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Motivy a bariéry přeměn obchodních společností a družstev v účetních souvislostech
Smutná, Markéta
In the Czech Republic, as well as in the Europe, the merger and acquisition market is growing. The major reason for this rising trend is the overall economic globalization. Transformation of companies is a complicated process and has various forms, for instance mergers, transfer of assets to a member, split or change in the legal form. In the Czech Republic, the most common type is a merger. The theoretical part deals with the general characteristics of mergers according to the Czech accounting legislation and the International Financial Reporting Standards. The practical part focuses on a model example of a merger in the Czech Republic, as well as on the comparison of mergers of Czech accounting legislation with International Financial Reporting Standards. In the next part of the thesis, critical areas are identified in company business transformations and appropriate recommendations are suggested.
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Významnost nehmotných aktiv v účetních závěrkách firem podnikajících ve vybraném sektoru
Škrháková, Monika
The bachelor thesis deals with issues of significant intangible assets. In the theoretical part are define intangible assets according to Czech legislation, international standards and American standards and their valutation. The empirical part deals with the intangible assets in final accounts of companies and their composition in the time line. In the conclusion deal with influence of activation and valutation overrated value to ordinary income.
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Legal, Social and Criminogenic Aspects of stalking
NOVÁKOVÁ, Andrea
The theoretical part of the thesis provides the characteristics of stalking and its types. It shows the approach of the Czech legislation. It also discusses its status, intensity, structure and dynamics in the Czech Republic, as well as the etiology. That is followed by describing the impact the stalking has on a victim. The conclusion includes recommendations for the stalking victims. The aim of the thesis was to find out, how does stalking affect everyday life and free time activities of the victims in their eyes, in connection with the type of stalking the stalker performed. At the same time, the goal was to find out, whom did the victim approach for help and whether or not they trusted that the police could help. It was determined that the stalkers most often used intrusive contact and lingering close to the victim's home or workplace. The respondents agree on the impact on their mental state, which further affects their overall health. It can be concluded that stalking affected the work/study life of the respondents and their relationship. More than half of the respondents also observed financial and material consequences. The way they spent their free time was affected by the mental state of the respondent and by the direct intrusion of the stalker. All respondents approached their family or friends for help. The level of trust in the police can be viewed as above average. However, the outcome of the police help was not rated as fully satisfactory by none of the respondents that decided to contact the police. The results showing the trust and satisfaction with police can be very valuable in the terms of introspection regarding the handling of stalking victims. The knowledge regarding the impact of stalking is important in order to understand what is the victim going through. The text can serve as a source for students that may encounter stalking victims in their future career path.
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Legislative requirements for milk quality in the Czech Republic
Škvorová, Kamila ; Hejtmánková, Alena (advisor) ; Michlová, Tereza (referee)
The aim of the thesis was to give a comprehensive review of literature dealing with legislative measures, milk production in terms of sales of milk and its storage. We used the most current Czech and European legislation. These sources have been supplemented thematically compliant scientific and professional publications.
Milk is a primary since the Middle Ages and sought food which people consume every day. Along with dairy milk a deserved popularity mainly due to its rich composition and nutritional and health properties. The main components of milk include water, lactose, fat, protein and minerals. Milk however can also include foreign substances of organic and inorganic origin and unwanted microflora. Microorganisms are particularly dangerous to humans and are considered a major source of foodborne illnesses. To eliminate unwanted microflora, extending shelf life and maintain public safety is used heat treatment, including pasteurization and treatment of very high temperature (UHT). This treatment must be carried out according to established requirements and specifications.
If a consumer buys a dairy product in the Czech Republic retains its quality as well. All animal products, including products imported to the Czech market, are compulsorily fitted with oval health mark, which ensures wholesomeness. The quality of the milk is influenced by many factors, most of which are closely linked, and therefore not always easy to identify the specific cause possible reduction in quality standards. Already during the production process, emphasis is put on prevention in the field of quality and safety. Security is guaranteed by a system of determining critical control points HACCP, which is in the Czech Republic and the EU compulsory by law. Among the optional systems include ISO. Most enterprises with good reputation has introduced both these systems. Simultaneous application of HACCP and ISO standards provides a guarantee for the security of the overall quality and safety of products. This connection is known as TQM system.
The main indicators of quality of raw milk are total number of mesophilic microorganisms, somatic cell count, fat content, crude protein residues of inhibiting substances, the average herd size and the number of bred cows. The milk must not contain any preservatives or stabilizers. Meeting the requirements and quality criteria will be checked on the appropriate number of samples that are collected in enterprises producing milk, random checks.
The basic quality criteria of raw milk, food business operators must ensure that:
The content of microorganisms in 1 mL at 30 ° C must be < 100 000. It is found average values for two months for the collection of at least two samples per month.
Somatic cells in 1 ml at 30 ° C must be < 400 000. It is obtained by moving the geometric mean for the three months, every month, evaluates at least one sample.
Immediately before treating the milk must contain 1 ml < 300000 microorganisms at 30 ° C. In the treated milk that is used for the manufacture of other dairy products, may be the content of microorganisms in 1 ml> 100,000 at 30 ° C.
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