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Divorce in Czech and French legislation
Čechová, Michaela ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Divorce in Czech and French legislation Abstract This diploma thesis deals with explanation and comparison of legislation of divorce in the Czech Republic and the French Republic. The main aim of this thesis is to give reader the sense of a system of legal instruments concerning the divorce, which are used on the one hand in the Czech Civil Code ("Občanský zákoník") and on the other hand in the French Civil Code ("Code civil"). The explanation is ended by speculating, which French legal instrument could be potentially introduced and applied in the Czech regulatory environment. The thesis is based on Czech and French specialised literature and legislation. Main legal acts, which were used, are Czech ("Občanský zákoník") and French ("Code civil") Civil Codes. Procedural acts were also used, namely Czech ZŘS, OSŘ and French Code de procédure civile. The thesis is divided into four chapters. First chapter is devoted to brief overview of the historical evolution of the legislation of divorce on the current territory of the Czech Republic and the French Republic. The most important legal acts and events, which has affected the evolution of the legislation, are mentioned. Current legislation of the divorce in the Czech Republic is analysed in the second chapter. Substantive, but also procedural aspects of divorce...
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Modernist Narrative Techniques in Mrs. Dalloway by Virginia Woolf
Čechová, Michaela ; Chalupský, Petr (advisor) ; Topolovská, Tereza (referee)
The aim of this thesis is to introduce and analyse selected modernist narrative techniques in Mrs. Dalloway (1925) by Virginia Woolf, who was one of the main protagonists of Modernism (1890-1930) in Britain. The theoretical part attempts to describe and clarify the nature of chosen modernist narrative techniques and to put them into context of Modernism. The practical part reveals Woolf's unique usage of these techniques and it demonstrates what effects these techniques had on the novel. Key Words: Modernism, modernist narrative techniques, stream of consciousness, Symbolism, intertextuality
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Financial assets in the financial statements of the investor in the Czech Republic and the Federal Republic of Germany
Čechová, Michaela ; Skálová, Jana (advisor) ; Novotný, Jan (referee)
The aim of this thesis is the comparison of the accounting systems in the Czech Republic and the Federal Republic of Germany with a focus on financial assets from the investor's perspective. Although both countries being members of the European Union successfully implemented the European Directive no. 2013/34/EU, we can hardly address comparability financial reporting in financial assets. Firstly, the thesis defines the generally accepted accounting principles and legal regulation of accounting procedure on which the accounting system of examined countries are based. Afterwards, each balance sheet position of financial assets will be described. The most important issue of this thesis is the valuation of financial assets, which differs across accounting systems. The practical part contains an analysis of the financial statements of significant companies from both countries, focusing on the balance sheet position and valuation methods. The thesis intent to demonstrate the diametrical differences in the valuation of financial assets, even though they are consistent with the EU legislation.
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