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Provisions - aspects of accounting, tax under the Czech accounting and tax regulations
NOVÁKOVÁ, Irena
This bachelor´s thesis is focused on tax and accounting provisions under Czech accounting and tax regulations. The aim of the work is to analyze the aspects of accounting, tax and statutory provisions of legislative conditions of the Czech Republic. The first part of the thesis is focused on the theoretical definition of the term "provision", legislative adjustment, the divison of provisions and the explanation of the different types of provisions. It also deals with the main differences between the accounting and tax provisions. In the practical part is described the characteristic of the enterprise, its mission, financial and economic situtation and valutation of the provisions.
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Deals with education of physically handicapped students
Masná, Lucie ; Hadj Moussová, Zuzana (advisor) ; Blažková, Veronika (referee)
This bachelor thesis deals with education of physically handicapped students and their integration into common elementary and secondary schools. The theoretical part is dedicated to the characteristic of physical handicap and it is focused on brain polio and the education of physically handicapped children, which include compensatory aids, individual educational plan, assistant of pedagogue, inclusion and integration and legislative adjustment of this field. It is also focused on funding, which is supplemented by programmes, which are supported by the European Union. The practical part deals with the case study of the student, who is suffered from brain polio and his education by individual educational plan, subsequently fulfilment of the plan by student. The second part is focused on statistical saving of education of students, who are physically handicapped and their integration into common classes of elementary and secondary schools or as the case may be into special class.
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