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Payroll accounting
Hodžová, Markéta ; Bokšová, Jiřina (advisor)
This thesis deals with payroll accounting. There are all important information that are necessary for calculation of wages according to law. First, labour-law relations and occurrence and expiry of employment are described. Attention is also paid to health insurance, social security and physical person income tax. The text part is interlined with examples of calculation for better understanding. The thesis also shows how to account mentioned problems in double-entry accounting. At the end of the thesis, applied example of calculation and charging of wages is contained.
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Mashups and the API Culture
Hutníková, Eliška ; Minařík, Karel (advisor) ; Šlerka, Josef (referee)
Thesis examines the current state of development and possible directions for further growth in the creation and use of mashups and hybrid application software that works with the application programming interface (API). At the beginning, the work examines the development of technologies that have enabled the creation of mashups and hybrid applications. The thesis also examines the economic aspects and sets the trend of using the API within the context of reasoning on Web 2.0. Another part deals with the typology of mashups, their division is viewed from several angles: Based on the integration of mashups, data origin, used protocols and functions. Particular attention shall be given to the dominant group of map mashups. Text also outlines the issues that may make reuse of data via the API questionable. This part deals with questions of privacy and surveillance, the issue of protection of virtual property, the risk of application failure or unavailability. The work also includes a practical part, creating an application using the API of Foursquare, a Location Based Service (LBS). Also, the service Foursquare is presented in the context of Location Based Services in general.
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Structuralism as a supporting principle for synchronous biblical exegesis in relation to the New Testament
Herodek, Jiří ; Lukeš, Jiří (advisor) ; Beneš, Jiří (referee)
This work proposes to introduce to the reader structuralism as a literary movement and aplly its methodology to New Testament texts. It sketches its common characteristics, goal and essence, but is also trying to grasp the historical and philosophical background of structuralism and other schools reacting on it or in continual relation to it - semiotics and poststructuralism. Attention is also focused on some important figures from different social sciences inspired by structuralism or those who participated on its origin. Great part of this diploma work is devoted to various exegetical examples of short texts, chapters or whole New Testament books and applying on them structuralist methodology. This exegetical part is followed by evaluation of contributive aspects and limitations of structuralism in relation to New Testament texts.
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Personal income tax relating to business and other earning activities
Jelínková, Šárka ; Marková, Hana (referee) ; Boháč, Radim (advisor)
This diploma thesis "Business Income Tax and Taxation of Other Income Sources of Physical Entities" is dealing particularly with the Law nr. 586/1992 Col., laying down income taxes, and specifically it focuses on the provision about taxation of income from business and other income sources of physical entities. The introductory part deals with a general description of income law, mainly with realized tax reforms, with specific attention on "Tax reform carried out in 2008 - according to the law 261/2007 Col., about the public budget stabilization". The reform is compared with the previous applied taxation. The key subject of the thesis is the assessment of "tax and non-tax expenditures and costs". The thesis describes the issues consisting of the application of tax expenditures and costs - depreciation, financial leasing, travel remuneration, insurance, tax reserves and other specific expenditures. Furthermore, the thesis provides information regarding selected provisions of the income tax law by discussing and comparing current and previous legal regulations. Finally, the thesis looks at on the assessment of actual provision of income tax law and the issue of tax and non tax expenditure from the point of view of Law on business income taxation and other income sources of physical entities. The...
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Stalingrad - the war turnover
Pšánský, Jaromír ; Nálevka, Vladimír (advisor) ; Tajovský, Ladislav (referee)
The work "Stalingrad - the turning point of the war", describes reasons, proces s and results of the largest battle of the mil i tary hi s tory. The text i s divided into eleven chapters. The introduction contains a brief analys i s of used literature followed by the brief portrayal of the first year of the war on the eastern front until the defeating of the German army at Moscow. But the emphasis of the work i s the proces s and the result of the struggle of the fortress on Volha. The attention is paid also to the operation Mars, which was secret until relatively recent time and which would (in the case of succes) shade the Stalingrad counter-offensive. The method of the work is chronological with the accent to the everyday suffering of soldiers and non-combatants. The purpose i s to show a various view of the eastern field, supported by the relevant citations of publications, which are stated in a list of used literature. The author tried to overcome the black-and-white view on the war conflict and contribute to the understanding of the o ne of the second world war key moments.
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Business Intranet of Ferona
Kos, Jiří ; Voříšek, Jiří (advisor) ; Pecha, Tomáš (referee)
Information management has begun to gain importance very fast during the time of internet business, auctions, stock exchanges, in the time of increasing number of international companies. Nowadays very often mentioned topics are how to obtain and deliver right information at the right place in the right moment, how to communicate with business partners, collaborators, superiors. Intranet belongs among devices for information management and I deal with just this theme in my diploma work. The defining of Intranet belongs to main aims of this text i.e. terminology, elements, principals of function, current trends and also giving instructions for building or reconstruction of company intranet. The detailed study of current trends during building company information system, case studies and instructions according to "Best practices" was the way how to achieve defined goals. I gathered information mainly from internet information sources which deal with this topic, mainly from foreign servers. I can see the contribution of my diploma work that it tries to give instructions for managing the project building company intranet, its timing and it draws attention to critical factors of success. The suggestion of new appearance of company intranet is the culmination of my diploma work. The work is clearly structural -- I present the explanation about problems of company information system in the theoretical part, in the practical part I deal with finding out of main lacks and formulation demands of new appearance of company intranet and at the same time I suggest possible new appearance. I evaluate achieving defined objectives and sum up main ideas in the conclusion.
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Phonetic literacy of Czech secondary school pupils in the Russian language
Konečný, Jakub
The dissertation deals with the pronunciation of Czech pupils in the Russian language. In this work, the phonetic literacy is defined and the attention is paid to its formation. The text is divided into three basic parts - the first is devoted to theoretical foundations which influence pupils' acquisition of the phonological system of a foreign language (from the linguistic, psychological and lingvodidactic points of view); the second part summarizes the results of the analysis of the relationship of Russian language teachers to the examined problem, the results of an analysis of available textbook sets and it describes a performed phonetic testing of secondary school pupils including the interpretation of its results; in the third part of the thesis there is a synthesis of the findings from both preceding chapters, followed by a discussion. During the research within the domain of the dissertation focus, quantitative and qualitative methods of educational research were used: a survey, content analysis of textbook sets, phonetic testing and analysis of recordings of students' authentic speech. The work provides a comprehensive view of the examined problem in the context of the current situation when the Russian language at Czech schools is taught as L3. It proves that Russian language teachers emphasize the...
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Evaluation of implementation webinars to further teachers education in Liberec region
Novotný, Jakub ; Eger, Ludvík (advisor) ; Reichel, Jiří (referee)
The work deals with the issues of webinar organizing and synchronous online learning in a virtual classroom. The thesis is divided into two parts, a theoretical and a practical part. The theoretical part particularly pays attention to ICT and e-learning in the area of adult education and to modern trends in online communication and cooperation. The practical part is focused on the area of synchronous live learning in a virtual classroom and it evaluates the supply situation and the use of webinars in the Czech republic. The practical part also presents author's survey among the teachers in Liberec region. Lastly, it provides the webinar case study and subsequently it discusses and evaluates its progress. The diploma thesis responds to innovation in ICT and contributes to current development and the use of webinars in adult education.
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Financial Management within the Family Budget
Posekaný, Tomáš ; Votava, Libor (advisor) ; Hamrová, Kateřina (referee)
The aim of this thesis is, by using statistical data to demonstrate the effect of external factors on consumer behavior and outline the correct path to reach decisions in the con-text of the family budget. The thesis includes the issue of controlling the family finances, financial literacy and behavior of families in relation to conventional financial issues. The work also draws particular attention to the importance of financial education and highlights the importance of financial planning, creating of family budget and the need for general awareness about world of finance.
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