings or Community-scale Groups of undertakings. Firstly, the right to information and consultation at the national level and the forms of employees' representation in the Czech Republic are introduced. Then the thesis explains the respective European directives and describes relevant cases of the Court of Justice of the EU, followed by a detailed analysis of the Czech legislation in the Labour Code. The next chapter focuses on the German transposition of this regulation. Eventually, the last chapter is a research on the operation of active European Works Councils in practice in the European Union and in the Czech Republic. The purpose of the thesis is to provide a comprehensive overview of the regulation of information and consultation procedures at transnational level and to introduce its operation in practice.
|
| |
guest ::
