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Reporting long-term contracts according to IFRS
Bahenská, Monika ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This thesis deals with rules for reporting of revenues from long-term contracts, which is based on International Accounting Standard IAS 11 - Construction contracts. First, it briefly describes the emergence and development of standards and structure of IAS 11. Chapter 3 defines the basic concepts. In the fourth chapter is an analysis of expenses and revenues of long-term contracts in accordance with IAS 11 and in accordance with IAS 18. The fifth chapter analyzes the methods of recognition of contract expenses and revenues, including examples and requirements for disclosure, the problems associated with reporting in accordance with these methods and methods used in the Czech Republic. The sixth chapter deals with the related interpretations IFRIC 12 and IFRIC 15. The last part is focused on the research of ten annual reports in order to clarify compliance with IFRS in practice.
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Stylistic of Russian post-modern novel
Stranz-Nikitina, Veronika ; Uličná, Olga (advisor) ; Čmejrková, Světla (referee) ; Chlupáčová, Kamila (referee)
This work is an analysis of style in the Russian postmodern novel, executed on the texts of the four key novels from the last decade of the 20th century. They are: Vladimir Sorokin ( ), « » Victor Pelevin ( ), « » Tatiana Tolstaja ( ), «» Ludmila Petrushevskaja ( ), « » The methodological base chosen is the one that serves in functional stylistics, complimented by the theory of 'constructively styling vectors' by V.G. Kostomarov. The aim of this work is a detailed description of specific stylistical tendencies that are characteristic to the text of a post modern novel. The analysis situates within with basic principles of postmodern text (it begins with non-constitutive and ends with constitutive principles). All four chapters in the first part present in-depth stylistical analysis of the text of one of the novels. This analysis is based on the terms of the mentioned above non-constitutive principles. (These principles are: deconstruction, simulacrum, rhizome, the death of the author). Meticulous realization of every principle is highlighted throughout the texts. There are also further examples of functional comparison of the same principle used in the other texts. Analysis is made of the content as well as of the expression of that content, using themes, plot, composition, build up of images and...
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The history of preschool institutions in Prague was demonstrated by the development of a nursery school in the district of Prague 6
Hrušková, Andrea ; Uhlířová, Jana (advisor) ; Křivánek, Zdeněk (referee)
The work deals with the history of preschool institutions in Prague and its main focus is on the development of nursery schools. Based on primary sources, it describes the first preschool institutions and the establishment of the first kindergarten in Prague. It follows the endeavours to reform nursery schools, mapping their status within the legislative framework. The second part of the work is devoted to the history of a particular nursery school in the district of Prague 6. The topic of the development of preschool institutions is very extensive, thus the work concentrates on the milestone periods. It monitors to what extent the development of these institutions was influenced by social and political changes. How they were reflected in the preschool education legislation and in the opinions on the status of nursery school in society. It shows the transformation of a nursery school that exercised supervision and took care of the children of busy working parents into an educational institution that has become part of the education system. By looking at history, we can learn and understand the historical context based on which we can think about the future.
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Normative implications of legitimizing lobbying: cases of the Czech Republic and France
Vargovčíková, Jana ; Znoj, Milan (advisor) ; Slačálek, Ondřej (referee)
How is the political practice of lobbying being legitimized and what can these ways of legitimization tell us about how the conception of democratic legitimacy is changing? In particular, this work tries to demonstrate and analyse the double nature of the ways in which lobbying is being legitimized on the example of public debates on lobbying regulation in the Czech Republic and France: on the one hand, the use of discourses of participation of civil society, proximity, and stakeholder involvement shows that discourses of democratization of policy processes and decision-making processes have strong relevance in contemporary public debate in both countries studied. On the other hand, connecting these discourses to the practice of lobbying in turn reshapes the meaning of participation, stakeholder involvement and proximity in a way that puts limits to the understanding of these discourses of democratization
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Indicator of Thunderstorm
Studený, Pavel ; Sekora, Jiří (referee) ; Chmelař, Milan (advisor)
The aim of this Bachelor thesis is a theoretical analysis of thunderstorms, lightning and their detection. The theoretical description then gradually moving towards designing their own detector. The detector will operate so that when a lightning activity captures pulses which generate lightning. Lightning will register using the attached counter. After the storm could be due to information from the counters to evaluate how strong the storm was.
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Supported Phospholipid Bilayers and their Interactions with Proteins Studied by Ellipsometry, Atomic Force Microscopy and Confocal Fluorescence Microscopy
Macháň, Radek
Supported lipid bilayers have been used as an artificial model of biological membranes and their interaction with 5 selected antimicrobial peptides was studied by several experimental techniques, mainly ellipsometry, laser scanning microscopy and fluorescence correlation spectroscopy. The thesis explains basic principles of the applied techniques focusing on their aspects relevant to characterization of lipid bilayers. The biological significance of antimicrobial peptides, their modes of interaction with membranes and the basic characteristics of the selected peptides are briefly discussed. The following text describes the main types of experimental studies performed and the interpretation of their results. Peptide-induced changes in lipid bilayer morphology were characterized by ellipsometry and laser scanning microscopy. Most interesting effects were observed in the case of melittin, which induced formation of long lipid tubules protruding from the bilayer. Lipid lateral diffusion measured by fluorescence correlation spectroscopy can provide information on bilayer organization on length-scales below resolution of optical microscopy.
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Creation of group of activist journalists in Protectorate Czech and Moravia
El Chaar, Adam ; Cebe, Jan (referee) ; Bednařík, Petr (advisor)
Diploma thesis "The incorporation of the group of activist journalists in Protectorate Czech and Moravia" deals with the circumstances that went along with the rise of Czech activist journalism. It outlines the political backwards in the protectorate and Europe. It contains the censorship instructions by which the German Nazis instructed Czech journalists and then the various approaches that Czech journalists took. It considers the journey of chosen Czech journalists to the beaten Poland and reportages they wrote after they returned. It contains biographies of chosen activist journalists and analysis of commentaries in four titles of daily press in period since September till November 1939.
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The National Constituent Assembly in the period of 1946 - 1948
Tkadlec, Jaroslav ; Gronský, Ján (advisor) ; Pavlíček, Václav (referee)
THE NATIONAL CONSTITUENT ASSEMBLY ABSTRACT The diploma thesis deals with the activity of The National Constituent Assembly in the period of 1946-1948. It is aimed at the creation of this constitutional body, particularly from the perspective of legal principles which served as the basis for establishing the second post-war parliament. This diploma thesis looks at the activity of the National Constituent Assembly from two angles: contextual and chronological. According to the contextual angle the thesis differentiates between legislative function and constitutional one. From the chronological angle, the decisive moment is the political crisis escalating in February 1948.The crucial part of the thesis is concerned with, so called Struggle for Constitution, which in a wider historical context could be considered a struggle for the country's future. KEY TERMS the National Constituent Assembly , Struggle for Constitution, February 1948, the 9th May Charter
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The theme of love and the aesthetic ideal of perfect lover in Heian tales with poems
Tirala, Martin ; Švarcová, Zdeňka (advisor) ; Löwensteinová, Miriam (referee) ; Líman, Antonín Václav (referee)
This thesis deals with the the theme of love and the aesthetic ideal of perfect lover in tales with poems (monogatari) from the middle of the Heian period (7941185). Firstly it pursues the historical and social conditions that influenced genesis of these works. Special attention is given to the marriage institution and the nature of love in this period. Afterwards the author included an analysis of the theme of love poetry in the first imperial anthology of Japanese poetry (Kokinwakash) and its love discourse. The thesis deals also with the basic aesthetic ideals of the Heain period and tries to investigate their authentic meaning in the context of classical Japanese literature. However, the main concern of this thesis is the analysis of Ise monogatari (Tales of Ise). It deals with the problems of the genesis, date, authorship and the meaning of its title, as well as the construction of the work. Then comes the study of Ariwara no Narihira, the historical figure, who is probably the protagonist of this literary text, and the author also deals with the problems concerning the interpretation of this character in the context of the middle age commentaries of Ise monogatari. In the last chapter of the thesis the author shows the way the theme of love and the aesthetic ideal of perfect lover developed in other...
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Current problems of fruit growing: case study in the Litoměřice region
Ulrychová, Soňa ; Bičík, Ivan (advisor) ; Jančák, Vít (referee)
A lot of changes have taken place in Czechia during the 20th century, the impact of World War I and the independence of Czechia, the results of World War II, 40 years under the impact of Communism, the political revolution of 1989 and admission to European integration in 2004. Each of these events reflects another phase of socioeconomic development and political climates and environmental changes as well and each of the periods has meant great intervention into Czech agriculture, fruit growing and landscape. The main aim of this diploma thesis is analyzing and interpretation of the most serious problems of fruit growing in Litoměřice region and the historical-geographical analysis and interpretation of the development in land use changes from the first half of the 19th century in a case area of this region. To analyze development in land use changes the database LUCC Czechia was used. The database includes detailed data of 8 basic and 3 summary categories about the land use status in the years of 1845, 1948, 1990, 2000 on the level of comparable territorial units (these are the cadastral territories, eventually several connected cadastrals). For detailed analysis I used maps from year 1845. The next part of my thesis is about Common agricultural policy and its payment to Czech farmers in general, and in the...
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