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Accounting Regulation and Procedures in Kazakhstan
Ponomareva, Xeniya ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The thesis is devoted to the accounting regulations in Kazakhstan. The aim of this work is to define the legal standards of the governing accounting system, which is regulated; this is characteristic of the accounting system of Kazakhstan and the Czech Republic. The thesis is divided into a two parts: the theoretical the and practical.
The theoretical part is explains and describes the process of forming of the accounting systems of Kazakhstan. It is analyzes the current the status and harmonization of accounting
in Kazakhstan. It is also describes the characteristics of accounting and steps in the accounting processes of Kazakhstan and the Czech Republic. In the analytical part describes the differences among the financial statements. With the help of a model example were quantify the net incomes of a chosen fictional company are quantified on the basis of the principles of accounting systems in Kazakhstan and the Czech Republic. In conclusion, the differences between the two countries are summarized.
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The Development of Local Government in the Municipality of Nižbor
Votrubová, Veronika ; Čopík, Jan (advisor) ; Lenka, Lenka (referee)
The MA thesis aims to describe the development of local government in the municipality of Nižbor, which is located in the Central Bohemia Region near Prague, the capital of the Czech Republic, and the town of Beroun. The thesis includes a brief summary of the village´s history, its socioeconomic indicators and management, and also assessment of local elections focusing on the years 2006, 2010 and 2014.
The thesis also contains interviews with local councillors, at least one councillor from each list of candidates was selected. Some parts of the interviews were directly quoted, others were paraphrased.
The thesis also mentions political parties of the local political system, such as the Civic Democratic Party (ODS), political movement ANO 2011 (ANO 2011) and various associations of independent candidates.
The aim of the thesis is to describe the main socioeconomic indicators, to identify actors of the political process in the municipality of Nižbor and to define the character of the decision-making proces of its local government.
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Accounting According to Czech Accounting Standards and IFRS in Agriculture
Michálková, Lucie ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
This diploma thesis Accounting According to Czech Accounting Standards and IFRS in Agriculture presents a comparison of accounting according to Czech Accounting Standards and International Financial Reporting Standards. Theoretical solutions addressing agriculture under the rules of the Czech Republic. Later it described treatment under IAS 41 Agriculture. The practical part of this standard is applied to the selected company. First is characterized company. Then they defined biological assets and agricultural production, classification of biological assets and valuation at fair value. The discussion describes changes related to the application of this standard. Finally they summarize the differences between the accounting adjustments.
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Creating a Conversion Bridge the Transition from Tax Accounting Records for a Particular Business Entity
Mášová, Monika ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
Czech legislation provides individuals listed in the Registry to choose whether to register your business choose the method of tax accounting or bookkeeping. The purpose of this thesis is then build a conversion bridge when a businessman goes voluntarily or compulsorily from tax records to accounting, and a description of individual steps of this transfer.
The basic sources, which are tax records and accounting controls and of which were also drawn lessons for the preparation of this work, the Act no. 563/1991 Coll., On Accounting and Act no. 586/1992 Coll., On income taxes.
The literature search is individually characterized by tax records, accounts and switch from tax accounting records. The next part is then drawn from theoretical findings in the literature search and their application in processing conversion bridge for a particular business entity. The practical part is formed by the bridge is a suggested solution with regard to tax liability business entity.
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Creating a system of registration of financial resources for allowance organization
Horáčková, Olga ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The aim of this thesis is to create a system of registration of state funding for allowance organization Centrum investic, rozvoje a inovací and problem solving in determining the actual financial capabilities of each contract.
The theoretical part characterizes allowance organizations, describes its economic and financial relations between these organizations and their founder and deals with the control of allowance organizations.
The practical part contains analysis of management and funding specific allowance organization. The first proposal for solving the problem using XLS database proved insufficient. In the final draft is created and described a system of monitoring financial resources in this organization using the balance for each contract, including the draft of directives for accounting procedures.
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The optimization of system of employees´ benefits for non-profit organization according to the needs of employees and possibilities of employer
Dvořáková, Pavla ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The diploma thesis is focused on the optimization of the system of employees´ benefits in the foundation Dobrý Anděl. The first part of the thesis is aimed at a segmentation of employees´ benefits from different aspects, especially tax deductibility and non-deductibility of expenses for the employer and the payment liabilities to the employee. The second part of the thesis deals with the concrete proposal of the new system of benefits. This proposal is created based on the financial possibilities of employer and also on the expressed preferences in individual benefits of employees. Preferences of employees are determined on the basis of written survey. From these results is created a realistic proposal of the system of benefits for foundation Dobrý Anděl, which also consider the possibility of future expansion of the whole organization. The newly created system of benefits is financially viable for the foundation and also counts with the financial reserve, which is necessary for the non-profit organization, because all the funds for operating expenses are obtained from donations.
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Marriage, its problems and economic consequences in practice, in relation to the recodification of Private Law
Nevolová, Lucie ; Cvik, Eva Daniela (advisor) ; Lenka, Lenka (referee)
This thesis contains theoretical knowledge of law of marriage in the Czech Republic, which from 1. 1. 2014 due the recodification of private law is governed by the Act no. 89/2012 Coll., Civil Code, as amended. Selected chapters deal with basic concepts that relate to this topic, the conditions of formation of marriage, duties and rights of spouses, dissolution of marriage, economical and legal consequences that result from marriage and selected the changes that occurred after the adoption of the Civil Code. The main aim of the practical part is the comparison of marriage and cohabition without marriage from an economic and legal point of view in connection with the recodification of private law. In conclusion, the work presents an analysis of survey results and overall assessment of the results obtained.
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Evaluation of air temperature in relationship for urban heat island studies
Kalousová, Jitka ; Kožnarová, Věra (advisor) ; Lenka, Lenka (referee)
The present thesis deals with another current issue, which is known as the urban heat island. Phenomenon which aries by changes in the environment i divided into two categories namely natural and anthropogenic, this two categories can work together. City and counrtyside are different, the cause is the growing urbanization of towns and changing the earth´s surface, taht can absorb solar radiation and later released into the environment. The result of this process, the warming of the atmosphere in the cities.
In the literary part describes the historical development of climate, climate as a separate element and urban heat island. Urban heat island is also distributed through energy balance, causes, impacts and possible alternatives to eliminate ist mitigation.
The main objective was to describe the available evidence and evaluate data from four different European citites (Bourges, Hamburg, Karlov and Strasbourg). Furthermore to determine through maximum and minimum monthly temperatures in the summer months, whether in those cities discovers and develops this phenomenon. Further analyze the frequency of individual synoptic situations for the period 1961-2010 and evaluated their relationship to the air temperature.
In the first hypothesis was from statistical studies demonstrated, that in summer was markked ibcidence of urban heat island, which is especially noticeable in minimum temperatures. Further analysis demonstrated that the synoptic situation, when they have their effect on the urban heat island. The second hypothesis and it´s the air temperature changes are causes by human activities, and the result is creation of urban heat island to certify based on the evaluation of the data series.
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The Budget Revenues Analysis Depending on the Tax Collection
Slavíková, Denisa ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
This thesis is devoted to the analysis of state budget revenues, depending on the collection of taxes. In the first part they are characterized theoretically public finances, their principles and public functions that are key to understanding the functioning of the state and needs of the state budget. The following chapters in the theoretical part describe the budget system, as its policies, budget process, budget structure and not least the state budget, including the definition of revenue and expenditure sided. In the end of the tax they are characterized by their functions, sorting, principles and important reforms of the tax system in the Czech Republic.
Own part is devoted to the analysis of individual types of taxes in the years 2006-2015. First, they are characterized by changes in the legislation of different taxes, such as the above rate. Then the individual taxes are graphically displayed and analyzed over those years. At the end of the analytical work the income taxes are evaluated to total government revenue. It is used method of comparison to compare actual and predicted revenues to the state budget. Conclusion of the analytical part deals with statistical calculation based, whereby found a very strong dependence of the total income tax revenues and the statistical calculation is then interpreted and evaluated.
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Party system of Říčany Town
Růžičková, Pavla ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
The thesis is focused on the research and analysis of the development of the local party system, particularly in Říčany, from 1994 to 2014. The aim of the thesis is to verify the applicability of theoretical foundations that operate at parliamentary level party systems. At the same time, the thesis analyses the election results, the characteristics of the political entities and identifying factors that party system operates.
The theoretical part deals with the bases of public administration, with detailed characteristic of municipalities, political parties and party systems, including distribution to the local level and civic participation. The analytical part consists of characteristics selected municipality, socio-economic and demographic indicators, describing the political entities, analysis of election results for the reporting period and the approach of political participation of citizen in Říčany.
In conclusion, an evaluation of the election period and the determination of the party system in conjunction with a comparison of theoretical knowledge.
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