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Leasing according to Czech accounting legislation and IFRS.
VĚRNÁ, Lenka
The aim of my thesis was a comparison of accounting for leases and according to Czech accounting legislation and IFRS. Data to make this work I willingly provided by optimality , Ltd. The theoretical part charakteriozovány various lesingu both according to Czech accounting standards and IFRS . In the practical part, I came to the conclusion that the differences between IFRSs and Czech accounting legislation are evident .
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Special preliminary ruling under s. 76b of the Civil Procedure Code - a comparison of Czech and German regulation
Bernardinová, Anna ; Winterová, Alena (referee) ; Frintová, Dita (advisor)
Zákonem na ochranu před domácím násilím, který vytvořil rámec pro komplexní pomoc osobě ohrožené domácím násilím, učinila Česká republika velký krok vpřed a začlenila se tak mezi ostatní země západní Evropy, které k problému domácího násilí zaujímají jasný, odmítavý postoj. Hlavní změnou, který tento zákon přinesl, je možnost vykázat násilnou osobu ze společného obydlí. Při srovnání úpravy předběžného opatření podle § 76b o.s.ř. a podle Gewaltschutzgesetz vyšly najevo jednotlivé shody i rozdíly. Vzhledem k delšímu užívání tohoto institutu v SRN lze z německé úpravy vyvodit možnou budoucí úpravu tohoto předběžného opatření v České republice. Gewaltschutzgesetz stejně jako český zákon na ochranu před domácím násilím má za cíl co nejrychlejší a nejefektivnější pomoc osobě ohrožené násilnou činností. Gewaltschutzgesetz má však oproti zákonu na ochranu před domácím násilím nepoměrně širší užití. Poskytuje ochranu nejen v situaci domácího násilí, ale i v situaci stalkingu. V českém právu stalking dosud upraven nebyl. Skutková podstata pronásledování je však už zahrnuta do nového TZ. Instituty občanského práva se k ochraně pronásledované osoby v praxi nevyužívají, přestože možnost využití ustanovení § 76b o.s.ř. v situaci pronásledování se již v literatuře objevila.100 Ve vývoj právní úpravy stalkingu lze však...
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Comparison and evaluation of management and economic results of selected retailers
JANDOVÁ, Tereza
The main purpose of this thesis was to compare and evaluate status of management and economy system of the selected retail units and based on this analysis to identify strengths and weaknesses of the companies and to determine potential measures to improve. For this thesis I chose PRIOR ČESKÁ REPUBLIKA, s.r.o., the second company I focused on was the OD Andy, s.r.o. I focused mainly on their management, organization, economy, human resources and then I also analyzed the macro environment of these companies. For this step I used the STEP analyses.
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The Influence of Combined University Studies on Relationships
VÁLEČKOVÁ, Soňa
The bachelor thesis "Influence of Master's Studies in combined form on the relationships in partnership" highlights the broader context of the changes in cohabiting and simultaneously acquaints us with the circumstances that may affect the development of the relationship between partners. One of these circumstances, which may largely affect the relationship, is the higher education in combined form one of the partners. In the Czech Republic, it is still not common to share domestic work and childcare equally between woman and man. Higher study of one of the partners can bring a problem in partner negotiations of how to reconcile the two work (study) career with the care of the relationship, household and children. Generally, this situation can lead to many conflicts between partners, which may even result in a breakup or divorce, because higher education in the combined form is not a short-term issue, but it takes three to five years. An important factor to deal with this long-term stress to the relationship is primarily balanced distribution of roles between the partners, which is necessary to add to a reciprocal mutual understanding, tolerance and support, without raising unnecessary conflicts. The goal of this study was to determine whether the relationships affected university studies in a combined form, and whether there exist differences in the impact on relationships when man or woman is studying. The first objective was to determine which areas of partnership are the most negatively affected in the Master's Studies in combined form one of the partners, the second objective was to determine whether the influence of higher studies in combined form one of the partners lead to the disintegration of a relationship (divorce , gauge). Based on the selected targets, two hypotheses were set: (1) "Higher education in combined form has a negative impact on relations in the partnership" and (2) "a relationship is negatively affected when woman is studying." To obtain the necessary information I used quantitative research that was conducted through a questionnaire survey. The questionnaire used in the framework of the research had 19 items and mainly open and semi-open questions were used (see Annex). The sample consisted of students of the combined study of Health and Social Care at the University of South Bohemia in the Ceske Budejovice, living in a relationship or married. The total number of respondents for the research process numbered 146, of which 110 were women and 36 were men. Conclusions when comparing the responses of women and men need therefore to be viewed with regard to their overall relationship. Categorical data analysis and statistical processing of the data survey was carried out by sorting the second stage. Authenticity hypothesis was tested by chi-square test (see Figures 14 and 17). The results of the survey are presented in graphs. The first hypothesis "Higher education in combined form has a negative impact on relations in the partnership" has been confirmed. The results showed that during the study, respondents in partnership increase the volume of disagreements, especially in caring for the couple and in the care of the household, so I also got the answer to one of the goals. The second hypothesis, "a relationship is negatively affected when studying the woman", was not confirmed. For both sexes, there are differences in the relationship between their university studies in a combined form, but did not show a statistically significant negative impact of the study on women partner in the relationship. Discussion is focused on comparing the results of my research with the results of other sociological studies on similar issues.
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The management and development of municipalities
ŠEBESTOVÁ, Šárka
This work?s task was to analyse economy of towns Kaplcie, Sezimovo Ústí and Kaplice for years 2001, 2006 and 2011. The comparison is made on the base of the incomespending analysis of municipalities and on the base of indicators of financial analysis. The data are compared and the arrangements are propounded which would lead to improvement of current state and town?s next development.
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Comparison of Cultural Values of University Students Based on the Hofstede's Dimensions in Selected Countries (the Czech Republic, the Slovak Republic and Austria)
Morávková, Hana ; Drbohlav, Dušan (advisor) ; Uherek, Zdeněk (referee)
The master thesis is focusing on Hofstede's cultural dimensions in Prague, Bratislava and Vienna. There were 174 students who filled-in the questionnaire called "Value survey 1994". The aim of this work is to verify results of Hofstede's cultural dimensions and discuss obstacles of his methodology. One of the challenges is to create a comparable sample of respondents. Their characteristics should be as similar as possible except for nationality. The sample of 160 students was tested by Kruskal-Wallis test and groups were not significantly different. The interesting finding was the age of students. Although students in Austria enter university when they are 18, it is one year earlier than in Czechia and Slovakia, the student were same age. The results were litle bit different from Hofstedeho values because of university surrounding/enviroment. As this model is obsolete, today's cross-cultural researches are using cluster analysis which compares countries from made up graph of vaules which tend to group based on cross-national differencies. Hofstede's model was used because of his availability and simplicity. In addition, this work is trying to utilize Hofstede's model in Social Geography. However, this work found cross-cultural research very usefull for characterizing countries with possible use in...
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Freetime activities in current families.
HOLÁ, Stanislava
In this work, I consider pastime activities in current families. Theoretical part of the work is focused on summarization of actual knowledge in this field. Attention is paid to pastime and its importance to human lifetime, considering lifestyle, ways of spending pastime in families. Practical part appears from knowledge, obtained in families using method of personal report (checklist) or interview. Ascertained data are summarized in tables and demonstrated in graphs. Results of investigation denote lack of pastime by parents, especially by women, in comparison to children, and prevalence of passive ways of spending pastime in current families. Based on these results, recommendations pointing effective usage of pastime and improvement of general lifestyle in current families are formulated in conclusion.
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Czechs and Environment (Notes about One Sociological Survey)
Soukup, Petr ; Jandová, Natalie
The article deals with the postmodernization theory founded by Ronald Inglehart. The authors tried to testify it on the data coming from an international survey ISSP done in years 1993 and 2000 and focused on attitudes and behaviour to environment. Main question of the article is following: "Are postmaterialists in the Czech Republic (who represent about 10 % of the population) more "friendly" to environment?" The findings show that Czech postmaterialists have higher knowledge of environmental area and they show higher rates of awareness of environmental consequences of human action.
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