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Provisions in slovak accounting legislative and IFRS
Mauerová, Alexandra ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
The graduation theses points out the importance of provisions for business entities. Provisions, as the basic tool of prudence, contribute to cautious and fair presentation of financial information. The graduation theses mainly focuses on development in Slovak accounting legislative in this field. After a few years of development, the current state of Slovak legislative concerning provisions is very similar to the way in which International Financial Reporting Standards (IFRS) deal with them. At the end of the theses, there is an example of a Slovak joint stock company that originally presented financial statements according to Slovak accounting legislative and later on, chose to present them according to IFRS solely.
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Feasibility study of producing project of new flexible foil
Krynková, Pavla ; Kačín, Radovan (advisor) ; Cejthamr, Václav (referee)
After becomming a member of European Union the opportunity of drawing subsidies from Structural Funds has occured to different subjects in the Czech Republic. Most applications must be accompanied by a feasibility study of the project. This work is currently focused on the development of such a feasibility study. It is divided in two parts - theoretical and practical. The various stages of process and general structure of the feasibility study are described in the theoretical part. In the practical part set out in detail the various points of binding outline feasibility study. The aim of this work is to create a background for the feasibility study of production of flexible foil.
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Psychological aspects of the role of stepfather
Tomanová, Anna ; Mertin, Václav (advisor) ; Šírová, Eva (referee)
Diploma thesis Psychological aspects of the role stepfather aims to map out the expanding phenomenon in contemporary society, which is the presence of stepfathers newly composed families. The theoretical part is based on foreign resources, and tries to bring the theoretical framework of the issue. First, from a wider perspective on the family in contemporary society, divorce and the impact of these changes on the family constellation. Subsequently, much more closely focused on the very topic of stepfathers. This task is not so easy, due to the limits of available information and realized studies dealing with this phenomenon. For this reason, it follows the empirical study aiming to outline the current situation of stepfathers. This study is based on interviews with respondents and points to the aspects of this particular family constellation.
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Administrative development of the village Cernice during the period of the First Czechoslovak Republic and in the initial phase of the occupation
Lišková, Sonja ; Šouša, Jiří (advisor) ; Janečková, Jitka (referee)
The thesis deals with the development of self-government of a small village Černice. The micro-historical research of municipal government is a key topic not only for understanding national history, but it's also useful as a basis for studying the origins of the current legislation and the activity of administrative bodies. Researching the development and various phenomenons of the society in the past often helps us to better understand the current attitudes and conclusions, as these are often derived from past experience. First of all, the work represents an outline of the history of first reference regarding the village. The following sections then characterize the development of a small village, located near the large city of Pilsen in modern times. It represents the village and it's development during the First Czechoslovak Republic, a significant part of Czech history, and describes the key turning points. The last part of the thesis is devoted to the life of citizens, education, religious life, culture and also activities of local associations and organisations.
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Mentally-Retarded Children of a Pre-School Age and the Development of Movement Skills
Morávková, Šárka ; Strnadová, Iva (advisor) ; Černá, Marie (referee)
The diploma work covers the issues of children with mental retardation in pre-school age aimed to the development of the movement abilities. It focuses on the relationships between the pre-school child with mental retardation and possibilities of developing its motor skills in context of an organized pre-school education. Theoretical part of the Diploma work indicates the development specifics of the indi- vidual due to mental retardation, describes mainly the movement development of the child with mental retardation, its specifics and possibilities of observation. It addresses the history and current stage of an organized pre-school care of children with mental re- tardation and within the issue, it points out the position of physical training / education within the educational process of the Kindergarten. Practical part proves on cases of children with mental retardation the uniqueness and typicality of development of such children. By the proposed possible motion activities and games for children with mental retardation attending Kindergarten, its aim is to em- phasize on the importance and ineligibility of intentional development of motor skills, and by that also of the whole personality of the child with mental retardation. KEY WORDS mental retardation, definition of mental retardation, pre-school...
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Transformation of Uzbek economy after USSR dissolution
Pak, Igor ; Šíma, Ondřej (advisor) ; Gevorgyan, Kristine (referee)
Bachelor thesis is focused on the assessment of Uzbekistan's transition from planned economy to market economy. Its goal is to analyze changes in the economy of Uzbekistan and to conclude, what are the implications of these changes. Paper outlines the economy of Soviet Union, economic reasons and consequences of its disintegration. It also discusses role of Uzbekistan in the economic system of USSR and issues arising from its release from the system. Paper also discusses specifics of Uzbekistan's transition model and describes economic changes in the country during period of independence. Last section of the paper describes how Uzbekistan manages to cope with negative external trends in the world (Financial crisis 2007/2008, Russian crisis 2014 and low price of commodities). Analysis performed has proven that in general Uzbekistan managed to successfully pass transitional period.
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Predatory journals in Scopus
Macháček, Vít ; Srholec, Martin
The study maps the penetration of so-called “predatory” scholarly journals into the citation database Scopus. Predatory journals exploit the author pays open access model, and conduct only cursory or no peer review, despite claims to the contrary. Some such journals will publish almost anything for money. In the Czech context whether a journal is indexed in Scopus is crucial for determining the points that publications in that journal are awarded in the national performance-based evaluation of research organizations, which in turn is the basis for the allocation of institutional funding. Hence, in this evaluation framework, publishing in predatory journals that are indexed in Scopus has a clear “fiscal” advantage.
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The Company in a Competitive Environment
Zeman, Marek ; Šrédl, Karel (advisor) ; Svoboda, Roman (referee)
This bachelor dissertation deals with a position of the selected company in a competitive environment. The dissertation is divided into two parts, theoretical and practical one.
The theoretical part determines substantial terms which have been mentioned within the dissertation and creates reinforcement for practical part of the thesis. The latter part identifies mainly terms like a company and its goals, fundamental types of competitive environment and analysis of internal and external environment. The practical part is devoted to the analysis of the company METAL STEEL s. r. o., which sells stainless and carbon steel. The financial analysis, collecting chosen ratio indexes, helps to evaluate a situation of the company. Further more there is a description of the main competitors on the market. The current position of the company is reviewed in accordance with comparison method. The SWOT analysis was utilized for identification of strong and weak aspects/points of the company in the conclusion part of the thesis.
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Analysis of Social and Economic Development of the Municipality Dobřichovice
Homolová, Věra Terezie ; Husák, Jakub (advisor) ; Martina, Martina (referee)
This thesis deals with the social and economic development of the town of Dobřichovice which is located in the district Praha-západ (Prague-West) and ranks among the smaller towns with the number of inhabitants not exceeding 4,000. In the theoretical part the main used terms are defined with the help of the technical literature: region, regional policy, regional development, municipality etc. The objective of the thesis in the empiric part is (apart from providing basic characteristics of the town of Dobřichovice including a brief outline of its history) is especially to assess the development in the individual social and economic areas. The documents of the town of Dobřichovice and other public institutions including the data of the Czech Statistical Office are used for the analysis in the areas like demography, education, unemployment, entrepreneurial activities or the quality of life. The primary collection of data is carried out by means of semi-structured interviews with the representatives political leadership of the town, of its municipal office as well as with the representatives of local citizens. Based on the analysis of primary and secondary sources an aggregate SWOT analysis is performed. The summary provides an overview of the development areas and outlines several points that could be used by the town of Dobřichovice by the preparation of the future documents on development.
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Community activities (tradition and status quo) in small localities
Hatka, Tomáš ; Hudečková, Helena (advisor) ; Tomáš, Tomáš (referee)
The subject of this thesis is the sociocultural role of associations in small localities, which are villages and small towns. Through two selected interest activities typical for small localities and organized on the basis of associations / clubs, soccer clubs and volunteer fire, are explored traditions in selected municipalities and scope of current community activities. Importance is attached to social relations acting both within societies and among them. The theoretical basis is for them the concept of Ferdinand Tonnies Gemeinschaft und Gesellschaft, which indicating two types of social relations based on a distinction between two kinds of human will. Qualitative research focused on the perception of traditions, current status, mission and needs for the future with regard to the development activities carried out by three generations of representatives of these associations shows generational differences in perceptions of community activities. Through systematic registration of current needs with regard to the future development of community activities outlines this thesis opportunities for mutual cooperation, leading not only benefit the organizations themselves, but also for the location in which these associations are.
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