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Projekt přijetí IFRS americkou Komisí pro cenné papíry a burzy (SEC)
Najmanová, Veronika ; Vašek, Libor (advisor)
Tato práce zkoumá a shrnuje vztahy mezi IFRS a U.S. GAAP a institucemi, které se podílejí na tvorbě a kontrole dodržování těchto pravidel. V práce je přiblížen konvergenční projekt Rady pro mezinárodní účetní standardy (IASB) a Výboru pro finanční účetní standardy (FASB), který si klade za cíl maximálně k sobě přiblížit účetní pravidla IFRS a U.S. GAAP. Nejvíce pozornosti je věnováno postavení IFRS ve světě a procesu jejich přijetí americkou Komisí pro cenné papíry a burzy (SEC), která ještě stále požaduje po společnostech registrovaných u Komise zveřejňování účetních informací v souladu s U.S. GAAP. Neamerické společnosti obchodované na amerických kapitálových trzích jsou v této souvislosti povinny sestavovat plnohodnotnou účetní závěrku v souladu s U.S. GAAP nebo zpracovat tzv. reconciliation mezi statutárními účetními pravidly a U.S. GAAP.
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The Neorenaissance Church Architecture in Bohemia and Moravia
Sládeček, Petr ; Kuthan, Jiří (advisor) ; Rakušanová, Marie (referee) ; Švácha, Rostislav (referee)
The aim of this thesis is to systematically analyze the Neorenaissance churches and interpret them within the context of the nineteenth century architecture. During the second half of the nineteenth century in the central Europe the Neorenaissance style had become ubiquitous. However, its extensive use for secular buildings contrasts with the situation in the field of sacral architecture. New churches were designed mainly in the Neogothic style; the Neoromanesque style was also acceptable, though less frequent. Widespread reluctance towards the Renaissance, mainly among the clergy, but also among some architects, is considered to be the main reason. In monument preservation the cult of Gothic resulted in the Neogothic purism, to which usually fell victim any "ungothic" part of a historical building. Therfore, the number of Neorenaissance churches, compared to that of Neogothic, is significantly smaller. The Neo-Renaissance style, however enjoyed great popularity among Czech evangelical churches since the 1880's, mainly because it was considered to be less costly than the Gothic style. The Neorenaissance churches have not yet been systemically researched. Therfore, the research concentrates particularly on the archive materials that have not been published and are scattered around in many...
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Suffering in the light of christian faith and the male and female face of God
Lukavská, Jana ; Pospíšil, Ctirad Václav (advisor) ; Kohut, Pavel Vojtěch (referee)
The aim of this thesis is analysing the very problem and meaning of human suffering. First of all it is the testimony of Scripture itself that is used as a means of fulfilling our task, secondarily also the comparison with understanding of suffering and its mystery as presented in the apostolic letter of John Paul II. Furthermore, the thesis concentrates on the differences between suffering in male and female experience and also on examining the meaning and mission of suffering in the lives of two contemporary saints, Father Pio and Mother Theresa. The analysis is undertaken with the help of the tools offered by the International Theological Commission document Communion and Stewardship: Human Persons Created in the Image of God. At the closure of the work, there are described several concrete cases of people who went through the experience of suffering in their lives. Human suffering, the suffering of women, the suffering of men, Father Pio, Mother Theresa, Communion and Stewardship.
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Covariance function of space-time series
Tetíková, Vendula ; Prášková, Zuzana (referee) ; Cipra, Tomáš (advisor)
Space-time series and their covariance function are very important in areas such as meteorology, hydrology and evolutionary biology. This diploma thesis concentrates on space-time covariance functions and on the way how this covariance functions describe space-time interaction. It focuses mainly on stationary nonseparable covariance functions but also on separable ones. The aim is to introduce main methods of creation covariance functions. In practice the estimating of covariance function is different, therefore there are, at the conclusion, examples of solutions and their comparison.
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Personal finance, investment opportunities and conventions in the CR
Mikušová, Lucie ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
We are living in the era of financial uncertainty and high volatility on financial markets. According to some experts, these circumstances will have a significant impact on the investment conventions of Czech investors in the future. Economists are afraid of even stronger conservatism and skepticism on the field of investment tools. The gab between the yield of Czech and American or Australian family portfolio will be most probably deepen thanks to this. My master thesis has the goal to briefly define financial products which are available for Czech investors. Furthermore I also explain reasons of significant differences between the average portfolio of assets and credits of Czech, eastern and western European family.
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Analysis of the revenue the state financial statements for the years 1993 - 2007
Roučková, Kateřina ; Klazar, Stanislav (advisor) ; Jelínek, Michal (referee)
This work deals with the general theme of the state budget and the state financial statement. The specific objectives of the work is the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 and mainly evaluate the success rate of governments in drawing up national budgets in comparison with results published in the state financial statement for individual years. The work is divided into three chapters. The first chapter consists of a theoretical basis for the next chapter. It deals with the characteristics, the content and explanation of the most important elements of the state budget and the state financial statement. The second chapter addresses the secondary objective of the work, the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 in terms of revenue. The third chapter is focusing on analysis and evaluation of the success of governments in the compilation of selected parts of national budgets.
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Allooimmunosensitization in left ventricular assist device recipients and impact on post-transplantation outcome
Urban, Marián ; Netuka, Ivan (advisor) ; Ošťádal, Petr (referee) ; Mrázek, František (referee)
Background: In recent years mechanical circulatory assist devices became an established option in bridging patients with refractory heart failure to heart transplantation. One of the alleged limitations of mechanical devices is a high degree of antibody production with possible deleterious effect on subsequent heart transplantation outcome. Aim: The main goal of this study is to assess the role of antibodies on the outcome of surgical treatment of patients with end- stage heart failure. Method: Firstly, we present a literature review on the current state of knowledge of possible immunologic mechanisms involved in antibody production in left ventricular assist device (LVAD) recipients, new methods of antibody detection, desensitization strategies and overview of published evidence assessing the impact of sensitization on post-transplantation outcome. In the experimental part of our study we prospectively evaluated the presence of anti-Angiotensin II Type 1 Receptor (AT1R) antibodies in 83 Heart Mate II (HMII) recipients who were implanted at our institution between 2008 and 2012 and survived the first 60 days. On-device survival and device malfunction, major infection, major bleeding and neurologic dysfunction were compared between antibody positive and antibody negative recipients. Out of a total...
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Business environment in the Czech Republic
Sekuličová, Dominika ; Petříček, Václav (advisor) ; Bolotov, Ilya (referee)
The thesis deals with the quality of business environment of the Czech Republic, nevertheless, the main goal of the thesis is to evaluate the current system of the export support. Firstly, the opening chapter attempts to define the term business environment theoretically, after that it puts forward the possibilities of quantifying the quality of this indicator and then summarizes its evolution specifically in the Czech Republic. The second chapter is particularly devoted to the system of economic diplomacy in the Czech Republic and concentrates primarily on the support of export as a part of national business support programs. In this context, the thesis analyses in full detail the Export Strategy of the Czech Republic for the period 2012-2020, its updated version of 2016 and also how defined goals are met on an ongoing basis. The final part provides the export survey carried out within small and medium-sized enterprises. This survey evaluates whether the system of the state export support is generally known and used within this segment.
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The Institution Of Leisure Activities Youth Up To 18 Years Old
Kovářová, Kristýna ; Polišenský, Miroslav (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is focused on an institution of spending leisure time of youth up to 18 years. The theoretical part, firstly, sets out terms, like teenagers and factors. The first describes every phase of a child's age, and the second an influence on child's upbringing. Next, the thesis defines the function of upbringing and it's method, which also includes negative factors influencing leisure time. A certain scope is dedicated to the function and participants of teenager's leisure time, who are integral constituents. The description of nonprofit organizations of spending leisure time of youth, which one can also encounter, is also included in this part. The theoretical part is concluded by funding these institutions, and by possibility to get grants and funds. At beginning, the practical part deals with characteristics of Municipal part Prague 3, the it concentrates on "Dům dětí a mládeže Praha 3- Ulita". The institution is examined by Bronislaw Malinowski's analysis, which was published in his book "A Scientific Theory of Culture and Others Essays". The analysis survey if the institution has enough space for organizing its activities, if the offer of activities is sufficient, if the staff is qualified, and if they have sufficient resources for their activities. The aim of this thesis is to find out whether the institution performs its mission according to its purpose and in accordance with law.
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