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Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
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Reconciliation of family and work life in healthcare
Mandíková, Marie ; Štangová, Věra (advisor) ; Tomšej, Jakub (referee)
Reconciliation of family and work life in healthcare Abstract Reconciliation of family and work life is currently a topic of fundamental importance, not only from the perspective of the individual, but also from the perspective of society, as it relates to many issues of societal importance, such as the promotion of equality between men and women on the labour market, increasing the employment of women and motivating young couples to start families in order to increase the birth rate. Although the topic of harmonization of work and family life is currently receiving relatively high attention, and the regulations of labour law and social security law contain a wide range of instruments supporting the reconciliation of family and work life, it shall be remembered that there are professions that are more accessible than others for harmonizing work and family life (especially, for instance, "white collar" jobs, with the possibility of relatively wide flexibility). However, there are also professions in which it is very difficult to imagine an employee working from home or using, for instance, flexible working hours, as the nature of that particular profession does not allow it. This diploma thesis is devoted to the conflict between the legal theory of the harmonization of family and work life with practice in a...
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Labour law changes after the entry of the Czech Republic into the EU
JÁNOVÁ, Romana
The aim of my bachelor{\crq}s thesis was to find out changes in the Czech labour law and labour relations between employees, employers and trade unions caused by the accession of the Czech Republic to the European Union. I focused on the EC directives that had to be implemented into the Czech judicial code because of the compatibility with the EC law. I focused on the mediation of employment abroad by Czech employment bureau for Czech workers in practical part of my thesis.
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Income tax in the context of hamonization of direct taxes in the European Union
Zajíčková, Miroslava ; Bakeš, Milan (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
- 1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual load, as well as corporate income taxes is one of the key elements that most impact on people and affect their economic behavior, social and political decision-making standard. Income tax in the tax systems is one of the most important taxes, because it is burdening the income of individuals and legal entities, tax payers. Through a greater or lower tax burden on personal and corporate income it is possible to use the legislation in the area of income tax and its setting, in the period of economic stagnation, as an instrument for economic recovery. In the area of tax systems and tax systems of specific countries in the last decade we recorded a relatively significant development. The shift, consisting mainly in the approximation of national tax laws, is in our legal system particularly evident after the enter of Czech Republic to the European Union in 2004. In connection with the gradual expansion of the European Economic Community, of the customs union, common market between Member States and European Union development into as we know it today, with 27 Member...
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Forms of Harmonization of Private and Work Live of the Sandwich Generation for Managers
Řehořová, Martina ; Kopecký, Martin (advisor) ; Kuchař, Pavel (referee)
The thesis deals with the modern phenomenon of the sandwich generation focusing on managers. First part focuses on knowledge related to demographic pressures. It also defines the role of children and senior carers in the context of social policy in the Czech Republic. Based on the initial findings of role conflict of carers and staff my research was realized and it deals with the identification of impacts of experienced situation on the individual, who simultaneously finds himself in the role of a manager and children or senior carer, in his personal and professional life. The participants of the qualitative research underwent semi- structured interviews in which thematic areas related to the causes and circumstances of their role as caregivers and chief executive were included. Data analysis showed the impacts of factors influencing harmonization on personal and professional lifes of executives in the sandwich generation. Key words: sandwich generation, carer, harmonization, senior, child, manager, personal life, work
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Subsidiarity in EU law
Krátký, Jiří ; Tichý, Luboš (advisor) ; Pítrová, Lenka (referee)
Subsidiarity in EU law English Summary / Abstract The upcoming 30th anniversary of the Maastricht treaty is an opportunity to celebrate but also to critically evaluate the overall success of this significant political step towards deeper European integration. The Maastricht treaty incorporated the Principle of Subsidiarity as a general principle of law into the EU legal system. The Principle of Subsidiarity was intended as a safeguard against a creeping centralization and federalization of the alliance and a means of regulating the exercise of the Union's non-exclusive powers. Thirty years of experience is a good time to evaluate the success and fulfillment of that mission. This is all the more pertinent in 2021 as the EU finds itself on the threshold of a new public debate about the future of Europe. The Principle of Subsidiarity underwent several textual changes on the way to being anchored in the Treaties. Despite these changes the case law of the ECJ has remained for unclear reasons underdeveloped in comparison with other issues and areas of judicial review. The original emphasis placed on a judicial review of the fulfillment of substantial conditions and ex-post control of the principle has lately shifted to the ex-ante procedural one. Unfortunately, even this change did not bring the expected results....
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Automatic Harmony Generation
Bobčík, Martin ; Drahošová, Michaela (referee) ; Vašíček, Zdeněk (advisor)
Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Four experiments were executed with the system. Harmonization of the short melodies were unpleasant. Harmonization of longer melodies were overall more successful though. A possible cause might be relatively small used neural network of the system.
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Harmonization of Family and Professional Life of Female Doctors in the Czech Republic
Handzelová, Juliána ; Hasmanová Marhánková, Jaroslava (advisor) ; Tučková, Anna (referee)
This bachelor thesis deals with the harmonization of family and professional life of female doctors in the Czech Republic. The topic is explored through a gender perspective. The aim of the thesis is to determine how women doctors feel during their study years and subsequently during their professional life, whether they have ever encountered gender discrimination, how female doctors manage to reconcile their family and professional life, and what obstacles they are faced with in such a demanding profession. The thesis describes the medical profession and its genderalization, family and parenthood, the public and private spheres, the harmonization of family and professional life, and what strategies can be used for its reconciliation. The methodological approach is qualitative with a research design of a case study. To answer the research questions, semi-structured interviews with female doctors who are working in hospitals and have at least one child under the age of 13 (including) were conducted. The outcomes of the analysis show the existence of gender discrimination and sexism, describe the attestation system that is unfavorable towards women, outline what female doctors are confronted with when reconciling family and professional life and in what ways does having a family affect their...
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Automatic Harmony Generation
Bobčík, Martin ; Drahošová, Michaela (referee) ; Vašíček, Zdeněk (advisor)
Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Three experiments were executed with the system. Harmonization of the melodies were unpleasant though. A possible cause might be relatively small used neural network of the system.
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Algorithmic Accompaniment Composition
Vinš, Jakub ; Hradiš, Michal (referee) ; Kolář, Martin (advisor)
This thesis deals with problems of computer music, especially with generating accompaniment to an existing song in MIDI format by means of artificial neural networks. Existing methods of algorithmic music composition are presented in the beginning. Followed by problems and their solutions connected with the conversion of MIDI files to matrices, which are suitable as an input for neural network and their inverse transformation. Subsequently are proposed, created, optimized and evaluated models which generate saxophone and piano accompaniment by means of feedforward and recurrent neural network. At the end model generates accompaniment to my own song as a form of a test.
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