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Comparison of accounting and tax accounts
VOŘÍŠKOVÁ, Andrea
The objective of this thesis is the analysis and assessment of accounting and tax accounts according to the current legislation valid in the Czech Republic, definition of essential differences between them, comparison of both systems including the possibility of their practical use. The theoretical part was focused on description and comparison of accounting and tax accounts from the accounting and tax perspective. The practical part deals with the analysis of accounting and tax accounts of a selected company. The comparison of accounting and tax accounts both from the accounting perspective and from the perspective of tax impact on a particular company was an objective of this part. Furthermore, it was assessed which system would be the most suitable for a particular business.
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The value of life from macroenomic point of view in United States of America, Czech republic and Russia between years 2007-2014
Antoš, Michal ; Zeman, Martin (advisor) ; Brabec, Petr (referee)
The subject of this bachelor thesis is the research of the value of life calculation in the Czech republic, United states of America and Russia in 2007-2014.The main purpose is to analyze and compare values of life and major factors influencing them. The hypothesis is that value of life differs in selected countries due to distinctions of sections influencing them. The theoretical part is devoted to sections directly or indirectly influencing values of life, and then analyzing and comparing them together within the selected countries. The selected sections are education, health care, labor market, inequality and living standards. The practical thesis approach is to calculate the values of life for the individual states. The values of life are calculated for so called, representative individual, who is 40-years old citizen of selected country. In the period, in which is the value of life calculated, the retirement age and life expectancy are also considered in formula. Calculated values are examined and the economic and political measures are offered to the states, which can turn into significant increases in the value of life in future.
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Keeping of drinking habits in hospices in case of walking patients
MATOUŠEK, Jan
This diploma thesis deals with the problem of the drinking-regime keeping in case of patients in hospices and in case of seniors living on their own. The phrase 'drinking regime' means correct fluid supplement which is necessary for a human body. It is the main way to recover the daily fluid loss. The intake of fluids is essential at any age, though even more essential it is at the old age, when the human body encounters considerable natural decrease in amount of fluids and what is more, when a man also loses the feeling of thirst. To stay healthy and in a good shape, it is necessary to maintain a balance between the intake and expenditure of fluids during a day. From this point of view, it is important to have a regular fluid intake during a day - especially to drink sth. before one starts to feel thirsty.
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The possibilities and conditions for the use of tools for analyzing customer behavior on social networks
Horák, Vít ; Molnár, Zdeněk (advisor) ; Měsíček, Libor (referee)
The thesis deals with free tools that can be used to analyze customers of SMB e-commerce enterprises on the social network Facebook in order to increase their competitiveness within the social network. The theoretical part focuses on defining key terms, distinguishes types of social media and describes present social networks situation in world and in the Czech Republic from a users perspective and in the Czech Republic also from an enterprises perspective. Furthermore, the theoretical part also deals with possibilities that social networks can offer to the SMB enterprises. And as well it identifies different types of analytical tools that can be used for purposes of monitoring customers or analysis of customers. In the beginning of the practical part there is introduced the company Dobrutka.EU s.r.o. (the e commerce B2C company). Afterwards is presented the analysis of the survey about how SMB companies that operate the best Czech e-shops monitor and analyze their activities and customers from the social network Facebook. Subsequently there is handled the selection of appropriate tools for SME companies, which are also analyzed in the following chapter. At the end of the practical part there is practical application of knowledge from the thesis to Dobrutka.EU s.r.o. through the design and pilot deployment of appropriate procedures and analytic tools, whose effectiveness is evaluated at the end of chapter. The main benefit is in act of finding and verification of free tools and effective method that allows for detailed analysis of company customers even for micro companies and thus also effectively achieve positive economic results even in emerging facebook presentations.
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The Value of CSR for Czech Consumers
Faradji, Elise ; Štěrbová, Ludmila (advisor) ; Seror, Patricia (referee)
Nowadays consumers purchasing behavior is influenced by new factors such as the social and environmental implication of companies. This is why Corporate Social Responsibility (CSR) is a growing trend which companies need to look after carefully. However implementing an efficient CSR strategy is a complex process for corporations; especially since the core concept of CSR remain quite blurry. The goal of this study is to analyze the perception of consumers towards CSR to find out about the value creation that CSR produce for consumers and its impact on their purchasing behavior. This paper will ultimately help companies to implement their CSR strategy more efficiently. This study aims to contribute by conducting an in-depth analysis of consumers attitudes and behavior towards CSR. If most of researchers are using a quantitative approach this study means to deal with the issue with a qualitative perspective. Indeed twelve semi-structured interviews will support the findings. On top of those practical and physical interviews some theoretical knowledge will be added to the construction of the argument especially to bring a framework that shows the importance of all types of value creation (functional emotional and social). The findings of the thesis emphasize the facts already proven by other researchers; value creation is fundamental to make consumers care about CSR. However the study will show how much skepticism towards CSR can impact negatively consumers purchasing behavior. The research will help companies implementing more successful CSR strategy and develop new solutions to reach customers and influence their purchasing behavior through the creation of value for them.
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the impact of the global economic crisis on international trade of the Czech republic
Sakhautdinov, Timur ; Drozen, František (advisor) ; Marková, Jana (referee)
This thesis addresses the effects of the global economic crisis on the situation in the international trade of the Czech Republic. I focused on exploring the causes of the crisis and its impact on international trade. The chosen problem I solved by using index methods, deduction, induction, and abstraction. Carried out by the research I've found specific effects on the territorial and commodity structure of Czech trade. The main findings are the impact of the crisis on the volume and structure of trade of the Czech Republic from the territorial point of view and according to the classification of SITC.
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The legal status of Palestine
Bernasová, Tereza ; Grmelová, Nicole (advisor) ; Kříž, Radim (referee)
The theme of this diploma thesis is the analysis of the legal status of Palestine. The theoretical part of this thesis examines the history of Palestine, the relations between Palestine and Israel, the rejection of United Nations General Assembly Resolution 181 by Arab states, Palestinian membership in international organisations, the Oslo I Accord and the Montevideo criteria for statehood.The thesis also evaluates the final status negotiations between Israel and Palestine and various Palestinian government programs. The second part of the thesis analyses the constraints posed by divided Palestinian territories and the dynamics and interactions between Palestinian populations living in and outside the territory. Furthermore this diploma thesis focuses on the Palestinian public sector; especially on the areas of justice, education, health system and defense. Individual chapters also deal with the economic instability of Palestine and its financial dependence on the other, mostly European, countries. In conclusion, this diploma thesis will give not only a comprehensive legal view of the status of Palestine, but also views on Palestinian governance.
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The motif of a relationship as the way of looking at the world and the human existence in it. Kundera´s The Laughable Loves, The Joke and The Unbearable Lightness of Being.
ZAJÍCOVÁ, Karolína
This bachelor work is going to elaborate on the motif of a relationship in Kundera´s shortstories The Laughable Loves and his two novels, The Joke and The Unbearable Lightness of Being. I have chosen these particular works in order to try to describe the variations of the motif of a relationship since the beginnings of Kundera´s prosaic work where we could find the concepts of his great novels regarding the motif of a relationship between two people which will develop into anthropological and even existential problem´s of the people, the conflict between the human being and the history. It will be focused on the interpretation of a relationship as the motif and its overall scope of thoughts and its significance for the creating of a story. From the methodological point of view, this work inclines to hermeneutics, in other words the analysis of one motif leads to deeper understanding of various aspects and interpretations of the relationship
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Bank fees in Czech Republic
Burešová, Adéla ; Steininger, Michal (advisor) ; Eva, Eva (referee)
This thesis deals with bank fees in the Czech Republic, which has been a topical issue in recent years. The objective of this thesis is to analyse and compare bank fees in the Czech Republic. It also aims to evaluate selected bank fees in terms of their importance for generating profit for the banks as well as from the clients perspective. The introduction to the theoretical part describes the basic characteristics of the banking system. The thesis then presents bank products and services, bank fees and the bank fee policy. The work includes a survey and analysis of the banking market in term of banking institutions in the years 2007 to 2014. It also includes a financial analysis for the years 2007 to 2015 and an analysis of the banking market from the perspective of the client, which compares selected banking institutions on the basis of charges and selected banking products based on fees. It defines three sample groups for which the most suitable banking products and banking institutions are recommended. In conclusion, the results are formulated together with recommendations for banks and clients. For the client Student came out best a current account UniCredit Bank, U Konto for youngsters. The Active client is also recommended by UniCredit Bank with banking product of U Konto. For target group Pensioner is the most suitable banking institution mBank where the monthly cost is CZK 70. The client can save thousands of CZK per year by making the right choice.
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Dmitry Shostakovich: Piano Trio Nr. 2 e-minor, op. 67
Škodová, Judita ; PETRÁŠ, Miroslav (advisor) ; ERICSSON, Mikael (referee)
The master thesis concerns with the Trio for violin, cello and piano Nr. 2 e minor by one of the most significant Russian composers of all times – Dmitry Shostakovich. Presenting a brief biography of the composer, the thesis continues introducing Ivan Ivanovich Sollertinsky, a very interesting personality of the Soviet cultural life and also one of the closest friends and colleagues of Shostakovich, to whom he dedicated his Trio Nr. 2. Following, there is a general introduction of the circumstances that influenced the composer’s life in those days, therefore also his musical language and the final shape of his Trio Nr. 2, including the circumstances of its premiere and also the most significant performers of this piece. The greatest part of the thesis concerns with an overal analysis of all the four movements of the composition from both technical and expressional point of view.
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