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The specifics accounting of allowance organization on the example of a specific accounting entity
JŮVOVÁ, Veronika
Accounting of allowance organizations is significantly different from accounting of business corporations. Allowance organizations are not established to do profits. Their main objective is to provide public goods. The aim of this work is to characterize the accounting to allowance organizations on the example of a specific entity. The work includes the characteristics and accounting of the particular specifics of allowance organizations in the field of grants, financial means and long-term assets. In the practical part were used the teoretical knowledge to specific allowance organization in the field of education.
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Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
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Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
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Role of the chancellor in the foreign policy of the Federal Republic of Germany: Angela Merkel
Farská, Kateřina ; Druláková, Radka (advisor) ; Dubský, Zbyněk (referee)
This master thesis is concerned with the role of the chancellor in the foreign policy with respect to the institutional possibilities that the German political system provides him, and also with respect to the personality of the chancellor - it strives to answer the question, if it is possible to identify the personality impact in the chancellor foreign policy positions. As the case example the current chancellor Angela Merkel has been chosen, who serves for a period long enough to carry out the research and who is at the same time well-respected personality abroad. The thesis comes to the conclusion that the chancellor has the rights to intervene in the foreign policy and uses those rights. By means of the discourse and content analysis of chancellor's speeches it has been possible to identify foreign policy preferences of the chancellor which can be associated with her personal life experience.
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Using of the Care benefit by Users of Social services
ŠINÁKLOVÁ, Marie
The bachelor thesis deals with the widespread social benefit, the attendance allowance and problems associated with it, which implies the main objective of this work, to find out how or what for this allowance is used. This thesis consists of a theoretical and a practical part. In the theoretical part I focused mainly on the purpose, the principles and basic functions of the allowance. I have also described who is and who is not entitled to the allowance, and when such entitlement may extinguish. In this part, I also focused on what the allowance is intended for and what it has to be properly utilized for. Furthermore, I mentioned in my thesis the inspection in accordance with the Social Services Act and the means of protection applied by the state in order to prevent the abuse of the allowance. In the theoretical part, I also mentioned the history of this allowance when it still was an allowance for attending a close person. Due to the fact that the attendance allowance is intended for people who are disadvantaged in some way, I also put a chapter on disability into the theoretical part, where I gave a definition of disability, its types and forms or for example specific needs that result from such disability. In the second, practical part, the qualitative research method was applied. Data collection was conducted by questioning using the technique of a semi-controlled interview. Interviews were conducted with six communication partners that I have selected using the "snowball" method, so called accretion. The aim of this thesis was mainly to determine how or what for the attendance allowance is used by ist beneficiaries. Whether the amount of the attendance allowance is sufficient for its users to cover the costs of providing the social service. Whether users because of the low value of the attendance will be required to limit their individual needs and interests in some way. Whether users have identified some changes after the amendment of the Social Services Act. For the above objectives I tried to get the answers needed to solve the respective issue.
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Demonstrate the principles of application development for Android on the example of a simple game
Tatoušek, Petr ; Pecinovský, Rudolf (advisor) ; Oraný, Vladimír (referee)
Demonstration of the Android application development principles explained on a simple game is a thesis describing in it's theoretical part Android OS. It also briefly describes it's history and especially it's architecture emphasizing on my thesis' part relevant to the practi-cal part of my dissertation. It also focuses on the general applications' architecture princi-ples for this operating system. In the practical part of the thesis I tend to describe the application development principles for Android OS. This is achieved on an sample application. This sample application is an implementation of a text-based adventure game in the Java language. It uses SQLite data-base for storing the game data. There is a game framework which enables entering diffe-rent game data to the database and thus playing different games with divergent game plays.
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Specifics of social work with clients with drug addiction
HANZALOVÁ, Vendula
The number of people in the population who use addictive substances and develop adverse life situations is still growing. This issue is also connected with social, health and legal problems with which the drug user must deal. In this case, those addicted can look for help to institutions such as a contact centre. The theoretical part is focused on three topics. The first describes the terms of drug addiction, its origin, consequences and forms of support. The work deals with theories that are significant to the work. The last topic concerns the specifics of social work in a contact centre. There are selected core activities and techniques specific to this institution. I set the aim for this paper, which was to answer the question of which theoretical approach is best applied by social workers working with drug addicts. Furthermore I was finding out which are the best examples of good practical training. The results after evaluation showed that social workers cannot tell whether they work according to particular theories. Usually there is eclecticism, which means that they collect different experiences and then apply them to the work. The basis for these is a bio-psycho-socio-spiritual model that takes into account the integral concept of personality and the philosophy of Harm Reduction which is the main point of contact work. The research brought the views of social workers, their recommendations, and techniques that are proven by them, and also describe the pitfalls of their work. In my opinion, this work could serve as a good summary of techniques for new workers who would like to work with drug addicts. My results can also be the basis for further studies and research in this area.
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Key sequence in the films of directors who work with long sequence shots and with stylization
Ruzyak, Pavel ; BERNARD, Jan (advisor) ; KLEPIKOV, Milan (referee)
This thesis wants to explore long shots alongside with stylization in cinema.
Through three directors are explored possibility and problematic of cinematographic expression through long shots and stylization. Stylisation is connected mainly with mis-en-scène and particular aspects of it – acting, film decoration/props, film space, film sound,...
The terms stylisation and long shot (plan-séquence) are analysed and explored on its own and in the films of the chosen directors.
The main analysed directors are Andrei Tarkovsky, Carl Th. Dreyer and Béla Tarr and their three films (in the same order) - Sacrifice, Gertrud and Satantango.
The chosen directors are from my point of view the best example of the use of stylisation and long shots due to their artistic clarity and coherence.
I try to base this work mostly on my own analysis and thoughts about long shots and stylisation based on the literature, films and my own film works, although I also use quotations from directors/authors and quotations from theoretical works.
The thesis in its form is closest to the analytic and essay study.
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Neural Networks Between Integer and Rational Weights
Šíma, Jiří
The analysis of the computational power of neural networks with the weight parameters between integer and rational numbers is refined. We study an intermediate model of binary-state neural networks with integer weights, corresponding to finite automata, which is extended with an extra analog unit with rational weights, as already two additional analog units allow for Turing universality. We characterize the languages that are accepted by this model in terms of so-called cut languages which are combined in a certain way by usual string operations. We employ this characterization for proving that the languages accepted by neural networks with an analog unit are context-sensitive and we present an explicit example of such non-context-free languages. In addition, we formulate a sufficient condition when these networks accept only regular languages in terms of quasi-periodicity of parameters derived from their weights.
Fulltext: content.csg -  PDF
Plný tet: v1237-16 - PDF
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