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The legal regulation of auditing in the Czech republic and the international harmonization process
Ciprovská, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.
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Jan Körner (1788 - 1853). An outline of a reference of South Bohemian theologian
MYNÁŘ, Ivo
The thesis deals with the life and work of Jan Körner, a professor and long-time Rector of the priest seminar in the city of České Budějovice. It is divided into two parts. The first part briefly mentions the history of the priest seminar. It also explains the concept of the magazine of the Catholic clergy. The second part, comprising the majority of the content of the work, is devoted to specific texts of Jan Körner, published in the magazine of the Catholic clergy. This is a total of sixteen texts dealing with New Testament issues that Körner published during his years in the seminary. There are valuable texts that reflect themes of teaching theology of that time and professor´s beliefs. The work is the first comprehensive modern overview of Jan Körner´s life and his publications for the magazine of the Catholic clergy.
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Financial analysis SAPELI, a.s.
Plačková, Veronika ; Holečková, Jaroslava (advisor)
The main topic of this bachelor thesis is a financial analysis SAPELI, a.s. In the first part there is generally defined the concept of financial analysis, its impotance, objectives, users and methods with emphasis on ratios.This is followed by presentation of the company SAPELI, a.s. and then the actual analysis of the financial situation of company based on financial statements between 2007-2010 using vertical and horizontal analysis, selected ratios and default models described in the methodological section. In conclusion there is comprehensively evaluated the financial situation of the analyzed company during the reporting period.
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Problems dealing with volume and surface in the three-dimensional space
Dlouhá, Michaela ; Novotná, Jarmila (advisor) ; Dvořák, Petr (referee)
The aim of this bachelor's work is to sort out and comprehensively organize the word problems on volume and surface elements that appear in textbooks and tasks collections for elementary and secondary schools, namely for the needs of pupils and teachers. The introductory part deals with the characteristic of geometric solids. There are the basic concepts related to objects defined and explained. In the following part there is the notion of the word problems defined. The last part deals with the sorting and organizing word problems for volume and surface area. There are a number of specific tasks selected from the textbooks and tasks collections for primary and secondary schools assigned to each type of task. Tasks are presented with their solution. Keywords: volume, surface, geometrical element
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The protection of minority shareholders' rights
Vostřel, Michal ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
(The protection of minority shareholders' rights) The theme of this thesis is the protection of minority shareholders' rights. This problem of joint-stock companies is very comprehensive. So that this thesis is focused on rights belonging to shareholders with qualified share in stated capital of company which are situated in § 181 and § 182 in the Czech Commercial Code. The thesis consists of eight chapters. In the first chapter the comment of basic terms connecting to this topic is presented. The term of joint-stock company and its characteristic features are briefly engaged. Further the terms shareholder and minority shareholder are specified. The second chapter is focused on historical development of minority shareholders' rights from 1991 when the Commercial Code was enacted to the future. Special attention is given to amendments to the Commercial Code by Acts No. 142/1996 Coll., No. 370/2000 Coll. and No. 420/2009 Coll. In the third chapter the general comment about reasons of protection of minority shareholders' rights is given and areas of protection of these shareholders are specialized. The fourth chapter is concentrated on the right of minority shareholders to convence an extraordinary general meeting to discuss the program which is suggested. The Supreme Court of the Czech Republic has a...
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Bioart - Concept and Development
Brixová, Anna ; Kera, Denisa (advisor) ; Šlerka, Josef (referee)
The aim of this diploma thesis is Bioart, new media art discipline, which is represented by a narrow group of authors. Bioart is often referred to by variety of names and the term itself is not uniformly defined. The work offers a comprehensive definition of the term as an art area that creates space for social reflection of scientific knowledge through its reflection of modern science. The thesis also describes respective artistic, philosophical and historical context of the term. At the same time, the thesis examines aspects of contemporary bioart from the perspective of the artists working in this field of art by interviewing them. The thesis is divided into three main chapters. The first chapter deals with Bioart as a term on theoretical level and introduces the interviewed artists. The second chapter summarizes the historical background of Bioart. The third chapter introduces the overlap of Bioart on ethics, safety and engagement of artists and the public in science. Powered by TCPDF (www.tcpdf.org)
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Use of methods of experience learning in adult education
Zabadal, Radim ; Neusarová, Jana (referee) ; Šerák, Michal (advisor)
In recent years, the term experiential pedagogy has been quite often used in connection with the educational practice as a counterpart to frontal teaching. The main aim of this thesis is to explore experiential pedagogy methods and their application in pedagogic and andragogic profession. This paper deals with evolution of this method in our country as well as globally, which is vital for comprehension of the way in which the method is applied and developed in the Czech Republic. Crucial is the inner division of the method according to the way and the extent to which the experience transfers into participant's own life experience. The work with experience transfer differs significantly within the scope of educational profession. This paper points out possible advantages of the methods, the ways to use them but also the limits and risks of their real- life application. The character of this thesis is mostly that of the theoretical scope of experiential teaching with regard to its practical use.
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Non competition clause
Kopsová, Adéla ; Hůrka, Petr (referee) ; Vysokajová, Margerita (referee)
The aim of the thesis is to be a comprehensive analysis of the non-competition clause in Czech Labour law. The reason for my research is to examine the non-competition clause, compare and contrast its advantages and disadvantages and to make a conclusion, whether the current legislation meets the requirements of both contracting parties. The thesis is composed of four chapters, each of them dealing with different aspects of non-competition clause, its history and its current problems. Chapter One is introductory and describes the competition in general and in Labour law. The chapter is subdivided into two parts. Part One describes the difference between the competition during the employment relationship and after termination of the employment. Part Two describes the basic terminology and the current state of a non-competition clause. Chapter Two focuses on the history of the non-competition clause in our legislation and illustrates the evolution of such institute. This chapter is subdivided into three parts. Each of them focuses on a specific historical period in the evolution of the non-competition clause. Chapter Three examines non-competition clause in the recent legislative history and comprises of four parts. Part One contains the wording of a non-competition clause in the Labour law...
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Business plan of guest house Trinactka with support of EU funds
Podrazil, Radek ; Pešek, Ondřej (advisor) ; Bič, Josef (referee)
Aim of this thesis is to create analyze business plan of guest house named Třináctka, which will be built in southern Moravia with support of EU funds. The thesis is divided into 2 parts, theoretical and applicative. There is described meaning of business plan and EU structural funds in the first, theoretical part. There is also defined structure of business plan and all items of this plan are described. Specialized literature and author´s knowledge gained during studies at University of Economics in Prague were used as a source of this theoretical part. Applicative part consist of business plan and process how to get subsidy from EU structural fund and how this subsidy will influence comprehensive impact on the guesthouse Třináctka. At the end of the thesis there is a conclusion about potential success of the project with regards the business plan in applicative part.
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The application of the outsourcing at an external providing of printing services
Hendrych, Igor ; Chocholatý, Drahomír (advisor) ; Köhlerová, Zuzana (referee)
This thesis deals with problems of the outsourcing of printing services. The capital purpose is to create a comprehensive metodology which describes how and why to outsource the printing services. The contentual part of the thesis is divided into five chapters from which the first two are theoretical. The first chapter defines the term "Outsourcing" in general, the second chapter describes the particular methodology of the outsourcing of an ICT which is a part of the methodology of a MMDIS and divides the process of the outsourcing into eleven steps. The practical part begins with the vastest chapter of the thesis. There are described my experiences with the outsourcing of the printing services and marginally with a project management as well. Taking up the chapter where a confrontation between the theoretical and practical part is done. Based on the confrontation there is a following chapter where the recommended methodology for proceeding in the outsourcing of the printing services is done. The methodology includes basic rules and recommendations which can be helpful not only for the process of the outsourcing of the printing services itself but also for considering whether to displace this range to an external contractor.
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