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View af adult people with mental disability on thei leisure
Krajníková, Markéta ; Strnadová, Iva (advisor) ; Květoňová, Lea (referee)
The aim of this work is to acquire better understanding of the perception of leisure time by adult people with moderate mental retardation. The theoretical framework is based on defining the terms of mental retardation, adulthood, quality of life, leisure and on their mutual interaction and specifics concerning adult people with moderate mental retardation. Through the method of semi-structured interview and field-notes, data from 15 respondents with mental retardation and four social service providers were obtained and subsequently confronted with one another. The process resulted in identification of several discrepancies in answers given by these two groups concerning general views on leisure and selfdetermination in choosing leisure-time activities. Based on these findings recommendations were formulated in the field of possible changes and the necessity of further research in the near future. Powered by TCPDF (www.tcpdf.org)
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Loans in accounting of commercial banks
Macháňová, Alena ; Novotný, Jan (advisor) ; Procházka, David (referee)
This thesis deals with reporting of loans by commercial banks in accordance with rules imposed by the International Financial Reporting Standards. In the interest of better understanding of the issues by the reader, more complex calculations and accounting procedures are accompanied by practical examples. The thesis also includes research of the financial statements of some Czech banks, which aims to show the application of accounting procedures specified in the theoretical part.
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The choir life in Šumperk area
Hánečková, Vendula ; Pecháček, Stanislav (advisor) ; Hurníková, Kateřina (referee)
This thesis deals with choir life as an important part of music in the district of Šumperk with a special respect to children's choirs. This topic is introduced to the reader in the first chapter which reviews generally the choir tradition of the region. A separate chapter is dedicated to choir festivals and competitions which describes chiefly an international festival Krajina zpěvu (The Land of Singing) that in terms of its extent and significance surpassed the bounderies of the district. Special attention in the thesis is paid to five children's choirs whose participation in the choir life there is the most outstanding. Their activities are introduced in individual profiles with pictures and short biographies of the choir conductors. At the end of the thesis the current situation of school choirs is assessed. This thesis depicts the overall tradition of choir life in Šumperk region and describes the development of children's choir singing from its beginning till the present time. In this respect it is a unique and complex source of information on an important part of local music life.
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Compulsory vaccination
Falusová, Tereza ; Svoboda, Petr (advisor) ; Kryska, David (referee)
- Compulsory vaccination This diploma thesis deals with the legal regulation of compulsory vaccination in the Czech Republic. The subject of the thesis is a conflict between compulsory vaccination and fundamental rights and freedoms as a result of the protection of public health. An option to refuse the compulsory vaccination, regulation of following sanctions and the absence of compensatory scheme for vaccine injury issue are also analysed. The first chapter introduces the compulsory vaccination issue. It presents terms related to the compulsory vaccination and current vaccination categories. The second chapter describes the legal regulation of compulsory vaccination with its legal basis in international law. It is concerned with the function of international treaties in the Czech legal system. Moreover, it presents a criticism of compulsory vaccination with respect to its claimed unconstitutionality. This chapter also introduces a public debate concerning compulsory vaccination along with pro and con arguments. The third chapter is, on the one hand concerned with the rejection of compulsory vaccination, and its following sanctions on the other hand. The case law of the Constitutional Court has been analysed with respect to both secular and religious conscientious objections. Moreover, the chapter...
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Wage problems from accounting and tax view
Malá, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.
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Employees job satisfaction analysis on company's branches
Holakovská, Lenka ; Bedrnová, Eva (advisor) ; Hubinková, Zuzana (referee)
The goal of this thesis was to define the basic terms of the problems of job satisfaction and to make the job satisfaction analysis in the chosen company, which name will be not published , because of the inside information protection. The necessary data for the analysis were obtained via questionnaire, in which took part 122 employees from 13 different branches. Respondents were divided into three groups according to the performed work position and the intensity of the contact with clients. Results of research were processed for each individual group. It allows to catch better the differences in the group satisfaction. On a basis of results were pointed out the most problematic areas and suggested concrete steps, which could lead to job satisfaction increase in researched branches.
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Preparation of consolidated financial statements in accordance with US GAAP
Polaková, Dorota ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.
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Temperature and pressure correlation for volume of gas hydrates with crystal structures sI and sII.
Vinš, Václav ; Jäger, A. ; Hielscher, S. ; Span, R. ; Hrubý, Jan ; Breitkopf, C.
The temperature and pressure correlations for the volume of gas hydrates forming crystal structures sI and sII developed in previous study [Fluid Phase Equilib. 427 (2016) 268], focused on the modeling of pure gas hydrates relevant in CCS, were revised and modified for the modeling of mixed hydrates in this study. A universal reference state at temperature of 273.15 K and pressure of 1 Pa is used in the new correlation. Coefficients for the thermal expansion together with the reference lattice parameter were simultaneously correlated to both the temperature data and the pressure data for the lattice parameter. The new correlation is in good agreement with the experimental data over wide temperature and pressure ranges from 0 K to 293 K and from 0 to 2000 MPa, respectively. The new correlation provides significantly better agreement with the experimental data for sI hydrates compared to the original correlation. The results of both correlations are comparable in case of sII hydrates.
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Can Salary Allocation Affect Winning Percentage In The National Hockey League?
Holeksa, Zachary Thomas ; Chytilová, Helena (advisor) ; Prokop, Jaromír (referee)
The purpose of this paper is to provide insight into the most efficient allocation of salary in the National Hockey League, with respect to the positional groups of forwards, defensemen, and goaltenders. With the hypothesis that the most efficient method by which to allocate salary is disproportional between the three groups, three different regressions are run. The results of the regressions and subsequent tests confirm the hypothesis that teams should perform better if they do not allocate their available salary proportionally. It is found, holding spending on goaltenders constant, that teams should perform better if they invest more in either forwards or defensemen. The results are in support of previous papers, written by Marchand et al. (2007) and Simmons & Berri (2011), that an egalitarian pay system is not ideal.
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