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Non-current Assets held for sale and Discontinuing operation according IFRS
Veselá, Martina ; Vašek, Libor (advisor) ; Procházka, David (referee)
This diploma thesis deals with the presentation and disclosure requirements of non-current assets held for sale and discontinued operations in accordance with rules and requirements of IFRS. The theoretical part is divided into several areas. The most important chapter is Non-current assets held for sale, in which are detailed rules for their classification, measuring and reporting and the chapter Discontinued operations. Conclusion of the theoretical part is devoted to Czech accounting legislation, what criteria are required in connection with this issue. The practical part is focused on illustration application of IFRS 5 in selected companies. The aim of this analysis is to determine whether these companies comply with the rules and requirements of IFRS 5 in their financial statements.
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The images of the father in correspondence of Franz Kafka
VESELÁ, Marcela
The main aim of the thesis is to acquaint with Franz Kafka as a writer of many letters, in which he reflected his thoughts about his father, Hermann Kafka. The general introduction is oriented towards the examination of the father?s character in a classical expressionism style. The second part is devoted to the elaboration on the relationship between father and son seen within the pieces of Franz Kafka. This is followed by the analysis of the correspondence between Franz Kafka, Felicia Bauer and Milena Jesenská. Kafka had a private relation to both women, and therefore we can look for the notes about his father in the correspondence. The final parts are dedicated to the equally important letters to Kafka?s parents and his sister Ottla. Within these letters, we can compare the author?s correspondence in general and the effigy of the father in the particular letters.
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Appropriation as one possible solution to infertility and the ethical aspects of the rise a new family
VESELÁ, Marta
This thesis deals with an approach on adoption as one of the possible solutions of the diagnosis of infertility. It describes some of the therapeutic methods of infertility together with the ethical aspects, which are bound with this revolutionary treatment. From the medicine it may however go to the social work and adoption, as the other option on how to became a parent. Concisely outlines the adoption of a historical perspective until today, when state and private organisations deal with the adoption. The implementation process of adoption is not easy, therfore there are enlightened all of the mediations of infertility, ending responsible social work staff in the legal arrangement of the Czech Republic. Whith the unbreakable type of adoption completely disappear differences between owned and adoption family. The end of this thesis is devoted to the ethical reflection of the rise a new family from the position of the family as the institution, but as well as from the perspective of the married couple, parents and their children.
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Analytic psychological and selfreflexive novel of 30th and 40th in 20th century Czech literature
VESELÁ, Markéta
My thesis aims to outline the reception of psychological-analytical and self-reflective prose of the 1930s and 1940s. The initial theoretical part deals with the work of F. Vodička and H.R. Jauss. Their approach to the history of literature, based on reception, provides the basis for the second part of my thesis: the practical part. The practical part is divided into four chapters, each dealing with a different historical context influencing the perception of literature. The chapters are: 1930s and 1940s, 1948-1968, 1968-1989 and 1989 ? present. The first chapter defines a group of literary works. We shall observe reactions to these works as they change over time due to changes in the ideological and esthetical climate. We shall consider not only critiques and recensions, but handbooks of literary history as well. The reactions to the selected works create an image of the perception in the given period, which is summarized at the end of each chapter. The conclusion of my thesis contains an overview of the reception of the individual literary works from their date of publishing up to the present day. We can observe changes in perception and zero reflection of some works and authors as well as the uncritical glorification of others. The conclusion shows how strongly the historical context affects the perception of literature.
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Analysis of accommodation and catering services in the area Hluboká nad Vltavou
VESELÁ, Monika
Bachelor's thesis deals with analysis of the market of accommodation offers and catering services in the region Hluboká nad Vltavou. On the basic of questionnaire survey, controlled conversation, self-examination and information from secondary data was found actual number and state of accommodation and catering facilities in the region Hluboká nad Vltavou and was judged the level of their services. At the end of work are made proposals and recommendation for the improvement and the further development of accommodation offers and catering services.
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Morals of the consumer society and their prospects
VESELÁ, Monika
The present bachelor thesis deals with the topic of ``Ethics of the Consumer Society and its Prospects{\crq}q. The thesis objective was to determine, based on a selected population sample, the generally acknowledged symptoms of the consumer way of life and to what extent these symptoms are tolerated or even anticipated to be occurring in connection with the socially accepted desire for success. I felt it necessary to explain some of the elementary notions in the introduction chapter as the comprehension of `ethics{\crq} as well as `consumer society{\crq} may be ambiguous. In the theoretical part of the thesis I tried to define, with the help of the works of contemporary sociologists and philosophers, the difference between the ethics of present consumer society and those of earlier societies. It was necessary to define the areas typical of consumer ethics; thus the theoretical part gives a summary of findings made mainly by the people who express criticism of consumer society. As a counterpoint to the theoretical part, I addressed 10 `ordinary people{\crq} to find out their understanding of what is ethically acceptable (unacceptable respectively) within the present society. The first part of the research was done in form of an interview with the interviewees answering three open questions. Following the interviews, hypotheses were set based on the answers. The second part of the research contained three more questions; this time closed ones with selection of answers and an evaluation scale were offered. I ranked the phenomena according to their frequency of occurrence in the society and according to their acceptability for the interviewees. Thinking about the ethics is not an everyday issue indeed; nevertheless, I managed to elicit subjective opinions from the selected sample. However, even though the interviewees were all people with university degree (i.e. not a representative sample is concerned), thinking of the questions of ethics was uncommon and difficult for them. Due to this reason I would use for a possible future research a greater population sample as well as a simpler questionnaire to elicit acceptability or unacceptability of generally existing phenomena. The thesis has achieved its objective, although I am aware that the extent of this topic can{\crq}t be finalized and I agree that it is worth to deal with further on.
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Operations with company and their presentment in the system of accounting
VESELÁ, Martina
This thesis is focused on operations with company that are defined in the Czech accounting standard No. 011 and their booking in the company accountancy. Operations with company bring a lot of specialities in the sphere of economy, accountancy, justice and taxation, that cannot be find in other spheres. These operations take very long time. The Czech accounting standard No. 011 is a directory statute recommending how to account operations with company. The Comercial Code and the Civil Code contain juridical aspects of transactions with company. Man have to known the tax problems of operations with company too. Operations with company may seem very difficult but on the other side man can dispose of the whole firm on the basis of one contract. It is easy, comfortable, fast, cheaper and profitable. Man can find selling of company and hiring of company in the praxi in the practical part of the thesis. Problems of operations with company are presented by SACH, spol. s r. o. and Podblanicko Louňovice, a. s. Both companies account transactions with company according to the Czech accounting standard No. 011. A reader can find impacts of the operations on the balances and statements of income of SACH, spol. s r. o. and Podlanicko Louňovice, a. s. in the practical part.
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Vývoj ekonomiky zdravotních pojišťoven v ČR
Veselá, Markéta ; Novotný, Jiří (advisor) ; Štambera, Dalibor (referee)
Práce se zabývá analýzou a komparací ve všech zdravotních pojišťovnách v České republice v letech 2001 ? 2005. Analyzovány jsou následující ukazatele: počet pojištěnců, průměrné náklady na zdravotní péči na 1 pojištěnce, průměrné náklady v segmentech na 1 pojištěnce, podíly nákladů v segmentech, příjmy z pojistného a přerozdělení na 1 pojištěnce, průměrný příjem na plátce pojistného a další vybrané ukazatele. Na konci práce je uveden stručný přehled o tom, jak to funguje ve vybraných zemích Evropy.
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