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Marriage, its problems and economic consequences in practice, in relation to the recodification of Private Law
Nevolová, Lucie ; Cvik, Eva Daniela (advisor) ; Lenka, Lenka (referee)
This thesis contains theoretical knowledge of law of marriage in the Czech Republic, which from 1. 1. 2014 due the recodification of private law is governed by the Act no. 89/2012 Coll., Civil Code, as amended. Selected chapters deal with basic concepts that relate to this topic, the conditions of formation of marriage, duties and rights of spouses, dissolution of marriage, economical and legal consequences that result from marriage and selected the changes that occurred after the adoption of the Civil Code. The main aim of the practical part is the comparison of marriage and cohabition without marriage from an economic and legal point of view in connection with the recodification of private law. In conclusion, the work presents an analysis of survey results and overall assessment of the results obtained.
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The analysis of employees and partners - accounting and financial perspective
ŠTEINHAUSER, František
In my bachelor thesis I've decided to address the issue of employee analysis and members from the accounting and financial perspective. The theoretical part was to describe the wage, salary, health insurance, social security contributions and payroll tax adjustment. The compensations that the employer provides the employee were explained too. And finally were described the impacts of employees and shareholders on the financial analysis of the company. The main aim of the work was focused on the structure of wage, development of the average wage rate of social security and health insurance and development of tax deductions for the years 2011, 2012 and 2013. The horizontal and vertical analysis and ratios in selected companies ABC, s. r. o. was also described. From the conclusion came out that currently the company has a weak position in the market, because it has started. But with compared competitors is increasing in terms of profit.
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Woman´s sexuality during pregnancy and after delivery
ODLOŽILÍKOVÁ, Markéta
This presented Bachelor thesis deals with the sexuality of women during pregnancy and after childbirth. Given the focus of this thesis period of pregnancy, parturition, puerperium and the associated sexuality is described in the theoretic part. Furthermore, the thesis deals with the role of midwives in the area of women sexuality during pregnancy and after childbirth. In total, there were defined three objectives. The first one was to find out, if women are apprised about sexual life in pregnancy period. The second one, if women are apprised about issues of sexuality after childbirth. And the third one, how women are apprised about the sexual life during pregnancy and after childbirth at all. The research was conducted with women in their homes during the month of February 2016. For realization of this research was used qualitative survey. Data collection was conducted through interviews with the women that were to one year after birthchild. The research sample consisted of eight women. The interviews were carried out after previous agreement and permission of these women. The interview contained 10 open-ended questions, in cases of need some additional questions were asked. Then the interviews were transcribed verbatim. The analysis was conducted by the hand coding method paper and pen. Each reponses were identified by specific codes that were subsequently classified under various categories. From the research resulted the fact that all interviewed women were apprised sufficiently about sexuality in pregnancy period. But responses about the way of getting information are diverse. Thanks to this research was found that women most often seek for information about sexuality in pregnancy period on the internet. Most women have a problem asking questions relating to this intimate area. That's why the most of them prefer to seek information from anonymous discussions. That primarily pointed out the need for increased awareness of women by midwives. However, not all women are searching for information. From the research resulted the fact that most of the women trust in their own body and anticipation especially and therefore they are not interested in receiving any other information. The investigation was to find out if women have need for sex. Most of the answers were affirmative. What is more, majority of the women mentioned that their need for sex got higher then before the pregnancy. The investigation pointed out that women are informed about issues of sexuality after the delivery mainly from midwives at childbed stations. According to all enquired ones all obtained information were sufficient. But what is more some of the women mentioned again that they do not seek for any information in this field because they follow their own bodies more than other people´s advice. Further questions were related to women sexual satisfaction after giving birth and whether they suffer from any physical or mental consequences caused by that. The results brought out that most of the interviewed ones started their sexual activities already during the time of childbed due to desire for lovemaking. On the other side their sexual desire markedly decreased in comperison with the pregnancy time. The results proved that they are well aware of sexual issues during pregnancy period but not due to midwives. It would be advisable to include this topic in general information that women receive particulary from midwives because this research proved that women in general would like to know more but they are ashamed to ask. As all information about sex after childbirth are received from midwives at childbed stations, women do not feel like seeking for more information on internet as they mention that the obtained information from midwives were sufficient.
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Non-financial causes of bankruptcies of small and medium-sized enterprises
Doležalová, Eva ; Koráb, Vojtěch (advisor)
My dissertation thesis deals with new non-financial causes of bankruptcies of small and medium-sized enterprises. The origin of the idea is based on considerations of leading experts on Czech insolvency law, who believe that the financial tightness, which leads to bankruptcy, is necessarily preceded by anomalies in non-financial areas. Research questions for confirming appointed hypotheses have been addressed directly to bankruptcy managers, insolvency administrators and owners of the South Moravia region companies, which have become insolvent. Innovations and consistent attitude towards them, the number of members and their function in the management of the enterprise, employees who are familiar with the visions and plans of business and outsourcing are defined as key areas for the function of a small and medium enterprise. My dissertation thesis offers a rapid test in corporate health with regard to the hypothesis identified in a particular company ond it offers a detection whether the company is healthy, immunocompromised or sick. The thesis also offers the following use of recommended remedies.
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Depression from the prespective of close person
PILNÁ, Karolína
This thesis deals with depression and how illness perceive and experience a close person of people with depression. The theoretical part summarizes current knowledge about depression itself. It will also describe coexistence with people suffering from depression from perspective of partner or family member. One section focuses on access to person diagnosed with depression. The practical part will include qualitative research, which will be conducted through semistructured in-depth interviews . Depth discussions will provide persons who are in close relationship with depressive person. Research will focus on whether and how are their lives affected by living in such a situation.
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Choice of legal forms of business for an individual entrepreneur from accounting and tax side
Jurečková, Petra ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis on the topic of Choice of legal forms of business for an individual entrepreneur from accounting and tax side deals with legal forms for small entrepreneurs. After the first analyze the main topic becomes an entrepreneur who does business on the basis of its legal personality and a partner who is the only owner of limited company. Single chapters analyze the issue from the point of accounting, tax and legal. The practical part of the thesis contains model examples. The first part of examples compares tax burden of the partner and entrepreneur and the second part of examples shows evidence of the most usually transaction which can arise on the beginning of business, at first in the tax record and then in accounting.
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Profit shares in business corporations
Hanusová, Lucie ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.
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Comparison of the process of establishment of Private Limited Company in the Czech Republic and Gesellschaft mit beschränkter Haftung in Austria
Mojžíšová, Petra ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The master thesis "Comparison of the process of establishment of Private Limited Company in the Czech Republic and in Austria" deals with the main characteristics and the process of establishment of Private Limited Company in the Czech Republic and in Austria. The goal of this thesis is to compare the process of establishment in a clear way to enable the reader to understand the similarities and differences between the process of establishment in the Czech Republic and in Austria. The thesis is divided into thematic units to be synoptic, the development of legal regulation of Private Limited Company in the Czech Republic and in Austria is shortly described in the first one. The following chapters focus separately on the process of establishment in the Czech Republic and in Austria and the last chapter compares both legislations.
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Preparing for fathering - Role of midwife
HRKĽOVÁ, Markéta
The theme of this bachelor thesis is the preparation for fathering the role of a midwife. This work is composed of two parts, the theoretical and the investigative part. The theoretical part deals with three main chapters. In view of professional literature there is described the theme of midwifery in the first chapter. There is outlined the history and the present of midwives and also their competence. The second chapter is devoted to the involvement of father during pregnancy and childbirth. There is described an antenatal preparation, experience the pregnancy from the view of a partner. We explain the term couvades and we bring nearer the outlook at the issue of the attendance of a father by childbirth. The third chapter is named fathering. There is the description of fatherhood, its history and present in this part. We also deal with the matter of active fathering and other types of fathers in this unit. The investigative part is focused on anxieties and readiness of fathers for their first child. We set three basic aims in this bachelor thesis. Aim No. 1: To find out, how the midwife provided the information to the future fathers and what info the fathers missed. Aim No. 2: To find out, what the future fathers felt apprehensive about, where they searched for information, help and advice. Aim No. 3: To find out, if the attendance at the antenatal course was practical. On the basis of given aims there were settled research questions focused on midwife´s education in the preparation for the role of a father and also focused on the way of searching for information which the fathers missed. The goal of this work was to find out, how the men were up to their new role and how the midwife became involved in the antenatal courses and at childbirth. It was chosen the qualitative research investigation for this matters processing and achievement of appointed aims. We selected the method of semi-structured interviews of own construction for data collection. The interviews were consequently processed by the method of content analyses. The research file made a random selection of men who were willing to cooperate, they agreed orally with providing the interviews and also with the publication of some identification details. The research sample was made by ten men who expected their first child and they took part in the antenatal course. The gained information is written in italics. The answers of respondents are described in the practical part of this work. Then there is the summary assessment of the most important data from the interviews and also the table with identification details of the participants. This investigation was made from January to March 2015. We find out from the results that the most common way of education went in lecture completed with presentation and video about childbirth. The other ways were e.g. monologues with the possibility to ask questions and informative brochures. Men very often felt the lack of preparation from the midwife especially about the postpartum period. They missed the sample of manipulation with newborn infant, changing nappies and bathing. We found out the lack of time devoted to men at the antenatal courses where they missed the theme of first aid for newborn infants. The men were especially afraid of the birth, health of their partner, child and also of their new life role. They get the most information from their mothers, partners, friends and on the internet. Men think that the antenatal courses were good, they helped them to develop gained information and clarify some situations they didn´t know much about. This work points to the importance and necessity of education of future fathers at the antenatal courses.
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