|
Specifics of belarusian accounting
Pakhomava, Aliona ; Pelák, Jiří (advisor) ; Šmídová, Jekaterina (referee)
Diploma thesis is dedicated to specifics of belarusian accounting . The aim is to provide a basic understanding of accounting in the Republic of Belarus in terms of legislation and practice. More attention will be given to identification gaps in this accounting system and future changes, which should eliminate these gaps. Another aim of my thesis is to compare the editing of fixed assets according to Czech and Belarusian legislation. The focus will also link to the amortization and tax regulation.
|
|
Výživa akvarijních ryb
Chovanová, Ivana
The thesis is focused on the issue of aquarium fish nutrition, with an emphasis on nutrition in breeds. It deals with the scaling of nutrient requirements and potential problems associated with their deficiency or imbalance in diets. Increased space is devoted to the characteristics of the basic feeds used in fish nutrition, method of acquisition, adjustment and feeding technique. The final part provides an overview of selected commercial compound feeds available in our fair, methodical evaluation of their nutritional value and legislative measures.
|
|
Influence of legislaition changes on morbidity in Czech Republic
Pospíšilová, Jana ; Klazar, Stanislav (advisor)
Bachelors graduation thesis deals with relation between legislation on health insurance and development of disablement. It describes continuity of health insurance, in past only employee health insurance was included. Considered period is from 1990 to 2007, with modifocations since 2009. The thesis describes influence of not only legislation elements but also many other, such as unemployment rate, wages level, economic standing of a firm etc. Author works not only with national statistic data but also with specific enterprise long period data.
|
|
The examination of the local government unit Borough Prague 3
Fišerová, Pavla ; Králíček, Vladimír (advisor) ; Havránek, Miloš (referee)
The thesis: "the examination of the local government unit Borough Prague 3" is a brief description of the development of the audit profession in the Czech Republic, the definition of audit and audit functions, legislative adjustments of the audit and review of financial self -governing region. Then the analysis of the management review City of Prague 3, 2011, brief description of the status of this district within the public sector, for its financing and accounting processing system. At the same time described deficiencies identified in the review of the management district for the year 2011, including risks, recommendations for their elimination and evaluation of the adopted measures. An important part of the diploma thesis is the independent auditor's report on the outcome of the management review City of Prague 3, 2012 and recommendations for corrective action to identified deficiencies.
|
|
Supreme Audit Office of Czech Republic
Dvořáková, Barbora ; Matula, Miloš (advisor) ; Nováková, Jiřina (referee)
The thesis focuses on the Supreme Audit Office (SAO) - supreme control institution carrying out an external audit of the public administration in Czech Republic. First part of the thesis includes the basic concepts in the field of public administration. Second part is divided into five blocks, which analyze SAO´s position in public power, its scope and authority, organization, control and financial activities. Next part of the thesis introduces models of supreme control institutions used in France, Germany, Austria, Great Britain, Sweden and Slovakia. Those models are compared with Czech SAO at the end of the chapter. The fourth chapter is based on this comparison and introduces the conclusions and possible changes of Czech legislative framework.
|
|
The Influence of the Property Tax Adjustment on the Budgets of Municipalities
AUGUSTINOVÁ, Jitka
The aim of my study was to determine the influence of the new property tax adjustment on the budgets of selected municipalities and to determine how these municipalities use and apply the possibility given to them by the legislative on property taxes. In my study, I compared 11 municipalities located in the Český Krumlov District. It includes the towns of Český Krumlov, Vyšší Brod, the township Frymburk and the municipalities of Větřní, Bohdalovice, Světlík, Lipno nad Vltavou, Kájov, Chvalšiny, Zlatá Koruna and Hořice na Šumavě. I compared the generally binding regulations in the tax periods 2008, 2009, 2010 and the revenues from the tax in the same periods in these selected municipalities.
|
|
The information systems of the Police of the Czech Republic
Jandečka, Aleš ; Souček, Martin (advisor) ; Vlasák, Rudolf (referee)
The topic of this thesis is the issue of Czech Police Information Systems. The work is divided into sections describing the collection of information, their further processing and the importance of such information for police own performance. The work deals with the processing of personal data and their use by Police of the Czech Republic, including the legislation handling of these data. Another topic are information resources that are used in police practice. In the last part of the work, there is a brief description of selected information systems employed by the Police of the Czech Republic.
|
|
Dopady skupinové registrace K DPH na vybrané subjekty
Kozohorský, Leoš
This bachelor thesis deals with the effects of group registration for VAT on selected subjects. The aim is to assess the advantages and disadvantages of group registration with example of specific group and formulate recommendations for the managements of other companies. Thesis also includes a proposal to address problematic parts of the legislative connected with group and group registration. Thesis also discusses the company (before January 1, 2014 referred as the association)as an eventual alternative to group registration.
|
|
Estate, their andjustments and usage, tax and accounting aspects.
BLECHOVÁ, Petra
Subject of graduation theses Estate, thein adjustment and using, tax and accounting aspects is recherche, analysis, review of terms and legislative regulations in the area of lands with emphasis to their interesting aspects. In the theoretical part there are started knowledge regarding to elementary land register and also their reflection in tax and accounting area. Practical part is devoted to cases in which problem issues are identificated problem point of view of valid regulations and knowledge from practise as well.
|
|
Development of thermal insulating materials based on waste textile fibers
Přikrylová, Pavlína ; Peterková, Jitka (referee) ; Zach, Jiří (advisor)
The increasing quantity of waste represents serious environmental, social and economic problem. Wastes produced from industry and households. A large part of the economy transforms a certain amount of raw materials to waste in their production, because it is currently emphasis is placed on finding sustainable sources of raw materials. One of the suitable secondary raw materials can be discarded textiles or waste from the textile industry. These kinds of textile waste often ends up in landfills or incinerators, so it is from an ecological and environmentally advantageous to their further use. The diploma thesis deals with the study and development of thermal and acoustic insulation materials based on textile fibers. It focuses on the legislative requirements for waste management for the sorting of textile wastes and their subsequent modification before reuse. Further it contains kinds of textile fibers and bonding technologies thermal and acoustic insulation materials. Finally, an evaluation of thermal insulation, acoustic and mechanical properties of fibrous insulation materials.
|
guest ::
