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Ways of using a deffered tax obligation and a tax lien within a trading company
DOHNALOVÁ, Eva
The aim of my diploma project is to characterize the accounting rules in the case of deferred tax on the basis of the Czech and international legislation and to analyze individual tax titles, which result in deferred tax. The practical part of my project is going to take place in Bosch Diesel Ltd. in Jihlava. This part will involve the analysis o individual tax titles which result in deferred tax, calculation of deferred tax based on investment inducement and the tax calculation of deferred tax for 2005, 2006 and 2007.
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The Role of the Theatre in Corporate Social Responsibility
Cihlářová, Kristýna ; Sulženko, Jiří (advisor) ; Lázňovský, Michal (referee)
Nowadays, there occures a discussion about the position of culture and arts in the society and about different ways of their subvention. The state is reducing subsidies therefore culture institutions are forced to look for other sources of support. Independent culture and living arts, mostly arising from NGO sector, are the ones most influenced by these circumstances. Hence the cultural institutions look for commercial support.
In the first part of the thesis I introduce the concept of the corporate social responsibility as a tool for NGO support and a manual how to build a useful partnership between a corporation and a cultural institution. The first part focuses also on how volunteers can be incortorated in cultural activities. The last part is a case study of the British theatre festival LIFT and its cooperation with the commercial sector. It also analyzes two different approaches to the social responsibility of the two crucial Czech companies.
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Relationships among interested parties in the context of IS/ICT project management
Dokoupil, Otakar ; Chlapek, Dušan (advisor) ; Ženatý, Petr (referee)
The thesis is focused on project management of IS/ICT projects, more specifically on the area concerning relationships among parties involved in IS/ICT project. The thesis presents two main contributions to the area of IS/ICT project management. Firstly, the thesis provides systematic order of available information in the area of relationships, and hence enables easy orientation in the area. This contribution is achieved via analysis of information contained in project management methodologies, IT Governance/IT Management standards, ISO standards, legislation and continual process improvement concept. Such analysis is followed by synthesis resulting in conceptual model of relationships among parties involved in IS/ICT projects. Secondly, the thesis provides recommendations that prevent potential problems to arise in the area of relationships among parties involved in IS/ICT projects. This contribution is achieved via application of conceptual model in the environment of real IS/ICT project, and consequent derivation of knowledge originating from problems of this project.
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Bus public transportation system in Slovak republic
Šusták, Tomáš ; Zelený, Lubomír (advisor) ; Jahodníková, Hana (referee)
The subject of my bachelor thesis is to provide a complex overview of situation in bus public transportion in Slovak republic. The thesis features interpretation of relevant legislation, description of situation in bus public transportation system with focus on financial aspects, problem of non-uniform fare regulation and other aspects characteristic to public interest services' financing. In practical part, all steps accompanying basic transport service securing are described - from expected loss calculation by transport company, to final accounting of provided grants, all supported with real data from SAD Nové Zámky, a.s.
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Small Prague breweries in tourism
Olgyayová, Patrícia ; Mlejnková, Lena (advisor) ; Voříšková, Barbora (referee)
The main aim of the thesis is to find out, whether the small breweries have an influence on tourism of Prague, and whether they manage to adjust to the needs of their customers. The theoretical part focuses on services in general, especially on food and beverage services and then it describes beer and breweries in Prague. Practical part involves the analysis of five small breweries and then it compares three of them in parameters, which are important for tourism.
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Respiratory Mechanics as Related to Discomfort Caused by Long-lasting Exertion in the Sitting Position
Niezgodzka, Martina ; Otáhal, Stanislav (advisor) ; Véle, František (referee)
Theme: Relationship of respiratory mechanics to discomfort by longer lasting drain in sitting potion. Goal: To describe relationship between respiratory mechanics and discomfort - iťs influence on starting and evolution of discomfort; describe possible ways how to handle discomfort by breathing. Methods: An analysis of available literature by means of 'critical review', comparing each author and sequential valuation and searching of similar signs. The whole work is a theoretical base for next studies. Results: The work brought up useful information to the case of relations between respiratory mechanics, spine position and the change of hydrodynamics of cerebrospinal fluid by working in a monotone position, which after individua! long time force a man to take another position. The study brought up useful point of view on mutually chains of evens and shows next possible ways to solve problems of discomfort by monotone drain, when it gets to motory deprivation. We suggest accomplishing of text which should be a base for next studies and for segmentation into final grant report (MEYS 701 The creation of neuro- informatic databases and dare data-mining"). Key words: discomfort, sitting position, cerebrospinal fluid, breathing, respiratory mechanics, yoga.
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Map of lighting in GIS
Suchý, Petr ; Rozman, Jiří (referee) ; Čech, Petr (advisor)
This thesis deals with legislation and public lighting. Furthermore, this topic is closely related to describing the characteristics of lighting and hygiene levels in comparison with the IEC standards. The work focuses on theoretical training, follow-field measurement and analysis of data obtained. The paper discussed aspects related to the light, physiology of vision and optical comfort. Outdoor lighting and its technical characteristics. Brief description of standards and their use in planning practical measurement of public lighting. A substantial part of the work is focused on graphical analysis of values and their comparison with the standard.
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Summary report of results of the contract research between FZU AV ČR, v.v. i. and HVM Plasma s.r.o. for 2016
Mates, Tomáš ; Fejfar, Antonín ; Ledinský, Martin ; Vetushka, Aliaksi ; Pikna, Peter ; Bauerová, Pavla
Samples of protective layers based on DLC (Diamond-like-Carbon) on different substrates (test bodies and real components) were studied by several diagnostic methods.\nRaman spectroscopy was used for the detection of bindings in order to specify the structural variations, surface modifications both for as-deposited samples and particularly for samples that underwent different stress tests.\nScanning Electron Microscope (SEM) was used to examine the surface structure of layers in different locations on the sample and to search suitable test spots for the subsequent analysis by the Atomic Force Microscope (AFM). AFM in special modes was employed to measure the maps local mechanical properties (friction, tip adhesion, energy dissipation, etc.).\nOn a selected sample, the cross-sectional structure of the sample was analysed by the Focussed Ion Beam (FIB) and the elemental composition in various thicknesses was documented by the Energy-dispersive X-ray Spectroscopy (EDS).\n
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Child under 3 years of age at preschool
Ryšavá, Jitka ; Opravilová, Eva (advisor) ; Kropáčková, Jana (referee)
RYŠAVÁ, J. A child under 3 years of age at preschool. Prague, 2012. The thesis. Charles University in Prague. Faculty of Education. Department of Primary Education. Thesis supervisor E. Opravilová. The work followed the specifics of the educational work between 2-3 years of age in an ordinary preschool. The theoretical part is based on developmental psychological characteristics of this period. It monitored the impact of early interactions mother - child, influence of family environment and other factors affecting the child's separation from the mother and the subsequent adaptation and socialization in a preschool environment. The survey includes six case studies of selected two-year old children (position of the child), 24 selected parents of preschool children within one preschool (parents' position) and 51 preschools (teacher's position). The research followed the specific impact of key factors influencing the course of adaptation and socialization of a child under 3 years of age in a preschool environment, including the anticipated impact of key chronological age. In addition, it monitored and defined the conditions of preschools in the legislative, organizational and personnel conditions, and when their fulfillment can be considered suitable for education of a child under 3 years in a...
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