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Accounting and taxes of public benefit organisations in specific conditions of the private university CEVRO Institut
Šafrová, Jitka ; Takáčová, Hana (advisor)
The aim of the thesis is to show how the private university act as a public benefit organisation, particularly in terms of accounting and taxation. Theoretical part is devoted to the basic characteristics and general legal obligations of public benefit organisations and private universities with a specific conditions of the practice of private university CEVRO Institut. Practical part is concerned with coherence and link accounting with taxes as general public benefit organisations as well as public benefit organisation - private university. The emphasis is placed on typical accounting events, management of the analytical evidence, problems of tax - effective expenditure and revenue, separations of costs, financial statements and tax returns.
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Analyse of the tuition in the view of the university and the student
Mikušová, Pavla ; Slintáková, Barbora (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with the tuition questions whereas the crucial point is a self-made algorithm for calculation of tuition at public universities. In comparison of expenses for tertiary level of education in OECD countries the Czech Republic ended up with discreditable face. The Czech government is alive to this handicap hence it prepared a reform document called "The white book of tertiary education". However its realization was stopped due to the fall of the government. This document involved a comment about implementation of tuition but it did not solve this dilemma. Problems in financing of Czech tertiary education could be solved by implementation of tuition at public universities. Part of this thesis is also a public inquiry about the height of tuition the undergraduates are willing to pay. The result is that students' amount is not markedly different from the sum calculated by the algorithm.
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Towards some problems of semi-sentential structures in Portuguese
Ambrosová, Anna ; Jindrová, Jaroslava (referee) ; Tláskal, Jaromír (advisor)
The thesis deals with the subject of non-finite clauses in Portuguese. Our target was not only to investigate and describe this inherent part of Portuguese grammar but also to assess the frequency of its use in the language. The thesis consists of three theoretical and one practical part. The first theoretical part is conceived as a general introduction to the problem of non-finite clauses and records how it is understood by Portuguese and Czech linguists. The next part of the research is dedicated in detail to the individual nominal forms of Portuguese verbs, i.e. to infinitive, gerund and participle. In the third part we divide the non-finite clauses into substantive, adjectival and adverbial and provide each of the types with examples found in Portuguese written literature. This linguistic corpus that we created represents the practical part of our study. The last part of the work summarises the most common conjunctions used in subordinate clauses with finite verb form and the equivalent prepositions in non-finite clauses. We counted all the non-finite clauses in four books written in Portuguese and concluded our research by stating which type is the most frequent.
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Proceedings of multidisciplinary conference LASER56
Růžička, Bohdan
Conference LASER56 is a multidisciplinary and intersectoral event where different kind of specialist can meet each other. They come from various environments (private company, university, public research organization etc.). Their common denominators are laser, optics and its applications.\n\n
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Individual Experience with Gender Aspects in the School Environment
Zelenka, Marek ; Chrz, Vladimír (advisor) ; Fifková, Hana (referee)
This diploma work is concerned with the experience of students undergoing sex change during their studies. I have chosen qualitative theoretical resource and method; I have applied narrative approach and studied it from critical psychology point of view. The work is based on two focus groups and seven follow-up interviews with secondary school and university students. It is visible in their narratives how participants tried to cope and how they managed to survive in the opposite gender roles, how it became unbearable to go on pretending they were who they were not and how they decided to come out and change the direction of their lives. I further question the main stream attitude and approach to transsexuality and the results in psychology and psychiatry fields. Powered by TCPDF (www.tcpdf.org)
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Journeys - A Comparison of Journeys to Exotic Places and the Every-day Journey Home
Dostálová, Eva ; Špirk, Ivan (advisor) ; Polcar, Miloslav (referee)
The thesis compares everyday ways home and the exotic travels as an original way of human knowledge. In the theoretical part, the reader is offered a selection of contemporary Czech artists whose work is inspired by simple motifs of everyday life and a research concerned with the influence of the art of the Far East and Africa on the artistic development in Europe in the 20th century. These topics are transformed into the art education project. The supplement contains two authorial books reflecting both topics {WAY HOME and TRAVEL to Syria and Jordan).
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Emission rights in the accounting
Kašparová, Pavlína ; Krupová, Lenka (advisor) ; Jirka, Ladislav (referee)
The graduation theses is focused on problems of emission rights. The graduation theses is describing when and where has been firstly started talking about emission rights and why, what has been developement of emission rights prices on the stock markets since their implementation in 2005 and what was the impact on the financial statements. The main part of the gradiation theses is about financial reporting. There is described a few of possible methods how to enter it in the books with concrete examples each of them. There is not missing historically first sollution of the emission rights bookkeeping, interpretation IFRIC 3.
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Deferred Tax in Capital Company
Bačíková, Michaela ; Klabal, Miloslav (referee) ; Fedorová, Anna (advisor)
This bachelor´s thesis is focused on a deffered tax on income. The main part of the thesis is a tax calculation and a posting of deffered income tax in the first year of presenting financial data and also subsequent processes in following years. This calculation and booking is designed for a particular accounting entity Ltd.
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