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Means of evidence in civil proceedings
Kadlec, Filip ; Winterová, Alena (advisor) ; Pohl, Tomáš (referee)
Proper evidence in common plea This thesis deals with means of proving in Czech Civil Procedure, that are incorporated in Chapter Two (Rules of Evidence), Part Three (First Instance Proceedings) of Act. No. 99/1963 Coll., Code of Civil Procedure. The work consists of ten chapters. Fundamental chapters are named after individual civil probative means and are listed as same as they are in Code of Civil Procedure. One chapter is devoted to evidence unprepared in Czech law. Among Czech civil evidence belong the witness, expert witness and expert opinion, reports and statements of authorities, deeds, examination and questioning participants. The frame work consists of information from the official literature of three Czech law faculties namely Law faculty of Charles University in Prague, Law faculty of Masaryk University in Brno and Law Faculty University of West Bohemia. The main guideline is complemented by Czech case law relating issues of civil proper evidence and professional articles published in the recent and also already defunct legal journals. In every chapter I tried to outline the historical development of certain means of evidence and analyze their current legal form in Czech civil procedure. These findings I supported with the legal opinions of legal academics and lawyers from their...
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Creation of methodical process of inventory of property and commitments in a selected non-profit organization
Lorencová, Dana ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
The diploma thesis follows up a process of inventary in a chosen accountant unit, its found insufficiencies and its consecutive solution. The process of inventary belongs to activities that lead to completion of a closing financial statement of an organization and that is why all the actions and processes must be done with carefulness and accuracy according to law number 563/1991 of law collection about accountancy, which states, according to law of the European union, extent and way of managing the accountancy and all requirements for its conclusivness and conditions for handing it over to a state.
The theoretical part of the thesis is related to defining basic terms of inventory process. The valid law regulations, which are dealing with those issues, are stated there. Individual phases of the whole process, important intern regulations and documents, which are obligatory for every single accountant unit, are also stated in the theoretical part of the thesis. A continuity of the inventory of property and commitments in financial statements and statements is being described there.
The practical part of the thesis involves the process of inventory in a chosen non-profitable accountant unit of the district court in Jičín. In the individual phases of the inventory, when the physical and documentary stock-takings are being done, are found insufficiencies and proposals of their solutions. A complete process of inventory belongs to activities of the chosen accountant unit, on which state´s controlling institutions are focusing in recent years, because the activities involve economy of the state´s essets. A methodic instruction for the processing of inventory of property and commitments for an accountant unit is worked out in the last chapter of the practical part.
By the compilization of the diploma thesis a complete view on an inventory as a whole was given, which is a starting point for completion of a financial statement. While working out the thesis, rocess or system insufficiencies were analysed. These insufficiencies might cause that the accountant unit will not fullfill the § 6 paragraph 3 of law of accountancy, from which the compulsatory duty of inventory of property and commitments according to provision § 29 and § 30 of law of accountancy flows. The audit office can, on the basis of those insufficiences, proclaim that the inventory of property and commitments was not done correctly and can apply a sanction on the accountant unit. After the inventory process the accountant unit is compulsory to make an inventory report that is a substantial document together with financial statements, balance-sheet, profit and loss sheet and attachments to the authorization of the financial statements.
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The marketing study of company Aquasvět Chomutov
Kučerová, Adéla ; Pánek, Pavel (advisor) ; Lukáš, Lukáš (referee)
The diploma thesis brings the marketing study of company Aquasvět Chomutov. The own thesis is about the theory that gave a basic data for used methods and processes. Includes basic terms of marketing used in thesis. In practical part there is an introduction of the subject of thesis Aquasvět Chomutov. There are analyses made for main analysis SWOT, for its use. These are financial analysis and the competition analysis and the analysis of surroundings. Thanks to given data from used analysis it was possible to make SWOT analysis that showed weak and strong points of the company. There was also the marketing research made to show the meaning of customers and the way how they look at the company. At the end of the thesis there are suggested actions for improving the customer meaning and the attendance of the studied subject and the conclusion of given data.
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Economic analysis of the selected allowance organization
Jašková, Eva ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
In theoretic Part of this Work are specified Allowance Organization within the Framework of National Economy with the emphasis on specific Function of Public Sector and Public Goods. Briefly are described both Types of Allowance Organization and how works theirAccounting. Specific Properties are showed off in Comparison with other Business Subjects.
In practical Part is firstly described particular Allowance Organization ZŠ a MŠ Dolní Břežany forward for the historical Development and forward for the inner Workings, including personal Workforce. There is also specified Key Uneconomic Activity (Education), witch depends on Institutor and Economic Aktivity. For Economy Analysis are used Budget Report Cash-Flow in particular Years, Balance Report taking into most important Items of Financing and Profit and Loss Account separately for Key Uneconomic Activity and Economic Activity.
ZŠ a MŠ Dolní Břežany belongs in last Years to rapidly developing Schools with trying to improve Quality of Education and School is succesfull in that besides because of Projects from European Unit. School is trying to improve also Internal Functioning, which relates with Improving Accounting, which is investigated. Potential Suggestions and Recommendations and Conclusions are in the End of the Work.
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The selected issues of adoption
Reisingerová, Michaela ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Adoption sets up a legal kinship and imitates biological relations. That is why adoption holds a unique position in law. I chose this topic because of its particularity and importance of adoption. Due to the current recodification the adoption has undergone great changes which brought new issues that scientific work is trying to solve. As the title indicates, my diploma thesis deals with two particular problems of adoption. The text is divided into three chapters. The first chapter is rather short and serves as an introduction to the adoption theme. It briefly describes the purpose of adoption, its effects, classification and legislation. It is a base for the following chapters. The first issue is the current legislation of adoption conditions. After more than sixty years of adoption evolution as a substitute child care form, the legislation and legal theory developed and stabilized. The chapter deals with all conditions and classifies them. The new Civil Codex 89/2012 Statute Book of the Czech Republic accepts most of the statutes and developes them so the adoption keeps its importance. As the second issue I chose the adoption of adult. The chapter talks about roots of adoption in Roman law, its evolution on our territory and causes that led to its current prohibition. Large part of the chapter...
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Test-Tube babies: how the market restores the hope
Foblová, Daniela ; Šíma, Josef (advisor) ; Lipka, David (referee)
The diploma thesis analyzes market in human reproductive cells - men's sperms and women's eggs for use in assisted reproduction. The topic of this diploma thesis arises from the increasing infertility and urgency of the assisted reproduction in the modern society. This paper is divided in two parts. The first part of this paper describes a historical development of assisted reproduction and than economic theory that is applicable to the human reproductive cells market namely the theory of the prohibition and the theory of the price regulation. Second part analyzes three different reproductive cells markets -- American, British and Czech market. Second part also discus arguments and criticism of the free human organ markets included human reproductive cells market. This paper brings integrated summary based on arguments evaluating free trade with human sperms and eggs.
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BI controlling v české praxi
Tomek, Michal ; doc. Ing. Jan Pour, CSc. (advisor)
BI controlling (i.e. controlling based on BI applications) is an interdisciplinary area which involves management accounting and controlling theory, development of management information systems (MIS) and daily managers’ routine. BI controlling is a promising BI application area of these days. The goal of my study is to create a BI controlling methodology applicable specifically to Czech small-and-medium commercial companies. The subgoals include development of a new accounting system for profit management, assessment of several cash-flow management approaches, tailoring balance sheet to managers‘ needs and assessment of a few business indicator systems. The goal is met by generalizing methodical controlling knowledge from my consultancy practice in Czech small-and-medium commercial companies, checking up with literature, and presenting key concepts of my methodology by examples. I believe that the methodology covers all current major needs of financial management in the segment to a significant extent, which I consider the most important outcome of the study. The original results of the study include in the first place: the creation and elaboration of „object“ margin method, the derivation of a simplified formula for expected overdue time based on receivables duality concept, the complex assessment of short and long-term cash-flow and their planning, and the derivation of an approximation formula for current and fixed capital of a product or customer in a commercial company using the management by ROI method. From the implementation point of view an important outcome is the relation of the methodology to efficient information presentation, BI technology concepts and its finalization into a MDDB model. At the beginning I define the basic controlling terms, divide the analysed companies into three groups based on the ways of their financial reporting and explain the principles of Master Plan. Four main methodic chapters follow on: profit management, cash-flow management, financial position management and management by indicators. All these chapters share the same structure: first I explain the need for the management area and its concepts, then I analyse important methods in the area, next I work on these ideas into a MDDB model, and summarize. As an amendment, a short survey on benefits of BI controlling and problems I face most often on BI controlling projects is presented.
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Analysis of the organizational culture of transport company
Kučerová, Eliška ; Jarošová, Eva (advisor) ; Lorencová, Hana (referee)
The aim of the thesis is to analyse the organizational culture in three local companies of the transport corporation. The analysis is carried out with the aim to map the organizational culture in the local companies. At the beginning of the work is described theory, which is composed from the organizational culture, models of individual organizational cultures and elements that may affect the strength of the organizational culture and others. In the empirical part are analysed the data obtained by various methods of diagnostics organizational culture. These include observation, interviewing and analysis the documents of company. At the end of this thesis are found the recommendations for the company.
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