|
The quality of the external audit and the influence of the selection of an auditor on audit quality
Macourková, Eva ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with audit quality and auditor selection. These can indeed have a significant effect on audit quality. The introductory chapters of the thesis describe a quality in general form. It offers a basic characteristic of audit and auditor. It is deal with a legislative framework, necessary standards and another regulation of audit quality. Subsequently, it explains control system of audit quality in the Czech Republic and it describes watchdog bodies in the Czech Republic. After that the publication of Federation of European Accountants (FEE) from 2013 is analysed and criteria are presented. These criteria proceed from survey of FEE and determine the auditor selection. In conclusion it deals with application of discovered information on the individual practical examples of application for execution of audit or other audit services. This achieved information is used to create a sample form. This sample form of application for execution of audit could serve to improve of audit quality in the first stage of auditor selection. The ISO standards, book of Audit and the FEE publication are the main information source for the thesis.
|
|
Correspondence of the Czech Budejovice in 1560
BROŽOVÁ, Michala
The main achievement of the Bachelor thesis called ?Mail system of Ceske Budejovice town in 1560? is approximation of diplomatic relations of Ceske Budejovice town and royal court, the highest yeomen and aristocrats from feudal order. Thesis is critical scientific edition of source-book. Paper is divided into four chapters. Prologue approximates applied sources and literature, but also concerns background processing theme of correspondence. Second chapter is approaching general development of close corporation in the Czech Kingdom and Ceske Budejovice town from the beginning 17th century. Third chapter discuss correspondence queuing of ?pragmatic papers? framework and access possibilities of town books. Forth chapter is focused on very analysis of used town books; it is a gist of this paper in diplomatic and substance aspect. Resume is evaluation of findings. Work content is also a list of used papers, literature and supplements picturing paper examples. Following part is a list of papers in chronological order, supplemented with notes and essential index.
|
|
Things and Words in Georgi Gospodinov's Poetry
Zajac, Ondřej ; Grigorov, Dobromir (advisor) ; Černý, Marcel (referee)
This MA thesis is primarily concerned with the poetics of the first two poetry collections by the Bulgarian writer Georgi Gospodinov. The said collections, Lapidarium and The Cherry Tree of One People were published for the first time in the 1990s. The first part of the thesis is devoted to the author's debut, Lapidarium; mainly, we are attempting to capture the collection's characteristic traits and draw attention to the conspicious features connecting this oeuvre with the book Tao Te Ching. In the second part we continue by the analysis of The Cherry Tree of One People. We are focusing on the change of the author's poetics and furthermore, we concetrate on the national/supranatural aspects of the texts. In the concluding part, we anchor Gospodinov's work in the wider context of the 1990s and provide a comparison of contemporary Czech and Bulgarian poetry.
|
|
Prose Writer Václav Štech and Slaný
Jeschková, Lucie ; Stejskalová, Anna (advisor) ; Hrabáková, Jaroslava (referee)
RESUMÉ V ANGLICKÉM JAZYCE Slaný is a town not only with a long history, but also with rich cultural and social traditions. It has also become the birthplace, home town or temporary place of engagement for many eminent artists and writers of the Czech cultural scene. At present, the royal town of Slaný represents a natural administrative and social centre of its neighbourhood. Václav Štech, an outstanding teacher, writer, playwright and organizer, spent many years of his fecund life here. His tireless activity and enthusiasm have left a trace in the history of all Slaný societies in the last quarter of 19thcentury and the town of Slaný has to thank him for the opening of the municipal theatre and library, laying the foundations of the municipal museum and creating the tradition of the Slaný yearbook called Slánský obzor (Slaný Horizon). Štech celebrated his home town in his numerous literary works. As a beginning writer, he focused his attention to theatre; then he focused more on writing humorous short stories and bulky novels. In his novels he captured the life of a small town at the end of 19th century. Štech's humorous writings are typical for its sharp criticism of provincial conditions, ironic view and caricature of the main characters (small-town figures). The humour of his books is caustic, at times...
|
|
Preparing the Project Contemporary Czech Literary Life for The 1st Grade of Four-Year-Grammar School
Fiřtová, Kristina ; Hník, Ondřej (advisor) ; Klumparová, Štěpánka (referee)
Résumé Students of the 1st grade of four-year-grammar school are not well-informed about contemporary literary life. They think that only books that are currently being published should be classified as literature, knowing only the world bestsellers from all of the books that have actually been published. Students have almost never visited any reading or literary fairs. They know nothing about the various Czech literary awards. Some Czech writers, to them, are no longer relevant, for example Arnošt Lustig or Karel Šiktanc. In their minds, the success of an author is measured by the volume of sales and value of money. The severely marginalized authorial status, by viewing the writer not as a "prophet", but instead as an entertainment producer. People generally prefer special effects which offer immediate gratification, because they don't want to spend the time and concentration it takes to read. As far as the students are concerned, reading is boring and difficult. Czech students aren't tought to see value in reading. This could be the result of the methods which are used at Czech schools - suppressing critical thinking and paying more attention to the acquisition of knowledge. A five day project was created for this vary reason. Activities which could be integrated in the domain of literary life are...
|
| |
|
Hospodářské vztahy mezi Čínou a Spojenými Státy Americkými
Gjochi, Marigona ; Žamberský, Pavel (advisor) ; Taušer, Josef (referee)
The master thesis emphasizes the economic relations between China and the United States. It gives an overview and theoretical background support on the significance of contemporary the economic relations between countries in today`s globalized era. Secondly, it analyzes how the theoretical background of economic and trade relations affect the empirical case study of the economic relations between China and the USA. The goal is to show how the economic and trade relations between China and the United States influence each other`s economies and what is the effect of such relations on the economic performance of both countries. More precisely, in order to answer the question above, the master thesis deals with complex analysis in regard of historical perspective concerning the economic relations between these countries, their ongoing cooperation in terms of balance of payments, the current and potential issues what both countries face and the existing challenges for the future. In order to complete the analysis and answer the research question, list of various sources will be used, starting from academic journals, books, literature reviews, reports from the World Trade Organization (hereafter WTO), reports from the respective countries on their economic progress, data available from the ministries of trade of respective countries and other sources related to the analysis of the contemporary economic and trade relations between the countries participating in the global economy.
|
|
Návrh rámce pro monitoring sociálních médií a klíčových ukazatelů výkonnosti pro společnost působící na trhu vlasové kosmetiky
Maurer, Julia Elisabeth ; Král, Petr (advisor) ; Roscher, Katharina (referee)
This work reviews the current literature and application methods of strategic KPI frameworks, KPI definition and measurement, target setting and benchmarking for social networks based on journals, books and whitepapers while including an interview with a social media agency. In a second step, the acquired knowledge is applied on a case study for a salon haircare company. The conclusions are based on in-company experts in the field, external social media agencies and an internal survey. Based on a behavioral survey, the requirements and gaps in the organization are identified. This leads to the application of a theoretical framework on the case company and a suitable definition of KPIs. The final delivery includes an analytical tool measuring all KPIs. Finally, all KPIs are related to targets and benchmarks from industry, social network sites, competitors and historical data. The final results are easily transferrable to other players in the industry.
|
|
Foreign currency in accountancy
Zelenková, Markéta ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The target of this bachelor thesis is to summarize the main rules for the correct conversion and the clearing of the foreign currency transactions connected with the Exchange rate differences in the Czech accounting system. The goal is to introduce particular cases from the easiest ones up to complicated book-keeping questions, which are solved by the conclusions of the National accounting council. Because of the tight interconnection of book-keeping and corporate income tax and also because of the many year ongoing affairs with the unimplemented Exchange rate differences, is the last chapter is devoted to corporate income tax. All conclusions stated in the following text arise from the applicable legislation, so the avid reader doesn't have to be afraid to precede the above mentioned recommendations in ordinary book-keeping practise. For the better illustration, solved book-keeping examples are parts of individual chapters.
|
|
Genre and Thematic Specification of Russian Prose of the Nineties of the 20th Century
Kastnerová, Erika ; Ulbrechtová, Helena (advisor) ; Chlaňová, Tereza (referee)
The desintegration of the USSR, the resulting release of censorship, and the related publication of earlier prohibited texts, as well as the new charakter of the book market entirely tranformed the shape of the literary field of the nineties. This thesis concerns itself with a specific segment of the professional literary production of this period. With its topic, this work aspires to contribute to the serious research of the little explored postcommunist period in the Russian literature. In order to assess and interpret the evolution of opininions in this period of time, the chosen method is the one of commented overview of literary criticism and of literary-theoretical texts published mainly between 1986 and 2000 in Russian publications (mostly in so-called "thick magazines"). The thesis focuses on studies interested in the work of the middle and younger generation of the Russian prose writers, and more precisely on studies concerning the structural aspects of the literary situation in the nineties. On the background of the specific cultural and social situation, the method of the ample commentary is an appropriate way regarding how to interpret the literary theorists' basis of thoughts and opinions, and at the same time how to affect these experts' relationship to the new tendencies in the...
|
guest ::
