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Extended use of IFRS in Czech Republic
Juříček, Tomáš ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The thesis is focused on differences of Czech accounting legislation and International Financial Reporting Standards. The reason of selection the theme is a continual confrontation between these two concepts, that I meet since study period till current practise. In the first phase of this work is my attempt to describe the structure of creation and functioning of the rules. The next phase of the thesis reveals the use of IFRS in the Czech Republic before 1 January 2011.Subsequently describes an amendment to the Accounting Act, which since January 2011, extends the application of IFRS. Following the changes is an attempt to describe an approach to the financial statements under IFRS. This also includes the anticipated development of the rules in the future. Thesis should give a comprehensive view on the reporting of financial information under IFRS.
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Prospects of the cultivation and the use of sorghum and millet in the Czech Republic
TROJÁKOVÁ, Gabriela
The aim of this work was a summary of the cultivation knowledge and the use of the possibilities of sorghum and millet in the Czech Republic. Botanical characteristics, requirements for enviroment, plant care during the vegetation millet and sorghum. Harvest and post-harvest treatment of plants and their use for food, industrial and fodder purposes. Millet is a modest yielding crop bringing a good viable, expanding food crop and variety for processing industry. Sorghum enriches crop rotation to maintain soil fertility and is an interesting alternative to corn silage on the arable land in the Czech Republic.
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Production and alleopathic potential of plants of Satureja genus
HOŘEJŠÍ, Lenka
In Czech Republic, two species of savory namely summer savory (Satureja hortensis L.) and winter savory (Satureja montana L.) are grown. Aim of this work is to summarize information about biological characteristics and requirements of both species on environmental conditions, production of these drugs in the Czech Republic and abroad, effective substances and their effects and possibilities of savory utilization in manufacturing industry and agriculture. Overground parts and leaves of savory plants are exploited like a spice or a drug that positively influences digestion, reduces flatulence and has also anti?inflammatory effects. Major components of volatile oil savory are phenolic compounds carvacrol and thymol. Just carvacrol and thymol are considered as allelopathic compounds of mint, sweet basil, caraway and others. On the basis some studies, we can assume that they are also potential allelopathic compounds of savory. Summer savory is more suitable for growing in the Czech Republic especially in the ecological agriculture than winter savory. We can easily include this crop in the crop rotation because it is an annual plant and there is a lower hazard of failure e.g. frost damage. Growing of winter savory would be more suitable for the essential oil production.
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Utilisation of care contributions within the social services available in Milevsko
HRŮZOVÁ, Jaroslava
This thesis focuses on the ways in which clients of social services in Milevsko and its surrounding areas use care allowances. The opening theoretical part briefly mentions the legislation and manners in which both financial and physical assistance was provided to physically handicapped persons before the Social Services Act came into effect. The second part of the thesis describes matters relating to the provision of care allowances, namely the filing of requests, the course of proceedings for the granting of care allowances, the right to the payment of care allowances, degrees of dependency, and the purposes for which care allowances are intended. The third part introduces the individual registered providers in Milevsko, namely what services they have registered, to whom these services are meant to be provided, and what scope of services the registered providers provide. The practical part traces the particular manners in which care allowances are utilized by their recipients in social services. The aim of the thesis is to find out whether care allowances are sufficient, whether recipients utilize them to buy these services and whether recipients only buy services from registered providers or whether they avail themselves of the care of family members or other natural persons as well.
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