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Adequate Exercise Regime for Seniors Using Pilates Methods
HROMKOVÁ, Renata
The demographic composition of the population is currently changing. The amount of economically inactive inhabitants is increasing, especially the older them 60. An aging population is not only the economic-social problem, its also the issue of society?s attitude as a whole towards these individuals. The involutional process is irreversible, but it is important to support senior?s activities toward encouragement more active lifestyle. To build up a comprehensive fitness of aging population, we can use many different strategies to help us with fulfilling the needs of seniors. One of the possible ways is to use Pilates Method for seniors. Exercising seniors into three groups according to their abilities and skills and I developed for them an exercising scheme. The practical part includes elaborated individual exercises in different options according to each participants personal capabilities. This whole scheme is also presented in a picture and sound on tutorial DVD. In the research part I studied the influence of regular Pilates Method exercise at each of the seniors groups.
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Reconciliation of work and personal life
Macháček, Ivan ; Pauknerová, Daniela (advisor) ; Šimerda, Jan (referee)
This thesis deals with the level of work life and personal life balance in Czechia. The theoretical part describes the historical context, the situation in society, in the labor market and in households. As well as complications that make it difficult for workers to reconcile work and private life and the options that they have to improve their situation. The practical part describes how employees of a particular company deal with harmonizing their work and personal lives in the form of both quantitative and qualitative research.
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Possibilities of modernizing the content of family policy in response to the changing attitudes of young generation
Pourová, Markéta ; Poláková, Olga (advisor) ; Prachař, Ondřej (referee)
This thesis focuses on balancing work and family as a crucial aspect of family policies of European countries that are in this area considered to be successful regard to higher levels of fertility. Its aim is to identify real possibilities how to modernize specific parameter of the family policy in the Czech Republic in response to the ongoing shift in attitudes of young generation who choose alternative family and reproductive strategies than the previous generation. The work summarizes the findings of population economics, demography, sociology and gender studies, which supports to compile a more comprehensive analysis. The thesis used a comparative analysis method to assess the selected key instruments to balance work and family in the Czech Republic and selected European countries - France, Austria and Sweden. The thesis evaluates the rate and manner of their use and also an optimality of the institutional environment in terms of creating appropriate conditions for the reconciliation of family and gender roles.
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Comparison of motor vehicle taxation in the European Union
John, Jiří ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This Master's thesis analyses the taxation of motor vehicle in the European Union. The main goal of the thesis is to describe individual taxes imposed on cars, compare the amount of taxation within the European Union. The system of taxation of motor vehicles is illustrated in several member states of the European Union. In conclusion is evaluated the impact of harmonization on taxation of cars.
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Comparison regulation and supervision in Great Britain and in the Czech Republic
Beneš, Jonáš ; Blahová, Naděžda (advisor) ; Brada, Jaroslav (referee)
Resume: This Bachelor's dissertation focuses on topick comparison regulation in Great Britain and in the Czech Republic and its harmonization on European and global level. In this dissertation is explained the supervision system and regulation in Great Britain and planned changes due to financial crisis which started in 2009. This dissertation covers most important harmonizing institutions and tools, witch affecting harmonization. The most important part is comparison of thet four main parts of supervision and regulation and the approach of the bouth countries to this issues.
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Introduction of IFRS for SMEs and its possible adoption in EU
Dvořák, Martin ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with a recently published set of accounting rules intended for small and medium-sized entities, called IFRS for SMEs. This accounting framework created by IASB is aspiring to be general used document ensuring worldwide comparability of financial statements on the field of small and medium-sized entities. Thus, the main objective of this thesis is to describe its current position in the world and to summarize the pros and cons arguments which prevent or encourage next expansion. The thesis tries to analyze this fact in detail in connection of European Commission view.
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The conceptual framework in IFRS and the czech accounting rules
Koudelová, Martina ; Valášková, Mariana (advisor) ; Pelák, Jiří (referee)
The conceptual framework as an introductory document of International Financial Reporting Standards is the basis for financial statements preparation. It consists of the objective of financial statements, underlying assumptions, qualitative characteristics, definition of elements of financial statements, their recognition and measurement as well as concepts of capital and capital maintenance. The evidence of the necessity of the conceptual framework is seen in wordwide harmonization and in an ongoing process of convergence. The importance of the conceptual framework is emphasized by ideas and reasons supporting its creation coming from the past. By novelising the conceptual framework the project was divided into eight phases called A to H. This bachelor thesis has for an objective to compare the conceptual framework to the czech accounting rules. And following this comparison to find whether there is some conceptual framework of financial reporting system in the Czech Republic.
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Presentation of financial statements in IFRS and czech accounting standards
Kašparová, Petra ; Valášková, Mariana (advisor) ; Procházka, David (referee)
Financial statements present the end of the whole accounting work in a company during an accounting period. This bachelor thesis focuses on the presentation of financial statements from the point of view of the czech accounting standards and International Financial Reporting Standards. Firstly, the bachelor thesis defines financial statements in general. Then it describes regulations and components of financial statements in both accounting systems. Apart from that the thesis talks about changes in accounting estimates, corrections of accounting errors, changes in accounting methods and adjustments events after the reporting period. Interim financial statements are mentioned here as well. Last but not least, the thesis provides comparison of both types of financial statements and related areas. This comparison is afterwards shown in one concrete financial statements of the company České dráhy, a.s.
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Harmonization of VAT rates in the European union
Knedlíková, Jana ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to analyze the development of VAT rates, the harmonization in the EU member states and the evaluation of its success. The theoretical part of this thesis deals with the description of tax harmonization. It also introduces the methods and means of reaching objectives. The development of EU directives is analyzed in chronological order. The practical part of this thesis deals with the analysis of VAT rates in the European union. With the use of statistic methods of measurement variability it examines the possibility of harmonization. It further concludes the success or failure.
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