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Family policy in the Czech Republic and its role in the reconciliation of work and family life
Heilová, Iva ; Krebs, Vojtěch (advisor) ; Stočková, Olga (referee)
Reconciling work and family life has been the topic of intense discussion in Europe over the past decade, in large part because the continent's declining and aging population makes it necessary to attract the widest possible range of European society into the labor force. One of the available segments comprises mothers and fathers with very young children. This thesis analyzes the formulation of family policy in the Czech Republic and its support in the aarea of reconciling family and professional life. The analysis herein is based on a comparison of international practices. The goal of this work is to evaluate the formulation of the relevant instruments of family policy that are intended to help people successfully balance family and work.
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Optimization of methods for reporting the value of fixed assets from the perspective of book and tax accounting
Vyletová, Eva ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The thesis is focused on reporting the value of fixed assets from accounting and tax point of view. The thesis includes a focus only on tangible and intangible assets as there is no occurrence of the data for long-term financial assets in a business entity that provided the necessary data and information for this thesis.The thesis is divided into two parts, the first deals with theoretical basis and the second with the thesis itself. The theoretical basis of the work is carried out systematically on the basis of study of the literature and relevant existing accounting and tax legislation dealing with long-term assets. This part focuses on the definition and characteristics of individual components of tangible and intangible assets, both in terms of accounting and tax. Theoretical knowledge is applied directly to specific businesses and necessary tests are elaborated. Used methodology is evaluated based on the findings and then elaborated the proposal of optimization of reporting of fixed assets value.The conclusion includes changes that occur when the new methodology proposal will be accepted. Evaluation contains both positive and negative impacts that this change will bring business entity.
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The comparison of the accounting and tax field of the Czech Republic and Finland
Tomšů, Hana ; Molín, Jan (advisor) ; Janhuba, Miloslav (referee)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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Corporate restructuring
Revaj, Eduard ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
This thesis deals with the development of the bankruptcy laws in the Czech lands. Thesis discusses the post-revolutionary period, in which centrally planned economy in the Czech Republic returned to market economy. It is discussing critique, shortcomings and amendments of bankruptcy law formed in 1991 by law on the Bankruptcy and Arrangements. The complete change of imperfect legislation followed in a form of Czech Insolvency Act. It addressed critique from the professional community and international institutions led by European Central Bank. Thesis approaches and clarifies issues surrounding new Insolvency Act. It brought a remediation solutions for bankruptcy, especially restructuring, that was lacking in Czech legislation until then. The concrete case of enterprise restructuring of company CP Praha, s.r.o. is discussed in practical part. It evaluates the procedure, satisfaction of creditors and overall assessment of the whole process.
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Návrh rámce pro monitoring sociálních médií a klíčových ukazatelů výkonnosti pro společnost působící na trhu vlasové kosmetiky
Maurer, Julia Elisabeth ; Král, Petr (advisor) ; Roscher, Katharina (referee)
This work reviews the current literature and application methods of strategic KPI frameworks, KPI definition and measurement, target setting and benchmarking for social networks based on journals, books and whitepapers while including an interview with a social media agency. In a second step, the acquired knowledge is applied on a case study for a salon haircare company. The conclusions are based on in-company experts in the field, external social media agencies and an internal survey. Based on a behavioral survey, the requirements and gaps in the organization are identified. This leads to the application of a theoretical framework on the case company and a suitable definition of KPIs. The final delivery includes an analytical tool measuring all KPIs. Finally, all KPIs are related to targets and benchmarks from industry, social network sites, competitors and historical data. The final results are easily transferrable to other players in the industry.
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Assessment of Financial Statements Prepared according to Czech Legal Regulation
Mrhová, Tereza ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
The theoretical part of the bachelor thesis is dedicated to closely analyze professional publications that explain description of work and operation of Financial Statements prepared according to Czech Legal Regulation.
In the practical part the author deals with form of Financial Statements
for the fictitious company. At first the author clears up some of the accounting
cases in the Financial Diary and then he explains and bills those cases to individual synthetic accounts. After that he calculates closing balance of Balance Sheets accounts
and final state of result accounts. Then he bills that at closing accounts.
Next the author counts profit and income tax of the company. He writes every synthetic accounts and profit with income tax in to Balance Sheet and Statement of profit
and loss. In the end of the Practical part the author writes about profit distribution
of company in the next accounting period.
The end of the bachelor thesis is focused on valuation and description mistakes
of Financial Statements.
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Costs and benefits of the privatization process in a period of transition economy in the Czech Republic since 1990
Štícha, Jan ; Ševčík, Miroslav (advisor) ; Vebrová, Ludmila (referee)
The Czech Republic went through transformation of economy in the 90s. The key part of this proces was privatisation. It became the most important political economy proces in the history of the Czech Republic. The privatisation proces especially the nonstandard voucher privatisation is still important topic of public, politics and economic discussion. Purpose of this thesis is to evaulate the privatisation proces in the terms of its revenues and costs. The first chapter is focused on the economic history of privatisation ideas and its use in political practice. The main part is devoted to the analysis of the privatization process in the Czech Republic. Evaluated are the various methods of privatisation and the process as a whole. The final two chapters are focused on the comparison of the Czech privatization processes with the same processes in Hungary and Poland. Evaluated is the speed of the privatization process, the fiscal impacts and impact on the development of selected macroeconomic indicators. The working hypothesis was confirmed: The proceeds of the privatization process exceeded its costs.
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Pohled do života Siouxů podle Black Elka, Lame Deera a Ohiyesa
HŮLA, Marek
In my bachelor thesis called The Representation of Sioux Life by Black Elk, Lame Deer and Ohiyesa I am going to examine the books by the greatest Sioux (?Indians?), Black Elk, Crazy Horse, Red Cloud, Sitting Bull and Ohiyesa and compare and contrast their own representations of the experience of their people in the 19th and 20th centuries. This analysis will not only include the concrete historical-political experiences but their notions of spiritual life as well. The analysis will be augmented with the history of the ultimate military defeat of the last Native American warriors to confront the U.S. military (Sitting Bull) as expressed in Bury My Heart at Wounded Knee by Dee Brown
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Development of the Czech defense industry after the dissolution of the federation
Radochová, Hana Erika ; Vokoun, Marek (advisor) ; Loužek, Marek (referee)
The defense industry historically belonged to the traditional branches and always made the considerable part of the Czech industry. The peculiarity of the arms production and the whole defense industry is its narrow connection with the state, state policy and international position. The division of the private and public sector was changing in different periods, but it was always in a large interest of the state to keep in its property some parts of the production and repair capacities. At present it still occurs consolidation or closure of some state enterprises. Also the state policy significantly influenced the location of arms races on the state territory in the connection on its emergency. The location of defense industry by itself had and even now has the great influence on the general employment in particular regions. The peculiarity of the defense industry is the great influence of technical innovations and high demand of machine equipment and the quality of staff. In analytical section we showed the productivity of weaponry in the Czech Republic in time and space with assistance of chosen indicators and regressive analysis of longer time span; Increasing productivity is reflected in the Liberec and Usti region, particularly through developing/building the armored and other vehicles and equipment, which seems to be very effective nowadays. It is interesting that state enterprises seem to be more efficient than enterprises in private ownership. From the data we can draw some other conclusions that the changes in the structure of Army Forces of Czech Republic have direct influence on the structure and the size of the defense industry. It is also possible to observe direct connection of big army contracts of Czech Army and efficiency of particular firms. The peculiarity is that the state is keeping the possibility to make the part of the contracts directly to its state companies, which greatly influence their efficiency of economy. Because of the shown dependence of political decisions on the structure of ownership and efficiency of arms production it would be interesting to follow the development in this field on the basis of White book about defense.
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The kinds of identity in the Czech interwar romance
Svobodová, Marta ; Heczková, Libuše (referee) ; Bílek, Petr (advisor)
The graduation thesis focuses on the types of social identity created between the lines of the story about the romantic love. The selected books (the thesis choose the texts, which were published as books, although there is also a huge range of texts published as part-issues) fall into the works of the most popular writers in the interwar era in the new established Czechoslovakia (Javořická, Zahradník-Brodský, Utěšitelová, Kyzlinková etc.). The analysis of the texts shows, that the period, when they were published, influences the social meaning of the concepts used as motives, which sketch in the dramatic or on the other hand the lyric atmosphere. The new established state as the new social-political organization uses the metaphors of the Czech national revival as social stereotypes to remake and reinforce the Czech national identity. Though there are other types of identity as local identity, religious (Christian) or gender identity, they all at least partly embody in the changed national identity.
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