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International Financial Reporting Standards - Framework
KOTTOVÁ, Jitka
This bachelor´s work has to do with International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) and Framework, which is their part. Framework itself is not an accounting standard. It contains basic presumes, from which goes text IAS/IFRS. It demarcates targets accounting statement inclusive specification users accounting statements. It engages qualitative characteristics accounting statements, definitions of basic elements of statements. It demarcates criterions and conditions for recognizing basic elements of statements in accounting and methods theirs evaluating. It explains questions about capital conception and its saving too. It is also a concrete basic idea of accounting statements. Main frameworks´ target is that the information in accounting statements are equal in national (national frameworks) and gradually in international criterion too (framework IAS/IFRS). The reason is, that differences in each national accounting legislatives were (and still are) the fundamental problem which cause troubles in comparing and evaluating (classification) accounting statements between companies from different states of the world. In the last years some project are realized. Their main target is to harmonize IAS/IFRS and US GAAP to gradually make a uniform framework, which will be compatible in Europe and American standards, and also in international criterion.
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The development of housing policy in the Czech Republic in comparison with the EU
Dyčková, Petra ; Munková, Gabriela (advisor) ; Kotous, Jan (referee)
Resume Title: The Development of the Housing Policy in the Czech Republic and Its Comparison with the European Union The purpose of my thesis is to describe and analyse the development of the housing policy both in the Czech Republic and within the European context. The thesis consists of six chapters, including the introduction and the conclusion, dealing with the history of housing policy in former Czechoslovakia, the current Czech Republic, the European Union as a whole, and some EU Members States representing different approaches toward the issue. Furthermore, the thesis concentrates on different aspects relating to the housing policy: direct and indirect state subsidies, including tax relieves, housing allowances and social benefits, the role of different stakeholders such as government, regional and local authorities, NGOs and so forth. There is also a special chapter describing various European actors having impact, direct and/or indirect, on housing policies in Member States. The chapter demonstrates that the most important European institutions can substantially influence the development of housing policies in the unified Europe. One of the subchapters focuses on the social aspect of housing policies showing that it has become essential part of governmental strategies in developed countries of...
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The State Support for Families in the Social Protection System - the Comparison of the Current Situation in the Czech and Slovak Republics
Pfeferová, Dita ; Čabanová, Bohumila (advisor) ; Dobiášová, Karolína (referee)
English Summary: The thesis "The State Support for Families in the Social Protection System - the Comparison of the Current Situation in the Czech and Slovak Republics" focuses on the comparison of the current direct financial aid to families with young children. The attention was paid to the social situations associated with pregnancy, motherhood and parenting, as the birth of a child means economic and social consequences for most families, especially the increased financial costs connected with education and child care and parenting and the negative impact of motherhood on employment of the women with young children. The theoretical part defines the principles, objectives and models of family policies and their ability to deal with social events of the families with children. In the following part the quick analysis of the participants was carried out in order to assess their attitudes and interests as for the family policy. The basic objectives and principles of the family policy in both reference countries are articulated explicitly in the national family policy concepts and are focused on the socio-economic situation of the families and on the reconciliation of family and working obligations. As well as the attention of political parties devoted to the family policy focuses in particular on the...
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The Bologna process: Trends and objectives in Czech higher education
Voslařová, Barbora ; Vostrovská, Zdenka (advisor) ; Kotýnková, Magdalena (referee)
The paper is dedicated to mapping the basic development of the Bologna process and its main priorities until 2012, mainly thanks to documents written during conferences held. It describes in more detail the selected targets, such as mobility, national qualifications framework and the introduction of a three-level structure of education in the European Higher Education Area, which was created by the Bologna process. The paper describes these priorities, especially from the perspective of the Czech Republic and the United Kingdom of Great Britain and Northern Ireland. On the basis of mutual comparisons I discover some deficiencies of Czech implementation and deduce ways to effectively deal with these shortcomings. I mention the need to remodel programs of Bachelor cycle in more professionally oriented programs. Hypothesis of this paper is that the implementation of the priorities of the Bologna process has a positive impact on the Czech higher education. The paper this assertion does not confirm nor disprove. It only points out, that in the long run will show the overall positivity or negativity of the Bologna process in the Czech Republic.
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The legal regime of national parks (the Šumava National park and the Bavarian Forest National park)
Pohanová, Petra ; Stejskal, Vojtěch (advisor) ; Franková, Martina (referee)
Závěry Národní parky jsou rozsáhlá území, která jsou jedinečná v národním nebo mezinárodním měřítku a jejichž značnou část zaujímají přirozené a lidskou činností málo ovlivněné ekosystémy, dosahující mimořádného vědeckého a výchovného významu. Historie národních parků pak sahá až do roku 1872, kdy americký kongres přijal zákon zřizující na území států Wyoming a Montana Yellowstonský národní park, první národní park na světě. Na evropském kontinentu se ochrana přírody a krajiny počala dostávat do podvědomí o mnoho let později, prvních devět NP zde bylo vyhlášeno před sto lety a stalo se tak ve Švédsku (1909). První impuls k založení NP Šumava a NP BL se datuje k roku 1911, kdy se objevily první snahy prosadit ochranu výjimečných území prostřednictvím jejich prohlášení za zvláště chráněná území. Na poli mezinárodním byla zavedena kategorizace zvláště chráněných území na mezinárodní konferenci o ochraně fauny a flóry v Londýně roku 1933, avšak náš zákon, který by obsahoval jednotlivé kategorie zvláště chráněných území, včetně definice národního parku, byl schválen až po druhé světové válce a jednalo se o zákon č. 40/1956 Sb., o státní ochraně přírody. V návaznosti na jeho vydání se Československo začalo soustředit na mezinárodní spolupráci v této oblasti právní úpravy, což dokládá také jeho členství v IUCN,...
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The tragedy and the sacrifice: Hungarian and Slovak historiography 15 years after the change
Gonczarow, Zora ; Nálevka, Vladimír (advisor) ; Rychlík, Jan (referee) ; Irmanová, Eva (referee)
Comparing of Slovak and Hungarian historiography 15 years after 1989 there are several conclusions to be made which mark both historiographies and can therefore suggest there are common characteristics of Central European historical writing. There is a significant difference between how the communist heritage was treated in both countries - in Hungary and in Slovakia, however the link between the historiography and actual politics is very strong. Some of the historians emerged as leading politicians in the new set-up and the historiography in terms of cultural practice became in some cases a significant political player. Generally, the historiography and history-related questions play an important role in everyday politics. Both historiographies bear strong signs of national discourse and either was significantly shaken in its positivist approach. In the case comparison several conclusions were made about the strategy each historiography employs to present the history of the country. The Hungarian as well as Slovak national corpus intends to show a history of an independent and proud nation which has worked hard to achieve its own state. The corpus is dedicated to the national story picturing the past and the tradition to build on, explaining the form of the state as it is (including the borders),...
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The regional policy of The Republic of Bulgaria
Petkova, Polina ; Wokoun, René (advisor) ; Tomešová, Jana (referee)
The European union is a team made of 27 players each of with a different capacity. Via the united regional policy the union determines the single states development direction. The common success depends on the harmonization of the national objects and the teamwork of each country. This diploma work is an analyzes the development of the regional policy of The Republic of Bulgaria, its starting point and processes during the years, while defining the present direction and priorities. A follow up through the "evolution" of the legal scope, administrative units and the strategic documents gives an overview of the country's progress in the regional development: an aria with no tradition in Bulgaria.
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National libraries of Italy
Denišová, Tereza ; Bratková, Eva (advisor) ; Černá, Milena (referee)
Práce se zabývá v evropském, ale i světovém měřítku ojedinělým systémem národních knihoven, který má své místo v Itálii. Úvodní část práce, složená z kapitol 1 a 2, je věnována jednak úvodu do italského knihovnictví a nastínění možných dělení italských knihoven obecně (kapitola 1 ), jednak podrobnějšímu seznámení s postavením národních a ústředních národních knihoven v italském systému, charakteristice jejich rolí a funkcí, seznámení s italskou knihovnickou legislativou a Italskou knihovnickou asociací (kapitola 2). Druhá část práce, skládající se z kapitol 3, 4 a 5, obsahuje rozbory jednotlivých druhů národních knihoven spolu s charakteristikami jejich historie, fondu, sbírek, katalogů a přehledem projektů, jichž se aktivně účastní. Kapitola 5 je věnována dvěma nejvýznamnějším projektům na národní úrovni, na nichž knihovny kooperují, a to Italské národní bibliografii a Národní knihovnické službě. Závěrečná část práce tvořená kapitolou 6 znovu shrnuje základní poznatky týkající se národních knihoven v Itálii a jejich postavení v systému knihoven v komparaci s všeobecně uznávanými principy fungování národních knihoven v rámci jedné země.
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EU and OPEC: energy dialogue
Šimčíková, Eunika ; Adamcová, Lenka (advisor) ; Vondrušková, Barbora (referee)
Oil is a strategic raw material for many sectors of national economies. For oil extracting countries it represents a comparative advantage to those who do not have this privilege. The European Union is by 80% dependent on oil imports and OPEC has a 40% share of the world oil production. In the same way regular and safe energy supply matters for the EU, export markets are equally essential for OPEC. The EU-OPEC bilateral cooperation started in 2005 in order to enhance producer-consumer dialogue during a period characterized by growing crude oil prices and uncertainties on oil markets. Concerning the strategy, EU aims at more stable and transparent crude oil prices and markets, more attractive investment climate, better analysis and cooperation in developing new technologies. OPEC seeks to assure regular oil supply to consumers and to contribute to stable oil prices. Five meetings have taken place so far. Among some of the discussed topics were: crude oil prices, carbon capture and storage technologies, biofuels and others alternative sources of energy, investment in oil sector, human resources and data transparency.
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Regional policy and its effects on the level LAU2
CHALUPSKÁ, Pavla
The main aim of the thesis titled Regional policy and its effects on the level LAU2 is to identify the effects of the instruments and measures of regional policy based on the analysis development of selected municipalities, namely municipalities Třeštice and Knínice that are part of microregion Telčsko in the Vysočina. The theoretical part deals with regional policy and changes in its concept, problems of EU funds, strategic documents and possible ways of financing development projects from national and regional resources. The practical part deals with socio-economic analysis of the municipalities and create a list of received grants. Effects of various project groups to changes of socio-economic indicators are assessed on this base.
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