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Ladislav Vycpálek: cantata Blessed is the Man…
Kraftová, Nikol ; Ottlová, Marta (advisor) ; Gabrielová, Jarmila (referee)
The following bachelor thesis aims to explain the cantata Blessed is the Man… in the context of the contemporary cantata's production and through the reception of Ladislav Vycpálek's works. The opening chapter provides the composer's full biography with a list of his non- music activities and awards. The next part presents some testimonies of the composer's personality and a summary dealing with the acceptance of Vycpálek's works by his contemporary peers. It also takes into account the references of his music in academic publications. Afterwards, Vycpálek's own analysis of his cantatas is addressed and a general view of the Czech contemporary cantata's production is put into perspective. The actual discussion on Blessed is the Man… enriches through an interpretation of its libretto; it also stands as a summary of performances as well as its reviews. Lastly, the closing chapter states on the diverse turns in the reception of the cantata and Vycpálek's music during the 20th and 21st century; it basically looks for its own reasons and the context.
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Deferred tax
Podzimková, Martina ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
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Member's ownership interest in a limited liability company
Fuksová, Daniela ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
The thesis focuses on a member's ownership interest in a limited liability company. In the introduction, we provide an outline of the basic institutes of a limited liability company such as its incorporation and creation, composing of memorandum of association, the way of member's liability etc. Then we define the legal nature of an ownership interest as another property value. The main stress is put particularly on a member's rights and obligations arising from the ownership of his/her interest, and on different changes of members. To illustrate the issues described in the thesis, we also provide relevant judgments rendered by Czech courts in appellate and appellate review proceedings related to ownership interests in limited liability companies.
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Financial consolidation - data processing
Kořínek, Miroslav ; Vašek, Libor (advisor)
The consolidation process within an international group is illustrated in a Czech company view. Based on Parent Corporation's system, the individual financial statements are modified in order to aggregate consolidated statements. The theoretical section refers to consolidation terms and rules in accordance with Czech legislation. The data processing is reviewed and several procedures are detailed such as the intercompany confirmation scheme. Resulting operations are applied and summarized on practical corporation - based consolidation exercise.
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Dwelling and drifting in space. Landscape in the poetry of Ted Hughes and Kenneth White
Potočňáková, Magdaléna ; Procházka, Martin (advisor)
This study was originally motivated by a desire to bring together a personal predilection for both landscape(s) and the study of literature, to merge the affective and the cognitive with the more analytical. An attempt to write a critical study about landscape in poetry, however, is bound to encounter difficulties as it is bound to ask questions. As Chris Fitter suggests in his book Poetry, space, landscape, the subject offers multiple approaches and tends to spread innumerable strands linking often disparate areas. On the other hand, one may ask a subversive question, namely whether nature and landscape poetry is not somewhat anachronistic at the turn of the second millenium. It must have seemed so when Terry Gifford, in 1995, opened his book Green Voices3 with a polemical statement: "Nature poetry is having a bad time". He was referring to the previous decade during which allegedly the 'spirit of post-modernism' had changed the preoccupations of poetry and which was marked by such statements of reviewers and editors of poetry anthologies as: "We seem to have lost out nature poets", "We don't publish much landscape poetry" or "Ted Hughes is a remarkable writer but no longer the presiding spirit of British poetry". 4 The very title of Gifford' s book, however, indicates a new impetus behind contemporary...
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The evolution of audit according to Czech legislation in the Czech Republic
Knauerová, Monika ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
The thesis framework lies in the analysis of audit growth in the Czech Republic specifically in its legal modification. Initial analysis is based on statutory audit directive 2006/43/EC including new audit infrastructure such as public oversight and systems of quality assurance. Czech legislative acts before and after April 2009 are also considered with respect to digests 254/2000 and 93/2009. A study of the implemented legislation seen in directive 2006/43/EC and its effect in the Czech Republic is undertaken and reviewed.
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Jak si založit podnik
Merklová, Eva ; Dvořáček, Jiří (advisor) ; Tyll, Ladislav (referee)
Práce se věnuje oblasti malého a středního podnikání. Zaměřuje se na první kroky podnikatele spojené se založením nového podniku. Popisuje počáteční rozhodování, tvorbu podnikatelského plánu i zásady úspěšné podnikatelské činnosti. Dále mapuje podporu podnikání malých a středních firem ze strany státu a Evropské unie. Snaží se o hodnocení využívání podpor českými podnikateli.
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Trade mark registration
Talich, Tomáš ; Boháček, Martin (advisor) ; Jakl, Ladislav (referee)
The diploma thesis deals with chosen aspects of the trade mark registration with the view to the current and also previous Czech legislation, the Community trade mark and the international trade mark. It compares the requirements imposed not only by the public regulations but also by obligatory rules of trade mark offices on the applicant and it keeps under review the amount of administrative demands of the trade mark registration according to respective systems. The work concentrates on possibilities of the information sources relating to the trade mark registration, on formalities of the correct and complete submission of the trade mark application, on possible ways of communication with offices and on the formal and absolute ground examination.
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The advantage of building society in new legislative terms compared with mortgage loans
TŮMOVÁ, Lenka
The topic of this master thesis is to compare benefits from the building society account with the mortgage loan. The whole comparison will be done according to the new legislative. The aim of this study is to find whether it is more profitable to invest into your property with the mortgage or the building society account. For this collation eight different companies are approached. Four of them are building societies and four are banks. The experts from those companies were given three examples with different height of LTV from different applicants with different purposes. Those experts also assessed which indicators applicants should consider. According to these recommendations clients have ordered indicators by their assumed importance. Finally offers were evaluated by TOPSIS method and ordered by its advantageousness.
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Jan Karel Hammer's Stone Sculptural and Woodcarving Work in Central and South Bohemia
Šiková, Terezie ; Adamcová, Kateřina (advisor) ; Macek, Petr (referee)
The aim of this thesis is to record and evaluate from art-historical point of view the stone sculptural and woodcarving work of Jan Karel Hammer, whose activity was documented between the years 1737 and 1757 on the border of central and southern Bohemia. The topic of thesis was chosen due to the fact, that this interesting artist has not yet been introduced to the professional public. Automatic attribution of all sculptural and woodcarving work in the area around Čimelice, where Jan Karel Hammer spent the last two decade of his life, to his hand together with a sharp increase of works, that are assumed to belong to him, led to the need for critical review. With the exceptions of Hammer's works the information was drawn from topografical, historical and regional literature and from archival sources. Because of the literary character and limited number of sources the main emphasis was placed on formal analysis. The examined material was divided into several cathegories, as can be seen in the structure of final catalogue. Thanks to detailed knowledge of works it was possible to identify author's distinctive style, which can be detected also in the workshop production, and all specifics of his work. Attention focused on the sources of inspiration and style orientation took us to the Prague art center...
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