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Between monologue and dialogue: An interpretation of Buber's book I and Thou
Rosolová, Daniela ; Čapek, Jakub (advisor) ; Jirsa, Jakub (referee)
This paper is devoted to a critical analysis of the book I and Thou in the attempt to identify the main points of the dialogical philosophy as presented by Martin Buber. The introductory passages present the background of the book in terms of time (the era after WWI), cultural background (the influence of Hasidism), or the history of philosophy (an opposition to immanentism, monism, idealism, transcendental philosophy etc.). The main goal of the following interpretation is to try to understand man as a person in his complex existential situation, i.e. through his potential relationships or objectifying attitudes to the world. Being is described as a dual structure either of the basic pair of words I-Thou or of the basic pair of words I-It. As opposed to the usual use of the term, dialogue is defined as a specific interaction of man and the remaining world metaphorically expressible by the structure of addressing-responding. By this scheme, the characteristic reciprocity and direct continuity is expressed. The dialogue is also placed in the area "between" I and Thou, which mediates the genuine, immediate and transcendental knowledge constituting the reality. Finally, the dialogical attitude is compared and contrasted to the monological comprehension of the world. Key words: personalism, dialogical...
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In-company regulations focused on methodical elements of accounting and its probative tools
IROUSCHKOVÁ, Lucie
The bachelor work is focused on in-company regulations which are connected with accounting methodology and probative accounting tools. The essence of the work consists in implementation of proposed solutions of questions within internal organization of chosen accounting entity. The aim of the work is to contribute to improve the organizational progress of the accounting entity. The introductory chapter briefly informs on legal regulations related to accounting and meaning of the internal regulations. The other chapter defines methodical elements, i.e. mainly: balance sheet work and evaluation, documents, account, duality, correlation, synthetic and analytic account, account books and records, accounting documents. The control elements include stock-taking, pre-balance sheet, eventual internal control system, including three elements: control environment, control procedures, accounting system. The second, practical part of the work applies the mentioned theoretical recommendations within real entrepreneurial body. The methodical part includes a model for in-company regulations. The first defined regulation describes the system of accounting processing. The other regulation describes accounting document, their circulation in the firm, including archive regulation and shredding plan. The last mentioned area is stock-taking. The work aims at implementation of ``methodological regulations{\crqq} to help meet requirements imposed by the accounting law, i.e. demonstrativeness, completeness, correctness, clarity, transparency and accounting permanency. The in-company regulations are helpful at inspections {--} partly internal inspections and partly they make process at inspections carried out by the revenue officers easier. Thoroughly processed regulations are a support for new employees whose adaptation period can be significantly shortened thereby.
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