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Financial aspects of company's estabilishment
Vrátil, Tomáš ; Tyll, Ladislav (advisor) ; Doláková, Helena (referee)
This bachelor thesis defines in the first chapter of the theoretical part some important terms connected to this topic. The second chapter of the theoretical part considers taxation of wages and earning of entrepreneur. In the third chapter are mentioned legislative forms of entrepreneurial activity especially their dependence on the amount of share capital and personal liability. Influence of accounting legislation and some accounting principles are object of chapter forth. The last three chapters of the theoretical part are attended to the following documents: business plan, business budget and financial plan. At the beginning of the operative part, the fictive company called APC účetnictví, audit s.r.o. is introduced by means of business plan. Business budget and financial plan are presented in the second chapter. These documents respect requirements for distinction of VAT and non VAT-payer and also various options of capital financing. In the last chapter of the operative part I evaluate expedience of business activity with respect to various options of capital financing and enterprise as VAT or non VAT-payer.
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The a capella Compositions of Antonín Dvořák
Klárová, Barbora ; Valášek, Marek (advisor) ; Veverková, Jana (referee)
As a conclusion of this work I will try to sum up the achieved information. The complete list of the compositions belonging to the field of study could be assessed as the first success together with the details of description. Another success was the literal tracing of the newspaper articles concerning the announcements of concerts as well as reviews of those concerts in the then papers. The analyses of the compositions (see chapter No. 5) were important for the deeper insight into the topic; and an interestingly varied perspective of the problems was offered by the special questionnaire (see chapter No. 9). At the beginning of this study I set a goal of reaching a certain resuscitation of the works, their summary and bringing their charm nearer to broad audience. The synoptic list of the compositions is to be found not only within the chapter No. 3 and 4 but also No. 8, where there appear the experts' opinions concerning these works often revealing some of the backstage details. Undoubtedly, chapter No. 5 dealing with the analysis of works was a further revelation of the captivating beauty of those works. Such a detailed analysis at the same time helps the audience get a certain insight into the structure of the compositions and thus indirectly looks "over the shoulder" of the composer himself. The...
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History of Artificial Intelligence - Neural Networks
Šuchman, Ondřej ; Jirků, Petr (advisor) ; Berka, Petr (referee)
The main aim of my bachelor thesis is to map historical development of neural networks from the beginning (first mathematical model of neuron from 1943) to present and application of neural networks to "intelligent" devices, which can recognize the patterns, graphical data or convert English written text to the oral form (NETtalk). I have carefully studied the literature named in the chapter "Literatura a zdroje" in order to achieve this aim. In the first charter there is the theoretical survey about the field of artificial intelligence and neural networks. Then the thesis is well-arranged to five periods, which were important for neural networks in either good or bad way. To the most important discoveries are dedicated more space and there is mentioned their functionality and using possibilities. There is not enough space on this thesis to cover all the neural networks ever made. The aim of the thesis is to demostrate certain kinds of networks, their first usage, the most important algorithms and also to mention the significant applications of neural networks.
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Health protection at work, legislative measures
Součková, Lucie ; Kneidlová, Monika (advisor)
The care about safe labour belongs among basic attributes in educated and human society. This area is regulated by state in all advanced countries, whereas a law imposes duties for employers and also for employees. Relatively big attention is devoted to this problem in the Czech Republic and so the care about employees is at a very good level. As has been already said protection of health at work is based on valid legislation first of all. That is why this bachelor's work follows valid legislation of course and each chapter goes out from legal rule. There are number of legal rules about labour safety and health protection, I mentioned only part of the most important rules in the beginning of this work. Particular topics are processed in detail in next chapters, which refer to risks at work, duties for employers, but also for employees, personal protective equipments, work accidents, works preventive care and no less important preventive measures, government control and supervisory power of labour unions. I variegated the chapter about work accidents of some statistic facts. The prevention is very important in the branch of health protection. Preventive measures are included in each chapter, because the legislation observance itself is some prevention. A work shouldn't be done at the expense of health and...
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Project Conversion of SKK to EUR in ERP SAP
Kuročkin, Michal ; Švecová, Lenka (advisor) ; Krátký, Jiří (referee)
This diploma work is concerned about of euro conversion and its impact on information system ERP SAP in large multinational company. Theoretical part is focused on general scenarios of euro adoption and progress of adoption of euro in Slovakia. Next chapter is describing methods of project management, definitions, subjects and stakeholders, organizational structures and phases of the project. Theoretical parts ends with description of ERP functionality, basic functional modules and general information about ERP SAP. Second, practical part is dedicated to project of conversion of euro in ERP SAP itself. Practical part begins with describing of company, organizational structure and IS architecture. Next chapters are focused on analysis of particular subprojects defined on scope of general euro conversion project, their schedule and reasoning of the sequence of each subproject.
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The tax audit from the perspective of the fundamental tax administration principles
Špírková, Taťána ; Marková, Hana (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...
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The European patent
Hlavenková, Pavlína ; Pítra, Vladimír (advisor) ; Růžička, Michal (referee)
This master thesis deals with the European Patent System. The aim of this thesis is to provide the reader with a complex review of the Patent Law at the european level from its early beginning, when in the 70's was signed the European Patent Convention at the Munich Diplomatic Conference, up to the present. The thesis is systematically divided into five chapters and each chapter also contains several subchapters. The first chapter is dedicated to historical development of the European Patent. In the second chapter there is a brief description of the European Patent Convention and its two most important revisions. The third, most extensive chapter is dedicated to the European Patent Organisation which was founded in 1977 on the legal basis of the European Patent Convention. I deal especially with its two fundamental bodies - the European Patent Office and the Administrative Council. There is also a definition of the term of patentability as it is regulated by European Patent Convention and a characteristic of the European Patent Application. A separate subsection of the third section focuses on the patent granting procedure in front of the European Patent Office. I deal also with the character of the European Patent as such, I try to critically evaluate its biggest deficiencies but also to point...
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The Relationship Between the Austrian State and the Roman Catholic Church from 1870 to 1918
Topolová, Ladislava ; Kučera, Michael (advisor) ; Butta, Tomáš (referee)
The theme of the thesis, The Relation between the State and the Roman Catholic Church in the period 1870-1918, is rather extensive. The thesis starts with a view of the development of the relation. It describes Tolerance Letters Patent of Joseph II., Evangelical Letters Patent of 1861 and continues to the turning point, December Constitution of 1867, bringing beginning of democratization of feudal Austria's society. The thesis then focuses on the Codes of 1868 and 1874 which partly restricted the authority of the Catholic Church on the other hand they brought new impulse for development of churches and religious societies not recognized by the state until that time. Profound investigation of the relation history could help in the current dialogue between the state and the church.
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