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The International Diamond Trade
Krivopustova, Ievgeniia ; Bolotov, Ilya (advisor) ; Čajka, Radek (referee)
The topic of this bachelor thesis is the global diamond market, its development and its impact on international conflicts. The aim of this thesis is to explore the development of the international diamond market starting from the year 2000, to define the volume and the value of mined diamonds since that time and characterize the biggest countries and corporations, that mine, export and import diamonds. This bachelor thesis defines modern trends and the main characters on the global diamond market and specifies the role of diamonds in international armed conflicts. The first chapter is dedicated to the general characteristics of diamonds. The main goal of the thesis is fulfilled in the second chapter where the international diamond mining industry and the global diamond market were analyzed. The third chapter has an aim to describe the international armed conflicts financed by the illegal diamond trade and to precise their consequences.
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Comparison between a tax burden of self employed person and shareholder of limited liability company
Mrázová, Petra ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Návrh strategie na zlepšení situace malého podniku
Sikorová, Anna
Sikorová, Anna. Suggestion of a strategy to improve the state of a small enterprise. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis is focused on strategy suggestion applicable for a small enterprise. There are described strategic management and strategic analysis terminology in theoretical part, which are applied in a practical part subsequently. Analyzing of enterprise's internal and external environment leads to identifying of strengths, weaknesses, opportunities and threats. Based on analysis results the best suitable strategy for the enterprise is suggested. In the conclusion of this thesis there are specified implementation advices of this strategy.
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The implementation of economic information system at the level of religious community
Kourová, Miroslava ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the definition of the position of churches and religious societies in the Czech Republic. It focuses on the Act of state property settlement with churches and religious communities and its impact on financing and financial management of these nonprofit organizations. The thesis outlines different options of bookkeeping for churches or religious societies, dedicates to the changes caused by the amendment of the Accounting Act and Decree no. 504/2002 Coll., the establishment of Decree no. 325/2015 Coll., which deals with the reintroduction of simple accounting. The paper specifies various tax benefits for nonprofit organizations respectively churches and religious communities and tax obligations related to the economic activity of nonprofit organizations. The thesis identifies revenues and expenses which generate organizational units of The Czechoslovak Hussite Church, how they are budgeted and who supervises them in the organizational structure. The thesis also describes the implementation of a new accounting and information system at the level of the Diocese of The Czechoslovak Hussite Church. This was caused by the acquisition of restituted property and accounting of restitution and received operating grants according to the requirements of government departments. The end of the paper deals with multi-source financing of The Czechoslovak Hussite Church.
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Options of location children with disability for foster Care
PÍCHOVÁ, Pavla
My bachelor thesis deals with possibilities to place a child with a health handicap from an institutional care to an alternative family care. I have chosen people bringing up a handicapped child in a system of a family care and a social worker from children social-legislative protection department as a goal group. A theoretical part of the thesis is divided into four chapters. The first chapter defines a family being a primary (basic) socializing factor, and then it devotes to a legal view on parentage i.e. parental responsibility. As the thesis concerns a foster care, when parents do not often fulfil or even misuse this parentage responsibility, a subhead deals with a restriction of it. The second chapter examines in details a system of foster caring. In single subheads it specifies forms of a foster care such as a custodial care, adoption, foster care, temporary foster care, guardianship, custodial care, host care and SOS children´s villages. Every information is processed according to the new Civil Code (No 89/2012 Coll), which has been in operation since January 1,2014 and it has replaced the Family Code. I have also taken information from the Act No 359/1999 Coll of children social-legislative protection, which has also been amended. In each subhead it is written what the conditions of a single foster care are and whether the caring person could claim social security benefits or what the amount of them is, as well as rights and duties of a caring person. I must point out that the new Civil Code does not solve or even mention some original information from the Family Code. I devote the third chapter to a dedication of health disabilities, the types and specifics. The last chapter deals with a handicapped child in a foster family. An awareness about handicapped children is highlighted there. A subhead dealing with an arrival of a child to a family shows the importance of readiness of a family and problems which could occur during the first months of a foster care. In a practical part of my thesis I used a method of a qualitative research. This research proceeded in a form of semi-structured interviews, which are led with four foster-parents. Three of them care about handicapped children and one who looks after children without with any disabilities. A social worker dealing with a foster care in an office at municipality with extended powers was also interviewed. Foster parents with handicapped children answered questions from four areas: Motivation to accept a handicapped child, Difficulties and realisation of a foster care with children with specific needs, Information and sources of help, Importance of a care and its chance. Their replies are enriched of opinions of a person, who cares about non-handicapped children. The main goal was to find opportunities of handicapped children to find a foster family for them and that is willingness/motivation of foster family volunteers to accept a child with a handicap. A partial goal was to reveal, which handicapped children have the best chance to find a foster family. Questions about child care, importance and last but not least information where diagnostics is placed, which is often incorrect or incomplete and thanks to that handicapped children are sent to foster families, were discussed as well. This thesis brings an overall view on problems of handicapped children in a system of a foster care, which is not widely mapped in the Czech Republic.
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Advances in diagnosis and therapy of cervical cancer
Pasdiorová, Markéta ; Semecký, Vladimír (advisor) ; Nachtigal, Petr (referee)
Cervical cancer is the second most frequent cancerous disease presented in the statistical analysis of women in the world as well as in the Czech Republic and its incidence increases also in younger age groups. This serious disease is among other etiological factors induced by virus infection of human papillomavirus from the group of HPV. The presented thesis deals with current knowledge about the origin and progress of the cervical cancer, its prevention, diagnosis and effective treatment options. The practical part describes the diagnostic method which is gradually recommended to specify the diagnosis of the disease - the INNO-LIPA method which is based on reverse hybridization and used to determine the type of HPV. The thesis also includes the test results of the group of patients from clinical material of workplace Department of Molecular Genetics Laboratory CGB a.s. Ostrava that were diagnosed by the method.
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Freedom to contract and its restriction in business obligations
Prieložný, Milan ; Plíva, Stanislav (advisor) ; Čech, Petr (referee)
Freedom to contract and its restriction in business obligations (Summary) This thesis deals with freedom to contract and its limitations in the field of business obligations. It introduces the possibilities that parties have when entering into contracts as well as it outlines the boundaries which they cannot cross. It aspires to clarify the topic by referring to a wide scope of related judicial decisions which have evolved throughout the years. The first chapter briefly describes and classifies business obligations; hence it specifies cases in which freedom to contract and its restriction apply. The second chapter then characterizes freedom to contract and sets it to the context of other fundamental principles governing private law. It also clarifies the normative roots of this freedom and describes the nature of legal rules that can be freely deviated from in a contract. The following chapter reviews particular manifestations of freedom to contract with special focus on free determination of contract's content. The last chapter looks into various kinds of restrictions that limit contracting parties entering into business obligations. It deals with certain issues regarding mandatory rules and mentions some formal requirements regarding legal acts. Then the analysis of restriction of freedom to contract set...
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Pastoral care of psychotic patients
Zapadlo, Tomáš ; Opatrný, Aleš (advisor) ; Lachmanová, Kateřina (referee)
Pastoral care of psychotic patients The thesis deals with the pastoral care for psychotic people. Psychotic diseases are characterized in general and some of them separately. The thesis deals with the pastoral care principles in general and specifically for the ill. Knowledge is applied and specifics of the pastoral care for the psychotic people are formulated in the thesis. Professional literature is evaluated in the first chapter. The second chapter deals with a disease and the pastoral care. Particular psychotic diseases are described in the third chapter, such as schizophrenia, delusion disorder, schizoaffective disorder, psychotic obsession, psychotic depression, bipolar disorder. Drug abuse psychoses and psychotic disorders as a result of a somatic disease are also listed in that chapter. The pastoral care for the ill is specified in the fourth chapter.
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The issue of the concept of criminal custody
Votočková, Lucie ; Herczeg, Jiří (advisor) ; Gřivna, Tomáš (referee)
THE ISSUE OF THE CONCEPT OF CRIMINAL CUSTODY This diploma thesis deals with a criminal custody. This is an important part of a criminal process where there is a restriction of personal freedom based on a need to ensure people for acts of a prosecution. It is a complex issue which requires proper and sensitive legislation and as well as appropriate use in a practice. First part of this diploma thesis focuses on the term of custody. It explains the definition and an essential features. In the subchapters, principles which drive custody are specified. Differences between custody and judgment are explained. Second part of the diploma thesis concerns about question of personal freedom and custody in connection with international and constitutional law. First subchapter deals with the Charter of Fundamental Rights and Basic Freedoms which sets basic conditions for limitation of personal freedom and for detention. Next subchapter compares two important international documents: European Convention of Human Rights and International Covenant on Civil and Political Rights. These two documents have a big influence on enactment of custody in Czech Republic. Third part contents substantive enactment of custody. The conditions for arrest are presented. Farther the reasons for custody and also strengthened reasons...
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